Tips on successful importation to Mexico. Customs here (aka aduanas) can be pretty strict! A good broker can save you a lot of $$ ...note we are an international business development consulting firm, not laywers! Consult legal experts when in doubt.

1. Mexico Import Considerations
If you are legally established in Mexico, you will probably handle your own importation. If not, your clients or distributors are
ultimately responsible for the successful entry of your products into Mexico. Either way, it is important to have some
familiarity with what the import process entails, as it can affects sales and delivery negotiations. This sheet provides an
overview of points to think about and documentation that will be required as you begin moving your products into Mexico.
Overview
The Normas Oficiales Mexicanas (NOMs) and Normas Mexicanas govern goods sold or consumed domestically in Mexico
and thus also apply to imported products:
• NOMs and Normas govern testing, packaging and labeling, marketing standards, certification, origin marking and
regulations on health and safety, environment, and sanitation/phytosanition
• frequently in harmony with US standards, should nevertheless be verified
Laws governing imports and exports:
• Law on General Taxation of Imports and Exports (Ley de Impuestos Generales de Importaciones y Exportaciones)
• Customs Law (Ley Aduanera)
• The Waasenaar Arrangement for defense-related trade, primarily for exporters from Mexico
◦ among other controls, provides for exchange of information with other party states on movement of sensitive
dual-use goods/technologies
• The IMMEX (Maquiladora) program waives duties on goods/materials that are imported for processing/assembly
and subsequent re-exportation.
Important counterparts in Mexico:
• Hacienda, the Mexican tax authority, also known as SHCP and its corresponding agency SAT; customs is under
Hacienda's oversight and is called Aduanas
• Importers, responsible for goods entering the country; must be registered with Hacienda
◦ For certain goods, importers register within specific product classifications (e.g. automotive goods, steel, tools,
appliances, bicycles, toys, textiles, apparel, footwear).
◦ For products with specific technological applications, if you or a distributor is handling importation, it may be
necessary to coordinate an end-user letter with clients in order to limit liability and specify intended use.
• Customs broker, required by law for filing a Customs Declaration; also registered with Hacienda
Tariffs:
• Value Added Tax of 16 percent is standard, plus a 0.8 percent customs fee for most goods being imported
• Some goods will have a higher tax rate, up to 35 percent depending on category and possibly higher if content is
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2. subject to anti-dumping penalization (see certificate of origin)
• Mexico uses the Harmonized Tariff Schedule as the basis for organizing tariff classifications
Required Documentation
The most common reason for imports to be denied entry is improper or incomplete documentation. Approximately 10 percent
of goods entering Mexico are physically inspected, to ensure accuracy of customs declarations. As a transparency measure,
a private government contractor performs inspections as well as a customs official.
Commercial Invoice: Details of what should be shown on an invoice are available on FedEx's website (see link below), and
the invoice can be in Spanish, English or French.
Customs Declaration: This mandatory document can only be submitted by a licensed customs broker, who has power of
attorney for the importer. The declaration certifies tariff classification of the goods and assumes liability for the correct
payment of duties and taxes and for compliance with local regulations.
Certificate of Origin: Proves goods are qualified for preferential tariffs (e.g. NAFTA-produced) or are free of content against
which anti-dumping measures are being observed. Please note penalties may be applied if non-NAFTA products are
included in a NAFTA-certified shipment.
Other Documentation: For certain products, more extensive documentation may be required and is advised.
Sources and more information
• SIICEX – Sistema Integral de Información de Comercio Exterior – the Mexican Secretary of the Economy's
international trade portal (“Comprehensive International Trade System”)
◦ Includes tariff rates and data as well as permitting and other procedures information
• FedEx, “Mexico Country Snapshot”
• The US Commercial Service
• Mexicolaw.com, “Customs Regulations and Rules in Mexico”
• PriceWaterhouseCoopers, 2011 Guide to Doing Business in Mexico, “Chapter 8: Exporting to Mexico”
• Hacienda (Secretaría de Hacienda y Crédito Publico, Servicio de Administración Tributaria, Aduanas)
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