Tariffs and regulations

Tariffs and duty rates are constantly revised and are subject to change without notice. Austrade strongly recommends you reconfirm these prior to selling to Mexico.

For further information please see the Direccion General de Aduanas website.

Tariffs and non-tariff barriers

Tariff

Mexican import controls have been significantly eased in recent years. Most products no longer require prior import permits and import duties have also been reduced. Duties are generally assessed based on the transaction value of the products imported into Mexico.

Mexico, along with Australia, is also a member of the TransPacific Partnership (TPP). This agreement was signed in February 2016 but has not yet entered into force. On ratification by its member states it will provide significant market access for Australian exporters. Mexico is an active member of a number of trade multilateral organisations, including the WTO, APEC, OCDE and ALADI. (Source: ProMexico).

As tariffs and duty rates are subject to change without notice, Austrade strongly recommends your confirm these prior to selling to Mexico. For more information, visit the Service of Tax Administration (SAT).

Non-tariff barriers

In the case of imports, Mexico requires the importer to re-label the products to include, in Spanish, the relevant information about contents of the product, name and country of origin of the producer, and information about the importer, port of entry, etc.

All imported merchandise should meet minimum sanitary and safety standards and many products must also comply with the Mexican Standards of Quality, referred to as Mexican Official Norms (NOM).

Regulations stipulate that the minimum required information to be included on labels is:

  • description of the goods
  • importer’s name and address
  • warnings or precautionary information in the case of hazardous products
  • instructions for use and storage
  • expiration date (if applicable).

Certain imports and exports are also subject to regulations by the Ministry of the Environment and Natural Resources (SEMARNAT).

Some imported products must receive sanitary or phytosanitary authorisations issued by the Ministry of Health (MH). There are also rules establishing the classification of goods whose importation is subject to regulation by the Commission for the Control of Pesticides, Fertilisers and Toxic Substances. (Source: PWC, Doing Business in Mexico, January 2015).

 

Product certification, labelling and packaging

Special certificates

The government requires the importer to re-label the products in Spanish and include the relevant information about the contents name and country of origin of the producer and information about the import, port of entry, etc. All imported merchandise should meet minimum sanitary and safety standards.

A wide variety of products must comply with the Mexican Standards of Quality, referred to as Mexican Official Norms (NOM). Certain imports and exports are subject to regulations by the Ministry of Environment and Natural Resources (SEMARNAT). Some imported products must receive sanitary or phytosanitary authorisations issued by the Ministry of Health. There are also rules establishing the classification of goods whose importation is subject to regulation by the Commission for the Control of Pesticides, Fertilizers and Toxic Substances. (Source: PWC, Doing Business in Mexico, January 2015).

Methods of quoting and payment

Quoting and payment terms vary dependant on the industry sector and customer. Australian companies should scrutinise all payment terms as they can differ markedly. There have been recent examples where state-owned enterprises have made decisions to alter payment terms to as much as 180 days without prior consultation.

Documentary requirements

Essential customs information and procedures to consider.

Documentation required:

  • waybill
  • commercial invoice with value breakdown
  • instructions letter
  • import and broker licence
  • specific requirements according to commodity code for goods.

Customs process:

  • clearance process time depends on commodity code
  • the importer must be a registered person or legal entity.

Duties and taxes for formal entry clearance:

  • VAT - 16 per cent
  • customs fees
  • duties depend on Harmonized Tariff Code
  • broker fee (depends on shipment value).

All commercial invoices must meet the following requirements:

  • tax ID for the importer
  • full goods description and Harmonized System Code (HS) - if shipment origin is a Mercosur country it must include the Mercosur Common Nomenclature number (NCM)
  • merchandise unit cost, quantity and currency
  • applicable incoterms used.

(Source: DHL, Mexico Fact Sheet, 3 February 2015).