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 visit see the Direccion General de Aduanas website.
Tariffs and non-tariff barriers
Tariff
Tariff is based on the Harmonised System. You can obtain tariff rates (approximate rates) for most products from the APEC Tariff Database.
Most duties are ad valorem, assessed on the FOB or CIF value or at specific rates, whichever is the greater.
The General Import Tax Law of Mexico sets out specific, general and mixed tariff rates. The general rates (ad valorem) are mainly three per cent, eight per cent, 13 per cent, 18 per cent, 23 per cent and 35 per cent, while the specific rates are established according to unit of merchandise. Mixed rates are part ad valorem and part specific rates and are applied to some products from sensitive sectors, such as sugar.
Various concessions are granted to other members of the Latin American Integration Association (ALADI).
Customs authority contact details:
Dirección General de Aduanas
Secretaria de Hacienda y Credito Publico
Av. Hidalgo No. 77
Modulo 4, Tercer piso
Col. Guerrero
06300 Mexico
Tel: (52 5) 9157 3436 (3437, 3439)
Fax: (52 5) 9157 3353
Non-tariff barriers
Import restrictions
All imports into Mexico need to be processed by a licensed customs broker. Customs brokers are experts in customs laws and procedures and should always be contacted prior to any commercial venture in Mexico. Customs is a division of the Treasury Ministry.
Very few items are subject to specific import licensing. The importer will, however, need to be appropriately registered as an importer in the National Importers Registry that is kept and updated by the Treasury Ministry. Products such as toys, wine and liquor, chemicals and textiles also require registration in a special Sector Registry. Both registrations can be carried out through the Ministry or through a customs broker.
Some imports that require specific licensing include health and food articles, machinery, chemicals and pharmaceuticals. One or more government ministries such as the Commerce, Health or Agriculture ministries may issue these.
NOMs, known as Official Mexican Standards, are obligatory for both domestic and imported goods and services. Traders need to be aware of the existence and content of the guidelines that apply to their particular product. Every ministry of the Federal Government is in charge of the standards related to its specific function. Domestic and imported goods and services must comply with labelling NOMs by Authorised Verification Units.
Foreign exchange controls are administered by the National Bank (Banco Nacional de Mexico).
Product certification, labelling and packaging
For the purpose of the certification procedure the following definitions are issued:
- Product Certification: Proof of compliance with the applicable Mexican standards. An accredited certification body must issue these certificates
- DGN General Bureau of Standards, Ministry of Economy, this agency authorises the operation of certification and calibration laboratories and verification units, according to the Federal Law of Standardization and Metrology
- Accredited Laboratory: Institutions authorised to test or calibrate products subject to Mexican standards
- Accredited Unit for Sampling Verification: Authorized Unit for product sampling verification
- NOMs (mandatory)
- NMX: Mexican Standard (voluntary)
Labelling
All products intended for retail sale in Mexico must bear a label in Spanish prior to their importation to Mexico. Products must comply with commercial and commercial/sanitary information. NOMs must follow the guidelines as specified in the applicable NOM. Most NOMs require commercial information to be affixed, adhered, sewn, or tagged onto the product, with at least the following information in Spanish:
- Name of the business name and address of the importers
- Name of the business name of the exporter
- Trademark or commercial name brand of the product
- Net contents
- Use, handling and care instructions for the product as required
- Warnings or precautions on hazardous products
This information must be presented attached to the product, packaging or container depending on the product characteristics. This information must be on products as prepared for retail sale. Listing this information on container in which a good is packed for shipment will not satisfy the labelling requirement.
Packaging
As tariff charges are levied on gross weight for many items, packing should be as light as possible, commensurate with security.
Packing of hay or straw must be accompanied by a certificate of health, in duplicate, issued by the competent authorities and legalised by the Consul.
Marking on packages should indicate net, gross and legal weights, marks and numbers, as specified. Marks should be applied by brush or stencil and must be written in Spanish.
Labels on products registered at the Mexican Department of Health and Sanitation must indicate the licence number issued by the Department.
Silver, silver and nickel-plated articles, wearing apparel, leather goods and certain other articles are subject to special labelling regulations. Details should be requested from the buyer in each case.
Special certificates
Phytosanitary certificates are required for all kinds of agricultural seeds and other products intended for sowing and propagation. The certificates must describe the origin of the goods and be issued by an authorised inspection service in the exporting country. In Australia this is usually the Australian Quarantine and Inspection Service, the Commonwealth Department of Agriculture, Fisheries and Forestry or the relevant state department of agriculture.
Livestock and animal products require sanitary certificates issued by agricultural authorities in the export country. As conditions with regards to the export of live animals can change quickly, it is higly recommended that exporters contact the Commonwealth Department of Agriculture, Fisheries and Forestry or contact Austrade Mexico.
Hides, furs, animal by-products and live animals require health certificates issued by a competent veterinary and countersigned by agricultural or quarantine authorities in the exporting country.
Alcoholic beverages must be accompanied by a certificate stating alcoholic strength, as determined by the Gay Lussac Scale. A certificate of age may be required for spirits.
All these certificates must be in duplicate and legalised at the Mexican Consulate.
Methods of quoting and payment
As insurance arrangements may vary, it is recommended that quotes include FOB, C&F and CIF values.
Credit terms vary. For consumer goods, raw materials and other general items, terms range from cash against documents to 90 days. For some products, for example, wool, 120 days is usual and, in some cases, terms as long as 180 days have been obtained.
For imports of capital equipment where large amounts are involved, deferred payment of up to five years is common.
Payment is by letters of credit, documentary drafts or open account. Letters of Credit are not popular amongst local companies because they can take some time to organise and can be difficult to arrange. However, as this is the most critical issue in the order of goods, it is highly recommended that all exporters carefully weigh the payment options and conduct all necessary due diligence on buyers before agreeing to specific terms.
It is highly recommended that exporters to Mexico seek advice from the Federal Government's Export and Finance Insurance Corporation (EFIC), prior to finalising any contracts.
Documentary requirements
Commercial invoice
For tax purposes all Mexican importers must apply and be listed on he ‘Padron the Importadores’ maintained by the Ministry of Finance and Public Credit (Hacienda). In addition Hacienda maintains special sectors registries. To be eligible to import more than 400 different items, including agricultural products, textiles, chemicals, electronics, and auto parts.
The basic import document is the ‘pedimento de importacion’. This document must be accompanied by commercial invoice (in Spanish), a bill of lading, documents demonstrating guarantee of payment of additional duties for overvalued goods if applicable, and documents demonstrating compliance with the Mexican product safety and performance regulations, if applicable.
The import documentation may be prepared and submitted by a licensed Mexican custom broker or by an importer with sufficient experience in completing the documents.
Unless the imported is accredited to act as Mexican custom broker, the participation of a professional custom broker is necessary to ensure compliance with Mexico’s custom regulations. Mexican custom law is very strict regarding proper submission and preparation of customs documentation. Errors in paperwork can result in fines and even confiscation of merchandise as contraband.
For further information please visit Administracion General de Aduanas (General Customs Administration) – www.aduanas.gob.mx.
Certificate of origin
Certificates of origin prove the country of origin of the goods. They grant tariff benefits to goods originating from a country that is party to a treaty agreement. The certificate must be presented with the shipment at the point of entry in order for the goods to receive preferential tariff treatment and to avoid payment of compensatory quotas. There are several types of certificates of origin, depending on the country and the commodity.
Free sale certificate
Some types of goods require a free sale certificate at the point of customs clearance. The free sale certificate has to be issued in the country of origin and must consist of a written declaration by the appropriate authorities to the effect that, in the country of origin, the goods may be sold and consumed freely without exception and that their sale does not require a special permit.
Bill of lading/Airway bill
Normal commercial practice. To Order bills are acceptable. It should include the names, telephone numbers and contact information of the Mexican customs broker and the freight forwarder.
Packing list
The exporter must issue six copies of this document. It must include the exact description of the merchandise, its value, weight and volume. The information must coincide with the description in the commercial invoice.
Weights and measures
The metric system.
Insurance
Insurance must be taken out with Mexican firms.
Public health requirements
Alcoholic beverages, patent medicines, toilet products and foods supplied to the public in closed containers or packages must be registered with the Department of Public Health in Mexico.
Every food product for which a therapeutic application is specified must also be registered as a medical product. A certificate issued by the proper Australian authorities must accompany application for registration and be verified by the Mexican consul, stating that sale of the item is permitted in the country of origin.