FREQUENT ASKED QUESTIONS (FAQ´s)

Except for a list published by Mexican Hacienda and temporary imports, all other imports into Mexico pay a 16% import tax or 11% when imported within 21km of the border.

A Free Trade Agreement is an international treaty signed between countries to lower tariff and non-tariff barriers, during a transitional phase, until they disappear.

Drawback is a program authorized by the Ministry of Trade (Secretaría de Economía) which reimburses exporters duties paid for the import of goods which were subsequently exported. These are:

a) Materials, parts and components, packaging materials, combustibles, lubricants and other materials incorporated into the exported goods.

b) Goods which are returned in the same state as they were originally imported.

c) Goods which are imported for reparation or alteration purposes.El Programa de Importación Temporal para Producir Artículos de Exportación (PITEX) es un programa que autoriza la Secretaría de Economía de fomento a las exportaciones, mediante el cual se permite a los productores de mercancías destinadas a la exportación, importar temporalmente diversos bienes para ser utilizados en la elaboración de productos de exportación, sin cubrir el pago del impuesto general de importación, del impuesto al valor agregado y de las cuotas compensatorias, en su caso.

To export to Mexico it is required to provide U.S. Customs with an export shipper which contains the information of the goods being exported. In addition, it is also necessary to contact a Mexican Custom Broker to provide this service.

You must provide Mexican Customs with an export document provided by a Mexican Custom Broker. In addition, services of a U.S. Custom Broker are required.

Mexico has 11 different agreements with 32 countries, they are:

United States and Canada.

European Union (Germany, France, Italy, Spain, Portugal, England, Ireland, Netherlands, Belgium, Luxemburg, Greece, Austria, Sweden, Finland and Denmark)

European Free Trade Area (Switzerland, Iceland, Liechtenstein and Norway)

Israel

Chile

Costa Rica

Colombia & Venezuela

Guatemala, El Salvador & Honduras

Bolivia

Nicaragua

Uruguay

Several elements determine the cost of importing goods into Mexico. The amount of Customs Duties to be paid depend on the origin and the tariff heading in which the goods are classified. In addition, there are other costs in connection with customs clearing which need to be covered. Custom Brokers charge their services depending on the value of the goods and the difficulty of the operation.

A power of attorney is a document which authorizes a Custom Broker to act on behalf of another person or company regarding their customs operations.

It is a program authorized by the Ministry of Trade (Secretaría de Economía) which allows producers to import temporarily materials used in the transformation, elaboration and/or reparation of goods, which will be consequently exported, without the immediate payment of customs duties or taxes.

A duty is a tax which must be paid for the import of goods into the country or for exports, if applicable. These are determined on a case by case basis.

A certificate of Origin is a document which confirms the origin of goods imported into the country. Certificates of Origin allow the use of preferential duties when Free Trade Agreements exist.

PROSEC is a program authorized by the Ministry of Trade (Secretaría de Economía) which allows producers in Mexico to import materials used in the elaboration of goods at preferential duties (0% to 5%), regardless if they will export these goods or sell them in the Mexican market.