Mexico International Trade Guide

Mexico is in Central America, bordering the Caribbean Sea and the Gulf of Mexico, between Belize and the United States and bordering the North Pacific Ocean, between Guatemala and the United States. The total area of Mexico is 1,964,375sq km (slightly less than three times the size os Texas).

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Commercial importers in Mexico must be registered in the Registro Federal de Conlribuyentes (Federal Taxpayers Registry or RFC). The Servicio de Administration Tributaria (SAT) issues a taxpayer ID number known as the RFC. The RFC number is then needed to register with Customs in the Padron de Importadores required for all commercial importers. Mexican law requires that customs clearance be effected by a licensed Mexican customs broker so at the time of the electronic registration the importer must also designate Mexican customs brokers who will be submitting entries and acting on behalf of the importer.

No special regulations. May be made out “to order”, in which case both original and Customs copy should be endorsed.

Not required generally for goods qualifying for tariff preference under the EU-Mexico Free Trade Agreement, for which the form EUR1 or invoice declaration may be used instead, if the goods qualify under the EU preferential trade agreement. If required a certificate of origin can be drawn up on company letterhead as the standard EC C/O is no longer acceptable to the Mexican authorities. The manufacturer’s certificate of origin must show the Harmonised System Tariff Classification number of the goods and includes a declaration that the document is complete and accurate. Exporters must also make available to the Mexican authorities, on request, details of the producer of the goods (including the origin of the various components comprising the finished article).

Mexico has implemented the International Plant Protection Convention Guidelines for regulating wood packaging in international trade (ISPM#15). Exporters who use wood packing, dunnage, etc in whatever form should ensure that the wood is either clearly marked with the accepted international phytosanitary mark or accompanied by a Phytosanitary Certificate.

Labelling regulations are now in force in Mexico that require all imported products to have a label in Spanish on each box, package, bag, etc. This label must contain the name of the item, number of items in the package, full name of the exporter, country of origin and full name and address of the importer. If there is already a label on the package in English, another label in Spanish must be applied.

Note: The Mexican Customs authorities require foreign companies doing business with Mexico to show their “Tax Identification Number” (TIN) on commercial invoices. In lieu of any such TIN being in use in the UK, it is appropriate for UK exporters to show their VAT registration number instead.

Five invoices, in Spanish or English, showing name and address of consignee; place and date of issue; port and date of shipment; name of vessel and sailing date; port and date of entry; marks; numbers; type; quantities per lot and total number of packages; gross and net weights; commercial specification of goods; value; country of origin; signature of seller and the following declaration:

“Declaramos bajo protesta de decir verdad que los valores y especificaciones aqui descritos son ciertos coinciden con los del mercado local.”

Certain classes of goods are controlled under National and EC regulations. Examples are military goods, dual-use and military technology (including intangible transfer of such technology, eg by e-mail or fax).

These are listed at the Department for Business, Innovation & Skills (BIS) website www.berr.gov.uk under Europe, Trade and Export Control. (BIS was formerly BERR and before that the DTI.)

Other goods not listed in the statutory instruments may be controlled if their end-use involves chemical, biological or nuclear weapons or the means of delivering them.

Assessed at ad valorem on the GIF value. Tariff is based on the Harmonised System (HS). In addition to any applicable duties, value added tax (IVA) and a customs processing fee called DTA (Derecho Tramite Actuarial) are assessed upon entry and are paid prior to customs clearance. EC preferential tariff treatment granted on shipments from the EU if they meet the qualification rules (see The European Economic Area Agreement in Customs Procedures).

Mexico also has preferential trade agreements with the EFTA countries (Iceland, Liechtenstein, Norway and Switzerland), USA, Canada, as well as Bolivia, Chile, Colombia, Costa Rica, Guatemala, El Salvador, Honduras, Israel, Japan, Nicaragua, Uruguay and Venezuela.

All goods must be declared to Customs on leaving the EU (generally arranged by the freight forwarder/carrier).

From 1st July 2009, with the introduction of increased cargo security measures, all shipments leaving the EC require a pre-departure message to be sent to the country of destination — it is known as the ECS (Export Control System).

For goods travelling across the EU Member States to a non-EU country a new document, the Export Accompanying Document (EAD), which will have a Movement Reference Number (MRN), came into force. Created by the Office of Export (ie in the UK) it must be closed at the Office of Exit from the EU.

The information required differs depending on the security status of the exporter and freight companies involved, ie whether all or some are approved under the EU’s AEO (Authorised Economic Operator) status.

The export customs declaration for shipments leaving the EC is also required giving details of the shipment including the exporter’s EORI (Economic Operator Registration Identification number — similar to the VAT No.) commodity code, value, customs procedure code, export licence requirements, transport and packing information.