Country/Territory profiles

Mexico

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes (Yes, in the "Diario Oficial de la Federacion" and on certain official websites)

  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    Yes (But this opportunity has been greatly reduced, especially on matters related to tax, fiscal and customs issues)

  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Sometimes (add remark) (Sometimes. There are cases with sufficient time for adjustments; there are other cases in which the new or amended regulation becomes effective the day following, or even the same day, of publication.)

  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes (Yes, on classification, valuation and origin)

  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes (There are multiple official websites. )

    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes (The regulations and the Customs Operation Manual should cover most of the procedures.)

    • c. access to appeal procedure? (Art 2 TFA)

      Yes

    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes (Yes (if government issued or mandated; does not include documents that must be issued by private persons or entities))

  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      No (.)

    • b. Other? Please specify:

      Yes (Goods subject to non-tariff barriers, countervailing /antidumping duties, or hard-to-identify substances requiring laboratory analysis to determine their nature are not eligible for express clearance procedures.)

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

      Not applicable

    • b. quantity

      Not applicable

    • c. and/or value (local currency / USD)

      Not Applicable

  • 6. URL for Customs website

    www.anam.gob.mx

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    Yes (Yes, however, formally and physically presenting the shipments to the customs authority is still a mandatory prerequisite for release.)

  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    Yes (A facilitation measure has been established allowing certain certified exporters (AEOs and a few others) to request customs inspections be carried out in their premises rather than at the customhouse. )

  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Other (add remark) (Immediately after complying with customs formalities, unless a physical inspection is carried out by MX Customs)

    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark) (Immediately after complying with customs formalities, unless a physical inspection is carried out by MX Customs)

    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (Immediately after complying with customs formalities, unless a physical inspection is carried out by MX Customs)

    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (Immediately after complying with customs formalities, unless a physical inspection is carried out by MX Customs)

  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    No (Customs will not release goods prior to completion of all formalities and final settlement of accounts, except in the case of release for temporary importation under some duty-deferral programs or for in-bond transit carriage.)

  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    Yes (Electronic processing is available 24/7; notwithstanding, mandatory presentation of the shipments to the customhouse may only take place within working hours (typically 8AM-8PM). Only a few customhouses in the country remain open 24/7 for completing the clearance operation anytime..)

  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    Yes

  • 5b. Are there fees for Customs services during normal working hours?

    No

  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    Yes (For extraordinary services)

    • and if so, is there a published set of fees?

      Yes

  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    Yes

  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Operator's facility (The general rule is all goods must be physically presented to the customhouse prior to clearance; in a few cases Customs may inspect and release them within the operators’ facilities.)

  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes

  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    No

  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes

  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    Yes (The general de minimis for countries outside of USMCA is US$ 50.-. For shipments from US and Canada the de minimis is US$117 for customs duties and US$50 for taxes.)

  • 9b. If the answer above is "yes" what is that amount in local currency?

    980 Mexican pesos approx. (Depending on exchange rate)

    • What is the rough equivalent in USD?

      50 USD (For shipments from US and Canada the de minimis is US$117 for customs duties and US$50 for taxes.)

  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    Yes (it is based on the value declared by the shipper in the air waybill.)

  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    Yes (Clearance under a consolidated, simplified entry document.)

  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Yes (a. Goods valued between US$ 0 and US$ 2,500 (Categories 2 & 3) may be cleared under a simplified, consolidated entry document. b. Goods valued between US$ 2,501 and US$ 5,000 may be imported under a simplified, individual entry document (one document per Importer of Record per month). c. Goods exceeding US$ 5,000 in value must be imported under an individual, formal entry document (one document per Importer of Record), subject to certain additional restrictions. )

  • 10b. If the answer above is "yes" what is that amount in local currency?

    47,500.- MXN

    • What is the rough equivalent in USD?

      551 - 600 USD (US$ 2,500.-)

  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      Sometimes (add remark) (Only in connection with the importation of some specific type of shipments, not related to express shipments.)

    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

    • c. a certificate of origin from a chamber of commerce or similar agency?

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    Yes

  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Yes

  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes (Yes, up to a value of US$2,500)

  • 13a. Are there processing fees for:

    • a. express clearance?

      No

    • b. on-site Customs facilities?

      No

    • c. IT systems?

      No

    • d. electronic transmissions by number or volume?

      No

    • e. other?

      No

  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    Not applicable

  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes

  • 1b. If the answer above is "yes", what is the time limit?

    10 days (Certain suspensions of the time limit may apply, so the limit might be longer..)

  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Yes

  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Yes

  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Yes

  • 2d. If the answer to question 2c is "yes" what is the time limit?

    within 3 days (15 or 30 days depending on the specific official action being appealed.)

  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Yes (Jurisprudence sets forth administrative authorities should strive to respond within 120 working days (+/- 6 months), however, this time period is not mandatory and may get extended under justifiable causes.)

  • 2f. If yes, what is the time limit?

    30 days

  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Yes (Yes. In practice, Customs will normally start by using the valuation methods set forth in the Mexican Customs Law pursuant to the Customs Valuation Code of the WCO, and only if these methods prove inapplicable, they will use valuation databases.)

  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    Yes

  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    30 days (No limit. The shipment may fall into abandonment within 60 days and its property finally transferred to the federal fiscal warehouse within 2 years, and still remain in storage within the carriers’ facilities.)

  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Yes

    • ...or is the express carrier required to destroy them?

      Yes

  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    No

  • 1. TFA ratified?

    Yes (July 26th, 2016)

  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes

    • a. Who leads it?

      Ministry of the Economy

    • b. Is the private sector part of it?

      Sometimes (add remark) (By invitation only)

    •