Country Dossier Mexico

Country Dossier
Mexico
NOTICE:
For use on the Europa site, portions of the original version have been
removed. As a consequence, page numbering may be interrupted.
Mexico
Table of Contents
Overview of Customs Procedures
Customs Regimes
List of Customs Procedure Codes
List of Entry Ports and Codes
Description of Specimen Documents
Citations
Overview of Customs Procedures
Mexican Customs Law permits only customs brokers or in-house customs agents to
file requests for customs clearance of goods. Customs clearance is processed
through the Integral Customs Automatic System (SAII), which is regulated by the
Tax Administration Service (SAT). SAT, under the Ministry of Finance, is
responsible for inspecting all imports into the country and overseeing the General
Customs Administration.
The SAII system allows the electronic exchange of information between the
General Customs Administration, customs offices, customs brokers, warehouses
and banking institutions authorised to collect duties related to foreign trade. The
document for clearing imports into the country is the Pedimento. The Pedimento is
electronically submitted to Customs by the broker and is validated by Customs with
an eight (8) digit electronic seal after which the customs broker generates an
electronic signature in the form of a bar code.
Once the Pedimento is validated, the customs broker on behalf of the importer pays
the applicable duties and taxes. An electronic payment seal from the
Administracion General de Aduanas is generated on the Pedimento confirming
payment of duties. This document and the merchandise are presented to the
Customs official who reviews the documentation and attests to its compliance with
the information filed electronically by a second electronic seal. The mechanism for
random inspection (green, yellow, red channel) is activated and customs clearance
is granted by way of a third and final seal, Selección Autorizada, once all
inspections are finalized depending on the channel selected. This final seal proves
that the goods cleared customs.
Imports of plant and animal products are regulated by the Ministry of Agriculture
(SAGARPA). Processed foods and beverages are regulated by the Ministry of
Health (SSA). Imports must comply with the standards known as NOMs of each
regulating authority. Imports with a value of USD$500.00 are subject to full
inspection by SENASICA (the inspection division of SAGARPA) at the port of
entry prior to customs release. Once inspected, a certificate of inspection is issued
by SENASICA and is used by the customs broker to expedite the customs
clearance.
2
Mexico
Customs Regimes
1. Definitive Importation
When importing goods on a definitive basis, the importer must pay
import duties and taxes prior to customs release. The official document
for import declaration is:
• Pedimento
The following documents must be enclosed with the Pedimento:
• Commercial invoice
• Bill of Lading or AWB
• Import permits, Sanitary Certificates, Notice of Importation
when applicable
• Certificate of Origin – required in order to claim preferential
treatment under Mexico and EU Free Trade Agreement
2. Temporary Import
Goods may be temporarily imported for two purposes:
• Export in the same condition
• Processing, manufacturing, transformation or repaired for further
exportation
The document to carry out temporary import operations is the
Pedimento, which must be filled out with the applicable codes for this
type of importation.
3. Fiscal Deposit
Goods destined for fiscal deposit regime may be subject to operations
such as conservation, exhibition, labelling, packaging, inspection and the
taking of samples, provided the nature and customs value of the goods is
not altered as a result of such operations. Import duties, taxes and,
where applicable, antidumping duties and the customs processing fee,
are determined at the time of importation but are not paid unless the
goods are destined to definitive importation.
The document for fiscal deposit regime is the Pedimento, which is filled
out with the applicable codes.
4. In-Transit
There are two types of in-transit importations:
• Domestic: Used by Mexican importers to clear goods through the
customhouse closest to their facility, rather than where the goods
enter into Mexico
• International Transit: goods which need to cross the country and
leave Mexico
3
Mexico
The importer of goods under domestic in-transit regime pays duties and
taxes adjusted for inflation during transit time to the Customs office
where the goods are cleared. The document used for entry under
domestic or international transit regime is the in-transit Pedimento,
which must be filled out with the applicable codes for this type of
regime.
4
Mexico
List of Customs Procedures Codes
Below are the most common procedure codes used for importation of goods into
Mexico. The procedure code is entered in the field labeled “Pedimento Code”:
A1
Definitive importation
C1
Definitive importation to the Mexican northern border zone (duty exempt
special economic zone)
A2
Temporary importation of goods by PITEX companies 1
H2
Temporary importation of goods by Maquiladoras 1
BP
Temporary importation of samples
A4
Importation of goods destined to fiscal deposit regime
G1
Withdrawal of goods subject to fiscal deposit regime to be definitively
imported
K2
Withdrawal of goods subject to fiscal deposit regime to be returned to their
place of origin
H5
Withdrawal of goods subject to fiscal deposit regime for temporary importation
by Maquiladoras
T3
Domestic in-transit regime
T7
International in-transit regime through national territory
1
These are temporary importation programs that allow for the temporary entry of goods into Mexico for
the purpose of repair, transformation, or manufacture. These programs require that a specific percentage of
the processed, repaired, or transformed goods be exported abroad. A certain percentage of these goods can
be entered for consumption. However, customs duties, countervailing duties, and most charges will be due
at the time of filing the importation.
5
Mexico
List of Entry Ports and Codes
Entry port is identified as “customs house” on the Pedimento. The code appears on the
electronic seal that confirms payment of duty and can appear in the electronic
validation seal section as well.
6
Customs
house
Section
01
0
Name
ACAPULCO, GRO. AND INTERNATIONAL AIRPORT “GENERAL JUAN N. ALVAREZ”,
ACAPULCO, GRO.
02
0
AGUA PRIETA, SON.
05
0
SUBTENIENTE LOPEZ, Q. ROO AND INTERNATIONAL AIRPORT “CHETUMAL”,
CHETUMAL, QUINTANA ROO.
06
0
CD. DEL CARMEN, CAMPECHE, INTERNATIONAL AIRPORT “ING. ALBERTO ACUÑA
ONGAY”, CAMPECHE, CAMPECHE AND INTERNATIONAL AIRPORT OF CIUDAD DEL
CARMEN, CAMPECHE.
06
1
CAMPECHE, CAMP.
07
0
CD. JUAREZ, CHIH.
07
1
INTERNATIONAL BORDER OF “ZARAGOZA-ISLETA”, ZARAGOZA, CHIH.
07
2
“SAN JERONIMO-STA. TERESA”, JUAREZ, CHIHUAHUA.
07
3
INTERNATIONAL AIRPORT “ABRAHAM GONZALEZ”, CIUDAD JUAREZ, CHIHUAHUA.
08
0
COATZACOALCOS, VERACRUZ.
11
0
ENSENADA, B.C. AND INTERNATIONAL AIRPORT “EL CIPRES”, ENSENADA, B.C.
12
0
GUAYMAS, SONORA, INTERNATIONAL AIRPORT “JOSE MARIA YANEZ”, GUAYMAS,
SONORA, INTERNATIONAL AIRPORT “CD. OBREGON”, CIUDAD OBREGON, SON. AND
INTERNATIONAL AIRPORT “IGNACIO PESQUEIRA”, HERMOSILLO, SONORA.
16
0
MANZANILLO, COLIMA
MANZANILLO, COLIMA.
17
0
MATAMOROS, TAMPS., INTERNATIONAL BORDER “GRAL. IGNACIO ZARAGOZA” TAMPS.
AND INTERNATIONAL AIRPORT “SERVANDO CANALES”, MATAMOROS, TAMPS.
AND
INTERNATIONAL
AIRPORT
“PLAYA
DE
ORO”,
17
1
INTERNATIONAL BORDER LUCIO BLANCO-LOS INDIOS, TAMPS.
18
0
MAZATLAN, SINALOA, INTERNATIONAL AIRPORT “GRAL. RAFAEL BUELNA”,
MAZATLAN, SIN. AND INTERNATIONAL AIRPORT “DEL VALLE DEL FUERTE”, AHOME,
SIN.
18
3
TOPOLOBAMPO, SIN.
18
4
INTERNATIONAL AIRPORT OF CULIACAN, SIN.
19
0
MEXICALI, B.C. AND INTERNATIONAL AIRPORT “GRAL. RODOLFO SANCHEZ
TABOADA”, MEXICALI, B.C.
19
2
LOS ALGODONES, B.C.
19
3
SAN FELIPE, B.C. AND INTERNATIONAL AIRPORT OF SAN FELIPE, B.C.
20
0
MEXICO
20
1
POSTAL OF D.F.
20
2
IMPORTATION AND EXPORTATION OF CONTAINERS.
PANTACO, D.F. (Railroad)
23
0
NOGALES, SON. AND INTERNATIONAL AIRPORT “NOGALES”, NOGALES, SON.
24
0
NUEVO LAREDO, TAMPS. AND INTERNATIONAL AIRPORT “QUETZALCOATL”, NUEVO
LAREDO, TAMPS.
27
0
PIEDRAS NEGRAS, COAH., INTERNATIONAL AIRPORT “PIEDRAS NEGRAS”, COAH.,
INTERNATIONAL AIRPORT “MONCLOVA”, MUNICIPALITY OF MONCLOVA. COAH., AND
INTERNATIONAL BORDER “COAHUILA 2000”, MUNICIPALITY OF PIEDRAS NEGRAS,
COAH.
27
1
INTERNATIONAL AIRPORT “PLAN DE GUADALUPE”, RAMOS ARIZPE, COAH.
28
0
PROGRESO, YUC.
28
2
INTERNATIONAL AIRPORT “MANUEL CRESCENCIO REJON”, MERIDA, YUC.
30
0
CD. REYNOSA, TAMPS.
30
3
NUEVO AMANECER, CD. REYNOSA, TAMPS.
Mexico
30
4
INTERNATIONAL AIRPORT “GRAL. LUCIO BLANCO”, DE REYNOSA, TAMPS.
33
0
SAN LUIS RIO COLORADO, SON.
34
0
CD. MIGUEL ALEMAN, TAMPS.
34
2
GUERRERO, TAMPS.
37
0
CD. HIDALGO, CHIS., INTERNATIONAL AIRPORT “TAPACHULA”, TAPACHULA, CHIS.
AND INTERNATIONAL BORDER “BENITO JUAREZ”, CIUDAD HIDALGO, CHIS.
38
0
TAMPICO, TAMPS. AND INTERNATIONAL AIRPORT “FRANCISCO JAVIER MINA”,
TAMPICO, TAMPS.
39
0
TECATE, B.C.
40
0
TIJUANA, B.C.
40
1
MESA DE OTAY, B.C.
40
2
INTERNATIONAL AIRPORT “ABELARDO L. RODRIGUEZ” TIJUANA, B.C.
42
0
TUXPAN, VER.
43
0
VERACRUZ, VER.
43
2
INTERNATIONAL AIRPORT “GRAL. HERIBERTO JARA CORONA”, VERACRUZ, VER.
44
0
CD. ACUÑA, COAH. AND INTERNATIONAL AIRPORT “CIUDAD ACUÑA”, CIUDAD
ACUÑA, COAH.
46
0
TORREON, COAH., INTERNATIONAL AIRPORT “FRANCISCO SARABIA”, TORREON
COAH., AND INTERNATIONAL AIRPORT “PRESIDENTE GUADALUPE VICTORIA”
DURANGO, COAH.
47
0
INTERNATIONAL AIRPORT “LIC. BENITO JUAREZ”, MEXICO, D.F.
47
1
SATELITE SOUTH SIDE OF THE INTERNATIONAL OF MEXICO CITY, D.F.
47
2
AUTOMATED POSTAL HEADQUARTERS OF THE INTERNATIONAL AIRPORT OF MEXICO
CITY, D.F.
48
0
GUADALAJARA, JAL., AND INTERNATIONAL AIRPORT “MIGUEL
COSTILLA”, TLAJOMULCO DE ZUÑIGA, GUADALAJARA, JAL.
48
7
HIDALGO
Y
RAILWAY STATION CORRIDOR OF THE CITY OF GUADALAJARA, JAL.
50
0
SONOYTA, SON. AND INTERNATIONAL AIRPORT OF PUERTO PEÑASCO, SONORA.
51
0
LAZARO CARDENAS, MICH.
51
1
INTERNATIONAL AIRPORT “IXTAPA ZIHUATANEJO”, ZIHUATANEJO, GUERRERO.
52
0
MONTERREY, N.L.
52
1
INTERNATIONAL AIRPORT “MARIANO ESCOBEDO”, APODACA, N.L.
52
2
INTERNATIONAL AIRPORT “DEL NORTE”, MONTERREY, NUEVO LEON.
53
0
CANCUN, Q. ROO.
53
2
INTERNATIONAL AIRPORT “COZUMEL”, COZUMEL, Q. ROO.
53
3
PUERTO MORELOS, Q. ROO.
64
0
QUERETARO, QRO.
64
2
INTERNATIONAL AIRPORT “GRAL. FRANCISCO J. MUJICA”, MORELIA, MICH.
64
3
CELAYA, GTO.
64
4
INTERNATIONAL AIRPORT “GUANAJUATO”, SILAO, GTO.
64
5
LEON, GTO.
65
0
TOLUCA, MEX. AND INTERNATIONAL AIRPORT “LIC. ADOLFO LOPEZ MATEOS”,
TOLUCA, MEX.
67
0
CHIHUAHUA, CHIH.
67
1
INDUSTRIAL PARK LAS AMERICAS, CHIH.
67
2
INTERNATIONAL AIRPORT “GRAL. ROBERTO FIERRO VILLALOBOS”, CHIHUAHUA,
CHIH.
73
0
AGUASCALIENTES, AGS., INTERNATIONAL AIRPORT “LIC. JESUS TERAN”,
AGUASCALIENTES, AGS. AND INTERNATIONAL AIRPORT “PONCIANO ARRIAGA”, SAN
LUIS POTOSI.
75
0
PUEBLA, PUE. AND INTERNATIONAL AIRPORT “HERMANOS SERDAN”, PUEBLA, MEX.
80
0
COLOMBIA, N.L.
81
0
ALTAMIRA, TAMPS.
83
0
DOS BOCAS, TAB., INTERNATIONAL AIRPORT OF THE CITY OF PALENQUE, CHIAPAS.
83
1
INTERNATIONAL AIRPORT “C.P.A. CARLOS ROBIROSA”, VILLAHERMOSA, TAB.
83
2
FRONTERA, TABASCO.
Mexico
Specimen Documents
Pedimento
Purpose – Customs declaration form for customs clearance
Issuing Authority – General Customs Administration
Where entry number is marked – electronically generated by customs broker,
appears in section labelled, “electronic validation seal” above the broker’s bar code and
in field labelled “Pedimento number”
Where procedure code is marked - field labelled “Pedimento code”
“Type of Operation” field will show IMP for import.
“Regime” field will show a) IMD for definitive importations or b) DFI refers to
importations for fiscal deposit.
Where duty amount is marked – section labelled “Liquidation”
Where stamps are posted – column at top right hand side of form labelled “Seals”
8
Mexico
PEDIMENTO
Pedimento number:
Destination:
Type of Operation:
Exchange rate:
Gross Weight:
Means of transportation
Entry / Exit
Page 1 of N
Pedimento code:
Regime:
SEALS
Custom House(s):
Dollars Values:
Arrival:
Exit:
Customs Value
Price Paid:
Importer / Exporter Information
Tax Payer Identification Number:
Name or Corporate Name:
CURP: (Population Registry Number)
Fiscal Domicile:
Insurances value
Insurances
Freight
Packing
Other payments
Electronic validation seal:
Customs house code and
customs section code:
Marks, numbers and total amount of pieces:
Dates
Total of duties
Entry
Payment
Filing
Taxes and
Duty Rate Code
Duty Rate
duties
Liquidation
Concept
P.F.2
Amount
Concept
P.F.3
Amount
Totals
DTA (fee)
ISAN (tax)
Cash
VAT (tax)
C.C. (duty)
Other
IGI (duty)
REC. (duty)
Total
Provider or buyer Information
Fiscal ID
Invoice number
Date
Name or Corporate Name
Fiscal Domicile
INCOTERM
Currency
Currency value
factor
factor
Related Parties
Currency Factor
Recipient’s Information
Fiscal ID
Means of
Name or Corporate Name
Fiscal Domicile
Identification:
Country:
Transportation
Number (track number / order / shipment
number / ID:
Number / Container Type
Code / Complementary identification
code
Customs Account and Guaranty Customs Accounts
Account Type:
Guaranty Code:
Consecutive number:
Issuance institution
Account number:
Deposit Total:
Date:
Discharges
2
3
Payment Form
Idem
9
Dollars value
Mexico
Number of the Original Pedimento:
Date of the Original Operation:
Code of the Original Pedimento:
Observations
Entries
Tariff
Item
SEC
Subdivision
V.M.4
Related
parties
UMC5
Quantity of UMT6 Quantity of UMT Country of
selling/purchasing
UMC
Country of
origin/destination
Description
Custom
/USD
Duty Duty
value Price paid
Unit Price
Permit
Model
Code
Complement
Code of
guarantee
referred
the
Total of deposit
Discharge’
signature
Code
INST. EMISORA
Product’s code
Vehicle’s serial
number
Mileage
Permit’s number
Commercial
Value in dollars
Compleme
nt
Date
Amount
Value Added
Brand
Vehicle’s serial
number
E.R.7 P. F.8
Code
Account number
Estimated Price
Mileage
Quantity UMT/UMC
Complement
Consecutive number
Quantity in UMC of the estimated price
Determination and/or payment of duties according with the application of article 14 of the TLCUE
Value of the non originating goods
Amount of the General Import Duty
Observations of entries
CUSTOMS BROKER, OR IN-HOUSE CUSTOMS BROKER
STATEMENT UNDER OATH PURSUANT TO ARTICLE 81 OF THE
CORPORATE NAME:
CUSTOMS LAW.
TAX ID:
CURP:
ATTORNEY-IN-FACT/ AUTHORIZED PERSON
CUSTOMS BROKER NUMBER OR AUTHORIZATION NUMBER FOR
IN-HOUSE CUSTOMS BROKER:
NAME:
TAX ID:
4
CURP:
Valuation Method
Commercial Unit of Measurement
6
Unit of measurement according to the TIGIE
7
Exchange Rate
8
Payment Form
5
10
SIGNATURE
Mexico
Electronic Seals
Purpose –
1) Proof of duty payment
2) Proof of inspection/document review
3) Proof of Final Customs clearance
Issuing Authority – General Customs Administration, electronically generated on the
Pedimento once payment of duty and inspections are completed
Where stamps are located – column at top right hand side of form labelled “Seals”
English Translation
1) Electronic seal confirming duty payment appears at top of column labelled “Seals”.
General Customs Administration
Bank: (authorized by SHCP to receive duty payment with corresponding code)
1.- Banamex
2.- Bancomer
3.- Bital
4.- Bursamex, S.A. de C.V.
5.- Operadora de Bolsa, S.A. de C.V.
6.- Vector Casa de Bolsa, S.A. de C.V.
Customs Mexico City Airport (470) – code and name will vary
Box: 04 (internal Customs use)
Bank transaction number:
Entry number (Pedimento):
Date:
Time:
Import: (duty amount)
2) Electronic seal confirming that documentation presented for review is in
accordance with entry information filed electronically.
Date
Time
Operation:
Entry number (Pedimento)
Company name: carrier name; most imports into Mexico arrive via truck
Vehicles:
** Customs Release (from document review)**
***COMPLETED***
3)
11
Authorized Passage
Date
Time
Operation:
Entry (Pedimento):
**Customs Release (final clearance)**
***COMPLETED***
Mexico
Citations
Customs Law, DOF (15 December 1995) as amended (30 December2002)
Foreign Trade Law, DOF (27 July1993), as amended (13 March 2003)
Foreign Trade General Rules, annex 2 DOF, (4 April 2005)
Administración General de Aduanas
Av. Hidalgo 77, Módulo IV, Piso 3, Col. Guerrero,
Deleg. Cuauhtémoc, 06300,\DF, Mexico
www.aduanas.sat.gob.mx
12