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Mexico Tariff Treatment of Low Value Exports

Discussion of any issues related to importing to Mexico.

Mexico Tariff Treatment of Low Value Exports

Postby bridgat » Mon Nov 17, 2008 12:41 pm

Shipped Via Courier Services

In general, Mexico requires that the importer use a Mexican customs broker for all importations into Mexico. However, when
low value shipments -- those valued at less than $US 2000 -- are sent to Mexico via a courier or package service, this
requirement may be waived. If the importer does not use a broker the shipment may be treated in the manner described
below. If the exporter is interested in making the entry into Mexico using a broker, they should discuss the feasibility of this
with both their importer and the courier service.

Treatment of Goods made in the United States, Canada or Chile

Courier services, using informal entry procedures in Mexico, may opt to pay import duties applied at a rate of 22.92% for
goods that are imported into Mexico as long as those goods:

i. have marks or labels which distinguish them as originating in a NAFTA country or Chile, or are accompanied by the
applicable NAFTA certificate of origin.

ii. are obtained from the countries of Canada, Chile or the United States.

iii. do not exceed the numerical limit of goods listed below.

electronic games 5

clothing and accessories 10

footwear 10

sports equipment 2

motorcycles and bicycles 1

household appliances 5

computer equipment parts 1

computer programs 10

professional equipment 2

tools 5

art objects, of a collection

or antiques 3

imitation jewelry 10

jewels 15

records, cassettes or

compact disks 25

books 150

Please note that the 22.92% rate is an increase over the 1994 original 20.8% rate. While the tariff rate for low-value
shipments is being phased out like other NAFTA tariffs, Mexico recently raised its value-added tax, the IVA, from 10 to 15%.
This accounts for the increased low-value rate.

In addition, up to 12 liters of alcoholic beverages may be imported via a courier service with the payment of import duties
ranging from 53.84% to 107.32% depending on the strength of the alcoholic beverage if the alcoholic beverage has a mark or
label identifying it as a product of Canada or the United States.

Treatment of Goods Made outside of the United States, Canada or Chile

For low value shipments of goods made outside of the United States, Canada or Chile, courier services may opt to pay import
duties applied at a rate of 38.92% for goods imported into Mexico, except for goods made in Colombia, Venezuela, Bolivia,
and Costa Rica, for which the rate is 25.12%, as long as:

i. the value of goods does not exceed the equivalent of $US 2000.

ii. the shipment does not exceed the limits established for specific good listed above.

Again, please note that the tariff has increased over the former 32.8% as a result of the increase in the IVA.

In addition, up to 12 liters of alcoholic beverages may be imported via a courier service. Import duties range from 54.98% to
108.47% if the beverages originate in Colombia, Venezuela, Costa Rica, or Bolivia, and from 68.78% to 122.27% for
beverages from all other countries, depending on the strength of the alcoholic beverage.
bridgat
 
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Joined: Thu Nov 13, 2008 12:51 am

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