Customs

Single Customs Window

Mexico has a Digital International Trade Single Window (“VUCEM” acronym in Spanish) that aims to simplify, standardize, and automate all customs procedures in a single electronic platform.

Being that said, companies with import and export operations have to use VUCEM to obtain international trade permits, perform customs procedures, among other matters; for instance, companies submit their applications for automatic and non-automatic licenses through VUCEM, and the authorities would provide the decision through the said platform that would be available to the customs authorities.

Therefore, the flow of information between private entities and the Government is expeditious and simple, reducing considerably customs formality.

Requirements to Import and Export in Mexico

Companies or individuals that intend to export goods from Mexico must register in the Federal Taxpayers Register (Registro Federal de Contribuyentes) (RFC), which is maintained by the SAT. This is an essential requirement to perform trade and customs activities and to do business in Mexico. For example, registration with the RFC allows companies and individuals to:

• Issue electronic invoices (known as CFDI).
• Apply for certificates and permits.
• Complete customs formalities.
• Apply for tax rebates.
• Obtain an electronic signature, which is required to use the Mexican Digital Window for Foreign Trade (Digital Window).
• Register to the Importers’ Registry or Exporters’ Registry.

The process to import and export is straightforward and may be summarized as follows: all companies shall file import or export manifests (known as pedimentos) attaching the relevant documentation and by using a customs broker. 

Companies that import or export will normally require the following documentation:

Imports  

1. E-Value Certificate or COVE, which includes information about the invoice); 
2. bill of lading, air waybill or transport document; 
3. documentation proving compliance with any applicable non-tariff regulations; 
4. documents proving the source and origin of goods in cases where tariff preferences, anti-dumping or countervailing duties, quotas, and country-of-origin marking requirements are applicable; 
5. where the declared value is lower than the “price estimated” by the authorities, the document showing that the security has been deposited; and,
6. a certificate showing the weight or volume issued by SAT-authorized certifying companies for goods in a bulk imported by sea. 
7. For goods that present a potential risk to public health or national security, information to permit the identification, examination, and control of the imported goods must also be attached. 

Exports

1. the transport document;
2. E-Value Certificate or COVE, which includes information reported in the digital tax invoice (CFDI);
3. the packing list; 
4. the customs document and certificates showing the quality and quantity of the goods;

Special International Trade Registries in Mexico

In addition to registering to the Importers or Exporters Registry, a company that intends to import or export “sensitive” products must apply and register in a Special Importers or Exporters Registries maintained by the SAT.

The registration process is straightforward. The company must simply file all the relevant tax documents in order and in the correct format, either in writing or electronically. However, certain products require additional information and documents.

Special Importers Registry in Mexico

1. Chemical products
2. Radioactive and nuclear products
3. Precursor and essential chemicals
4. Firearms and related products
5. Explosives and Explosive materials
6. Chemical substances, fireworks materials, and related devices
7. Other weapons
8. Machines, devices related to weapons
9. Cigarros
10. Footwear
11. Textile and apparel
12. Ethyl Alcohol
13. Fuels
14. Iron ores
15. Steel products
16. Auto

Special Exporters Registry in Mexico

Exporters must register in the SAT’s Register of Exports in Specific Sectors to export products that fall under the following categories:

1. Alcohol, denatured and non-crystallised alcohol
2. Alcoholic beverages (beers, spirits and so on)
3. Tobacco products
4. Energy drinks, including their powders and syrups
5. Iron ores and their concentrates
6. Gold, silver, and copper
7. Plastics
8. Rubber
9. Wood
10. Glass
11. Iron and steel
12. Aluminum