CUSTOMS LAW

ART.36

On the obligation of importers and exporters to present at the Customs Office a Order document with the approved form by the Secretary（SHCP）

Those who import or export any kind of merchandise ought to present at the Customs Office, through a broker, an order document with the approved form by the Secretary(SHCP). In the case that the merchandise is subject to regulations and restrictions other than duty taxes must probe the fulfillment of it. This order must be presented along with the following:

. Imports

1. The commercial bill, that must present all the information this Secretary rules, when the value of the merchandises is determine bases on the transaction value, and the value of the merchandise surpass the amount stated by those rules.
2. The acknowledgment of the Maritime or air traffic shipment, both must be revalidated by the port company or their designed agents.
3. The documents that probes that the other than duty taxes import obligations are fulfill,

according to the Foreign Trade Law published in the Diario Official de la Federacion.The code number, description, and duty tariff must be included, according to the General Import Duty taxes Law.

4. The document that states the country of departure, and country of origin of the merchandise, so it can be estimated the duty taxes, compensatory quotas, quota, mark of country of origin, and other measures established, according with the Secretary.
5. The document that probe the guaranty established by the Secretaria, when the value is inferior to the estimated price, as established in the Regulations.
6. The document that certify the weight or volume of products in bulk, issued by an authorized company by the Secretaria.

In the case of one piece merchandises it must be included serial numbers, part numbers, brand, model, and the technical and commercial information; in order to indentify the merchandises and to discriminate from other similar merchandises. This information must be included in the import order, bill, shipment document, signed by the importer or customs broker.

ART.177 Cases when the law is transgressed

Section VIII.

In the case of one piece merchandises that is not included in the import order, bill, or shipment document, the following information: serial numbers, part numbers, brand, model, or the technical and commercial information.

ART.178 Fines applied to the cases when the law is transgressed

Section IV. – Any merchandise, excluded vehicles, that has not fulfill the requirement and other than duties taxis restrictions, including compensatory quotas, will be from 70 to 100% of the commercial value of the merchandise.

In this case, the transgressor could fulfill the regulations and other than duties taxes restrictions in the following thirty days to the starting date of the PAMA(Procedimiento Adminsitrativo en Materia Aduanal, Customs Administrative Process). In other case, the merchandise will be properyt of the Federal Fiscal Office.

ART.199 Cases when the fine can be reduced

received the resolution stating the fine.

墨西哥產品標示一般規定

　　所有輸銷墨西哥之商品均需依墨國標準局(DGN)之規定，完成產品

標示手續。於1997年全面檢討相關規定後，現依墨國國家標準NOM-050

號(商品標示)，及NOM-051號(包裝食品及非酒類飲品標示)規定實施。

按NOM-050號規定商品需以西班牙文標示，包括產品說明書、操作手

冊，及保證書等。至食品方面則按NOM-051號規定實施，且自1998年

1月1日起，須標示營養成份資料。

　　依NOM-050號及NOM-051號規定，許多產品必須有特別標示。

NOM-050號規定中列有相關表格計約37項產品，惟並非將所有產列於

該表中。諸如紡織品、衣著類、皮革製品，及酒類等便需特別標示。

　　另食品進口尚需經墨國衛生當局檢驗核可後，才允許進口。惟因項

目繁多，相關規定需逕洽墨國衛生部食品檢驗局(DIRECCION GENERAL

DE CONTROL SANITARIO DE RIENES Y SERVICIOS)。

一般而言，產品標示需包括下列各項：

1. 產品或商品名稱。
2. 進口商名稱、地址(必須列示於產品標示上，或其它內外包裝)。
3. 出口商繳稅號碼(即墨國RFC, REGISTRO FEDERAL DE

CAUSANTES)。

4. 內容目錄(依NOM-30規定)。
5. 到期日(適用於包裝食品及非酒類飲品)，或建議使用期限。
6. 出口商名稱、地址，及產品原產國。
7. 安全防備及危險物品注意事項。
8. 產品操作、使用，及保存注意事項。
9. 機器或設備產品號列。
10. 製造日期。
11. 電器詳細說明書。

此類標示需列示於包裝(內/外包裝)或產品上，以便零售時清楚顯示。僅將標示列於運送產品的貨櫃上，將不符規定。而鞋類及紡品標示，則需縫於或固定於產品上。

Complying with Standards when selling to Mexico

(Noms, labeling, import registry and licenses,

procedures and documentation)

Excerpt from:

THE GUIDE TO MEXICO

FOR BUSINESS

Published by

American Chamber of Commerce of Mexico, A.C.

Copyright reserved

For more information please contact:

American Chamber/Mexico

http://www.amcham.com.mx

e-mail: amchammx@amcham.com.mx

It is important for U.S. exporters to be aware of the waste of time and money that could result from

sending products to the border that do not meet Mexico’s required quality standards, (Normas

Oficiales Mexicanas, NOMs).

NOMs, established by various Secretariats and published as laws in the Official Gazette, define

requirements for a number of goods and services in the Mexican market.

As of August 1997, there were approximately 580 NOMs in effect.

The list of products requiring NOM certification including the required labeling NOMs which took effect in 1997 was published in 1997 was published in September 1997 and is organized according to the codes of the NAFTA tariff schedule. Before officially introducing goods and services into the country, the manufacturer/importer has to prove that the products comply with the corresponding NOM.

NOM Certification Process

Each importer of a product must obtain a NOM certificate for a product, even if the product is

identical to a product that has been tested by another importer. To obtain a NOM certification, the Mexican manufacturer/importer must send samples to a Mexico-based test laboratory accredited by the General Office of Standards(Direccion General de Normas DGN). Accredited laboratories belong to the National System of Test Laboratory Accreditation(Sistema Nacional de Acreditamiento de Laboratorios de Prudeba, SINALP).

Importers seeking a NOM certification can introduce up to three samples into Mexican territory

through an import permit specifying that they will be submitted to testing. After the test report has been issued by the laboratory, the importer must arrange to have the data delivered either to a private certification organization accredited by the DGN or to the DGN itself. The data is reviewed, and if the product is found to be in compliance with the NOM, a certificate is issued. It is important to note that all these steps must be initiated by the importer of record for these products, rather than by the exporter. The certificate will be issued in the name of the importer.

Copies of Secofi standards can be obtained from DGN. There are also private organizations such as Underwriters Laboratories in the U.S., or its Mexican subsidiary, Underwriters Laboratories de Mexico, that can help you with the entire certification process.

Labeling Requirements

All products entering Mexico have general label and instruction requirements issued by the DGN. These requirements were overhauled in 1997 so it is highly recommended to check the labeing

standards currently in force on Commercial Information Required for Products(NOM-050)and

General Labeling Specifications for Prepackaged Foods and Nonalcoholic Beverages(NOM-051). NOM-050 imposes a Spanish language requirement on all labels that also applies to product

instructions, operator’s manuals, and warranties. With respect to food products, under NOM-051, the inclusion of nutritional information will be mandatory as of January 1, 1998.

In addition to NOMs 050 and 051 some products are subject to specific label mandates stipulated in other NOMs. In the official labeling quide for NOM-050 is a list of 37 NOMs applicable to specfic products and having specific labeling requirements, but the list is not all inclusive. Some examples of product-specific labeling requirements are those for textiles and apparel, leather products, and alcoholic beverages.

Mexican health authorities must approve labels for food products before they will issue a registration number allowing the import. For information, contact the General Office of Sanitary Control for Goods and Services(Direccion General de Control Sanitario de Bienesy Servicios)at the Secretariat of Health.

In general, labels must include the following information:

• name of the product or merchandise;
• name and address of the importer(may be included on the label or in separate form);
• taxpayer number(equivalent of the Registro Federal de Causantes, RFC)of the exporter;
• net contents(as specified in NOM-030);
• expiration date (required for prepackaged foods and nonalcoholic beverages)or date of recommended consumption;
• list of ingredients;
• name and address of the exporter and product’s country of origin;
• net-content precautionary advice and information for hazardous products;
• handling, usage and/or preservation instructions for products when applicable;
• serial number of machine or equipment;
• date of manufacture; and
• electrical specifications.

This information must be on the packages or the products as presented for retail sale. Listing this

information on the container in which a good is packed for shipment will not satisfy the labeling

requirement. Textile and footwear labels must be sewn into or permanently fixed on the product.

Although not a requirement, it is highly recommended to register your trademark and place the words marca registrada(trademark) or MR, the location of the factory and the country of manufacture on your product in order to help protect your product against piracy.

Clearing Customs

Exporting from the United States

Although not required by U.S. law, it is always best to use the services of an experienced customs broker when exporting in order to avoid mistakes that could result in costly delays and fines. Even if you decide to use a U.S. customs broker, you will be required by Mexican law to use a Mexican customs broker at the border.

An export license is not required for any goods or services except those that could endanger national security, such as weapons and military equipment; products such as food-processing equipment because of its metal content; and high-tech software and telecommunications equipment. To obtain more information on export controls and licensing, contact the Bureau of Exports at the U.S. Department of Commerce.

Mexican Customs Reforms

The new Customs Law that took effect on April 1, 1996 unifies and organizes previously dispersed customs regulations. Its main focus is on simplifying export procedures. The customs dispatch of goods will be performed though the use of an electronic system as of March 1998.

Entering with Commercial Samples

Many U.S. firms wanting to test the Mexico market attend trade shows in Mexico. To bring

commercial samples into the country, you must arrange a bond through a customs agent. You also may have to pay duties. In general:

• Promotional products(such as lighters, pens, pens, etc.)used for an exhibit in a convention or trade expo are exempt as long as they are worth less than US$50 per shipment and can be distributed for consumption in Mexico. Other samples are subject to normal tariffs.

• Products other than samples that will be used for consumption are subject to normal tariffs

and permit procedures.

• Introducing processed foods or beverages as samples is more complicated. For products new

to the Mexican market, you will need to meet all health and sanitary requirements to receive a

temporary import clearance, which is valid for only 20 days. Contact the Office of Sanitary

Control for Goods and Services(Control Sanitario de Bienesy Servicios) under the Secretariat

of Health(Secretaria de Salud)for more information.

Import Registry and Licenses

To import goods into Mexico, a Mexican corporation or resident of Mexico must:

• be registered with the Secretary of Treasury and Public Credit(Secretaria de Hacienday Credito Publico, SHCP);

• have a federal taxpayer number(Registro Federal de Contribuyentes, RFC);
• be registered in the National Importers Registry(Padron de Importadores), and
• be registered with the apporpriate industrial sector import registry.

Under NAFTA, Mexico has eliminated most of its license and permit requirements on goods

imported from the U.S., but some still apply. According to Secofi, currently only 148 products of a total of approximately 10,000 imported products are still required to have an import license. For example, a license is needed to import meat, agricultural commodities, automobiles and automobile parts, used computer equipment, and many types of used machinery, as well as chemical and pharmaceutical products.

In the case of industrial products, a Mexican resident who meets the requirements for an importer

must request the license from Secofi. The application process many take up to two months, and once an application is accepted, the license is valid only for a specified period of time, determined according to the type of product and required import schedule.

General information on products needing such licenses is available form American Chamber/

Mexico, the U.S. Embassy Commercial Service in Mexico City and Secofi. At Secofi, contact the Regional Office of Boarder Matters and Import Permits(Direccion de Area de Asuntos Fronterizosy Permisos de Importacion)under the General Office of Foreign Trade Services(Direccion General de Servicios al Comercio Esterior). For contact information see the Resource Section.

Customs Valuations and Duties

To avoid possible penalties, you should advise your U.S. freight forwarder or U.S. customs broker to be conservative in estimating the value of your shipment for customs. All import documentation must be prepared and submitted by a licensed Mexican customs broker.

Mexico, like the U.S. and Canada, uses the Harmonized Tariff System to classify products. The U.S. Department of Commerce and American Chamber/Mexico can assist you in determining the classification for your products. However, in Mexico, the only person officially authorized and legally responsible for assigning tariff classifications is the customs broker.

Generic numbers for preliminary registration will be the same in Mexico as in the U.S., although

specifics might vary. When differences arise, a customs agent will rule on import status.

The Mexican Customs Service furnishes non-binding opinions concerning customs classifications. Applications for advance rulings generally should be handled by your customs agent. To obtain an advance opinion, your application should be accompanied by a sample(or photograph)and full description of the product.

Imports not qualifying for NAFTA’S tariff-free status are subject to an ad valorem duty(AVD),

usually of 20 percent assessed on the cost, insurance and freight(CIF)value of the shipment declared on the invoice. Some products within the textile, footwear, ready-to-wear clothes and saddlery categories are assessed an AVD of 35 percent due to industry claims of unfair competition. In some cases, these products may also be subject to antidumping duties that can reach up to 1,100 percent of the value of the merchandise. Duties on industrial machinery and capital goods generally fall within 10 and 15 percnet, although some capital and intermediate goods have lower rates. All tariffs will be phased out under NAFTA by 2010, varying by type of good.

Shipping Procedures and Documentation

Although the responsibilities of the importer/exporter will depend on the terms of the individual

agreement between them, there are some general rules. For example:

The exporter usually takes are of the following docume tation:

• original invoice;
• certificate of origin;
• packing list;
• bill of lading, and

• US Food and Drug Adminis tration and/or US Department of Agriculture certificates of free sale, when required.

The importer’s responsibilities include:

• obtaining all corresponding certificates and permits from the Mexican government;
• contracting a Mexican customs broker at the border or port of entry;
• payment of import duties(spelled out in individual agreements);
• trans-loading arrangements with a Mexican trucking company; and
• obtaining the Mexican Official Standards approval NOM when required.

Certificate of Origin

All importers must show an original certificate of origin completed by the manufacturing company. There are three variations of certificates of origin: hard(duro), soft(blando) and NAFTA. The hard certificate is a special format issued by the Mexican government and used to protect the national production of goods considered to be most affected by imports, such as textiles, ready-to-wear clothing and footwear. These are goods subject to compensatory quotas. In these cases, the exporter must fill out the certificate of origin and get official approval from the country where the good have been produced, ideally by means of an official seal provided by a person legally authorized to certify the origin of the merchandise. The signatures of those legally authorized must be registered with Secofi. In addition, this type of certificate of origin must be signed by the Mexico importer who assumes the legal responsibility for the accuracy of the information contained in it.

The soft certificate of origin is used for all other good facing no barriers imposed due to unfair trade competition.

The NAFTA certificate insures preferential tariff treatment for goods originating within the NAFTA region. If a company exports a product without the required certificate of origin and the company’s products qualify as NAFTA originating, it will have to pay the higher tariff rate. However, the company can apply for a refund within a year of export. The NAFTA certificate of origin may cover a single importation of goods or multiple importations of identical goods and is valid for up to one year of importations. Although the importer is the party responsible for resenting a certificate of origin, the exporter is required to keep supporting documents for up to five years.

Packing List

The packing list should coincide with the information provided in the commercial invoice and bill of lading. An export packing list classifies the products in each individual package and indicates the type of package and the individual weights and measurements for each package. The packing list should be attached to the outside of a package in a waterproof envelope. Package markings should be shown along with the shipper’s and buyer’s references. If applicable to your product, you also must provide a packing description in Spanish specifying the material, structure, sealing materials and packing capacity of each container. You should send two copies of the packing list to the customer.

Bill of Lading

Bills of lading are contracts between the owner of the goods and the carrier. There are two types: A straight bill of lading which is non-negotiable and a negotiable or shipper’s order bill of lading which can be bought, sold or traded while goods are in transit and is used for letter-of-credit transactions. The customer usually needs the original or a copy as proof of ownership to take possession of the goods.

Certificates of Free Sale

For certain items, Mexico requires a Certificate of Free Sale from an official U.S. government agency guaranteeing that the product being imported complies with U.S. requirements. The U.S. Bureau of Alcohol, Tobacco and Firearms(ATF) issues U.S. Free Sale certificates for alcoholic beverages. The U.S. Food and Drug Administration(FDA) or state health authorities issue them for non-alcoholic products. This document must be translated into Spanish and notarized by a Mexican consulate.

Label Requirements

The Mexican government has issued a series of decrees which specify labeling and instruction

requirements. Consult “Complying with Standards” in this chapter for more details.

Additional Documentation

Additional documents, such as sanitary certificates for livestock, agricultural and food products, may also be required depending on the type of product.

Clearing Customs

Once your documents have been checked by your freight forwarder or U.S. customs broker, they are forwarded to a Mexican customs broker. The Mexican broker prepares a quote, including duties and charges, value-added taxes and his own fee, all of which is usually paid by the importer.

Once hi is paid, the broker prepares the customs entry document (pedimento de importacion), which states the tariff classification, importer of record, importer’s RFC and duty owed. Some brokers will finance your shipment for a limited period of time.

Next, the broker goes to customs, submits the entry document, invoice and other necessary

documents and pays the amount due at the customs cashier, usually licensed to private Mexican

financial institutions. The Mexican customs inspector approves the documentation, and the freight must be imported within three days.

The Mexican broker notifies the U.S. freight forwarder or U.S. customs broker, who then releases the freight to a Mexican freight forwarder at the border. The freight forwarder takes the freight and shipper’s export declaration through U.S. customs and then meets the Mexican customs broker at Mexican customs. The freight Forwarder’s documents must coincide with the pre-approved broker’s documents.

The Mexican customs broker then takes the shipment to a first random inspection point where it

either passes “free clearance” or is stopped for inspection. A second recognition check will probably be required as of April 1998. Once through customs, the agent transfers the freight to a pre-arranged Mexican carrier.

Remember that U.S. carriers are not allowed in Mexico and containers must be switched to a Mexican carrier at the border.

NOM Authorities

• The Secretariat of Commerce and Industrial Development(Secretaria de Comercio y Fomento Industrial, Secofi) issues all product safety standards, weights and measurement standards, and labeling requirements.

• The Secretariat of Labor and Social Welfare(Secretaria del Trabajo y Prevision Social)issues

standards related to work safety and health conditions.

• The Secretariat of Energy(Secretaria de Energia), issue energy efficienccy standards, and
• The Secretariat of Health(Secretaria de Salud), is responsible for issuing sanitary and related

standards.

Spell it out in Spanish

All products now require labeling in Spanish. If the required commercial information appears

in a language other than Spanish, then this information must appear in the same size font,

format, and clarity as it appears in the other language.

At the same time, the law, and specifically NOM-050, permits the use of “over-stickering”, that

is, placing tickers over information preprinted on a package or label as long as the resulting

label complies with the labeling requirements.