Imports and exports

Imports and exports

1. Imports

   • Definition
     • Operation in which a foreign merchandise is subjected to tax regulation and supervision to be able to allocate it to an economic function of
       • use
       • production
       • consumption
   • Types
     • Definitive imports
       • Entry of foreign merchandise to remain in the national territory for an unlimited time
       • Subject to the payment of import taxes and compliance with non-tariff restrictions or regulations
     • Temporary imports
       • Entry of goods to the country that will remain in it for a limited time and with a specific purpose
       • Foreign trade taxes are NOT paid, NOR countervailing duties

2. Exports

   • Definition
     • Shipments of products for its use and consumption in another country
   • Regime
     • Ley del Comercio Exterior
     • Ley Aduanera y su Reglamento,
     • Tarifa del Impuesto General de Exportación
     • Constitución Política de los Estados Unidos Mexicanos

3. Documents and procedures

   • COMMERCIAL INVOICE
   • BILL OF LADING IN MARITIME TRAFFIC OR GUIDE IN AIR TRAFFIC
   • DOCUMENTS THAT VERIFY COMPLIANCE WITH NON-TARIFF REGULATIONS AND RESTRICTIONS
   • DOCUMENTS THAT DETERMINE THE ORIGIN OF THE MERCHANDISE
   • WEIGHT OR VOLUME CERTIFICATE
   • INFORMATION THAT ALLOWS ITS IDENTIFICATION, ANALYSIS AND CONTROL

4. Tariff Regulations

   • Definition
     • Taxes that importers and exporters pay at the customs of entry and exit of the goods
   • Types
     • Specific tariffs
     • Ad valorem tariffs
     • Mixed tariffs