APPENDIX 12
CONTRIBUTIONS, COMPENSATORY FEES, TAXES, AND DUTIES
CODE | CONTRIBUTION | ABBREVIATION | LEVEL |
1 | CUSTOMS PROCESSING LAW (DERECHO DE TRÁMITE ADUANERO). | DTA | G/C |
2 | COMPENSATORY FEES. | C.C. | P |
3 | VALUE-ADDED TAX (IMPUESTO AL VALOR AGREGADO). | VAT | P |
4 | TAX ON NEW VEHICLE (IMPUESTO SOBRE AUTOMÓVILES NUEVOS). | ISAN | P |
6 | GENERAL IMPORT / EXPORT TAX. | IGI/IGE | P |
7 | SURCHARGES. | REC. | G |
9 | OTHER. | OTHER | P/G |
11 | FINES. | MULT. | G |
12 | CONTRIBUTIONS FOR THE APPLICATION OF ARTICLE 2.5 (T-MEC: Art. 2.5) OF THE USMCA. | 303 | P/C |
13 | SURCHARGES FOR THE APPLICATION OF ARTICLE 2.5 (T-MEC: Art. 2.5) OF USMCA. | RT | G/C |
15 | PREVALIDATION. | PRV | G |
16 | CONTRIBUTIONS BY APPLICATION OF ARTICLES 14 OF ANNEX III (TLCUEM: Anexo III) OF THE DECISION, 15 OF ANNEX I OF THE FTA EU-MX OR OF THE TRADE CONTINUITY AGREEMENT BETWEEN THE UNITED MEXICAN STATES AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND (ACC). | EUR | P/C |
17 | SURCHARGES FOR APPLICATION OF ARTICLES 14 OF ANNEX III (TLCUEM: Anexo III) OF THE DECISION, 15 OF ANNEX I OF THE FTA EU-MX OR OF THE TRADE CONTINUITY AGREEMENT BETWEEN THE UNITED MEXICAN STATES AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND (ACC). | REU | G/C |
20 | TRANSITION MEASURE. | MT | P |
22 | IEPS. - GASOLINE, ARTICLE 2 OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | IEPS | P |
23 | VAT.- PREVALIDATION, ARTICLE16-A OF CUSTOMS LAW (LEY ADUANERA). | VAT/PRV | G |
24 | IEPS. - ALCOHOL, DENATURED ALCOHOL AND INCRYSTALLIZABLE HONEYS, ARTICLE 2, I, (B) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IB | P |
25 | IEPS. - ALCOHOLIC BEVERAGES, ARTICLE 2, I, A) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IA2 | P |
26 | IEPS. - BEER, ARTICLE 2, I, A) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IA1 | P |
27 | IEPS. - ROLLED TOBACCO, ARTICLE 2, I, C) OF THE LAW OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IC | P |
28 | IEPS. - ENERGY DRINKS, ARTICLE 2, I, F) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IF | P |
29 | IEPS. - FLAVORED DRINKS, ARTICLE 2, I, G) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IG | P |
30 | IEPS. - NON-BASIC FOODS WITH HIGH CALORIE DENSITY, ARTICLE 2, I, J) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2IJ | P |
31 | IEPS. - PESTICIDES, ARTICLE 2, I, I) OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | 2II | P |
32 | IEPS. - IMPORT OF FOSSIL FUELS OTHER THAN GASOLINE AND DIESEL. | ICNF | P |
33 | IEPS. - DIESEL, ARTICLE 2 OF THE LAW ON SPECIAL TAX ON PRODUCTION AND SERVICES (LEY DEL IEPS). | IEPSDIE | P |
34 | IEPS. - IMPORT OF NON-FOSSIL FUELS. | ICNF | P |
35 | IEPS. - OTHERS. | LIEPS | P |
50 | DIFFERENCE IN FAVOR OF THE TAXPAYER. | DFC | G |
Note:THE CODES "G" AND "P" ARE TO INDICATE WHETHER IT IS A GLOBALLY IDENTIFIER (PEDIMENTO) OR AT THE HEADER LEVEL.
THE CODE "C" CORRESPONDS TO CONTRIBUTIONS, COMPENSATORY FEES, TAXES, AND DUTIES THAT MAY BE DECLARED IN THE COMPLEMENTARY CUSTOMS DECLARATION (PEDIMENTO) FOR THE DETERMINATION AND PAYMENT OF CONTRIBUTIONS FOR THE APPLICATION OF ARTICLE 2.5 (T-MEC: Art. 2.5) OF THE USMCA.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law