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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 18.55

    • Annex 314: Export Taxes

    Mexico

    1. Mexico may adopt or maintain a duty, tax or other charge on the export of those basic foodstuffs set out in paragraph 4, on their ingredients or on the goods from which such foodstuffs are derived, if such duty, tax or other charge is adopted or maintained on the export of such goods to the territory of all other Parties, and is used:

  • To limit to domestic consumers the benefits of a domestic food assistance program with respect to such foodstuff; or

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  • To ensure the availability of sufficient quantities of such foodstuff to domestic consumers or of sufficient quantities of its ingredients, or of the goods from which such foodstuffs are derived, to a domestic processing industry, when the domestic price of such foodstuff is held below the world price as part of a governmental stabilization plan, provided that such duty, tax, or other charge

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  • Does not operate to increase the protection afforded to such domestic industry, and

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  • Is maintained only for such period of time as is necessary to maintain the integrity of the stabilization plan.

    • 2. Notwithstanding paragraph 1, Mexico may adopt or maintain a duty, tax or other charge on the export of any foodstuff to the territory of another Party if such duty, tax or other charge is temporarily applied to relieve critical shortages of that foodstuff. For purposes of this paragraph, "temporarily" means up to one year, or such longer period as the Parties may agree.

    3. Mexico may maintain its existing tax on the export of goods provided for under tariff item 4001.30.02 of the Tariff Schedule of the General Export Duty Act ("Tarifa de la Ley del Impuesto General de Exportación") for up to 10 years after the date of entry into force of this Agreement.

    4. For purposes of paragraph 1, "basic foodstuffs" means:

    Beans

    Beef steak or pulp

    Beef liver

    Beef remnants and bones ("    retazo con hueso")

    Beer

    Bread

    Brown sugar

    Canned sardines

    Canned tuna

    Canned peppers

    Chicken broth

    Condensed milk

    Cooked ham

    Corn tortillas

    Corn flour

    Corn dough

    Crackers

    Eggs

    Evaporated milk

    French rolls ("pan     blanco")

    Gelatine

    Ground beef

    Instant coffee

    Low-priced cookies ("galletas     dulces populares")

    Margarine

    Oat flakes

    Pasteurized milk

    Powdered chocolate

    Powdered milk for children

    Powdered milk

    Rice

    Roasted coffee

    Salt

    Soft drinks

    Soup paste

    Tomato puree

    Vegetable oil

    Vegetable fat

    Wheat flour

    White sugar