Article 708. Definitions
For purposes of this Section:
Agricultural good means a good provided for in any of the following:
Note: (For purposes of reference only, descriptions are provided next to the corresponding tariff provision.)
Customs duty means "customs duty" as defined in Article 318 (TLCAN: Art. 318) (National Treatment and Market Access for Goods - Definitions);
Duty-free means "duty-free" as defined in Article 318 (TLCAN: Art. 318);
Fish or fish product means a fish or crustacean, mollusk or other aquatic invertebrate, marine mammal, or a product thereof provided for in any of the following:
HS Chapter | 03 | fish and crustaceans, mollusks, and other aquatic invertebrates |
HS heading | 05.07 | tortoise-shell, whalebone and whalebone hair and those fish or crustaceans, mollusks or other aquatic invertebrates, marine mammals, and their products within this heading |
HS heading | 05.08 | coral and similar materials |
HS heading | 05.09 | natural sponges of animal origin |
HS heading | 05.11 | products of fish or crustaceans, mollusks or other aquatic invertebrates; dead animals of Chapter 3 |
HS heading | 15.04 | fats and oils and their fractions, of fish or marine mammals |
HS heading | 16.03 | "non-meat" extracts and juices |
HS heading | 16.04 | prepared or preserved fish |
HS heading | 16.05 | prepared preserved crustaceans, mollusks and other aquatic invertebrates; |
HS subheading | 2301.20 | flours, meals, pellets of fish |
Material means "material" as defined in Article 415 (TLCAN: Art. 415) (Rules of Origin - Definitions);
Over-quota tariff rate means the rate of customs duty to be applied to quantities in excess of the quantity specified under a tariff rate quota;
Sugar or syrup good means "sugar or syrup good" as defined in Annex 703.2 (TLCAN: Anexo 703.2);
Tariff item means a "tariff item" as defined in Annex 401 (TLCAN: Anexo 401); and
Tariff rate quota means a mechanism that provides for the application of a customs duty at a certain rate to imports of a particular good up to a specified quantity (in-quota quantity), and at a different rate to imports of that good that exceed that quantity.
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