RULE 3.1.12: DIFFERENCES IN TARIFF CLASSIFICATION IN THE CERTIFICATES OR CERTIFICATIONS OF ORIGIN

When merchandise are imported under preferential tariff treatment covered by a current proof of origin, certification of origin or certificate of origin in accordance with any treaty or commercial agreement signed by Mexico, and the tariff classification indicated in said document differs from the tariff fraction declared in the customs declaration (pedimento), it will be considered valid the proof of origin, certification of origin or certificate of origin, as applicable, in the following cases:

I. When the current proof of origin, certification of origin or certificate of origin has been issued based on a coding and tariff classification system different from that used by Mexico or on a different version of the Harmonized Designation and Coding System of Merchandise in accordance with the amendments agreed to in the WTO, as long as the modifications to the legislation on the matter are not carried out;

II. When the Mexican customs authority has determined that there is an inaccurate tariff classification of the merchandise;

III. When the merchandise is imported under Rule 8a or in the case of merchandise included in the tariff fractions with its commercial identification numbers 9803.00.01.00 or 9803.00.02.00.

The provisions of this rule will be applicable provided that the description of the merchandise indicated in the current proof of origin, certification of origin or certificate of origin coincides with the one declared in the customs declaration (pedimento) and allows full identification of the merchandise presented for clearance.

Law 35 (LA: Art. 35), 36 (LA: Art. 36), 36-A-I (LA: Art. 36A), 81 (LA: Art. 81), Law on General Import and Export Taxes (LIGIE) 2-II, General Rules of Foreign Trade (RGCE) Annex 22 (RGCE 2020: Anexo 22)