RULE 3.7.6: APPLICABLE GLOBAL RATES IN OPERATIONS CARRIED OUT BY COURIER AND PARCEL COMPANIES
For the purposes of the rules 3.7.5. (RGCE 2020: Regla 3.7.5) and 3.7.36. (RGCE 2020: Regla 3.7.36), the following global rates will apply, as appropriate:
I. In the case of the importation of the merchandise listed below, even when they bear trademarks, labels or legends that identify them as produced in countries that are not part of a free trade agreement, even when it has the certification of origin or certificate of origin, the generic codes will be submitted and the global rates will be applied, as appropriate according to the following table:
9901.00.11.00 | Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L. | 77.00% |
9901.00.12.00 | Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L. | 82.00% |
9901.00.13.00 | Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L. | 114.00% |
9901.00.15.00 | Cigarettes. | 637.00% |
9901.00.16.00 | Cigars and hand-made tobaccos. | 383.00% |
II. When the merchandise bear trademarks, labels or legends that identify them as originating from a country, part of a free trade agreement to which the Mexican State is a part of and is in force or has the certification of origin or the certificate of origin, in accordance with said treaties and the merchandise come from that country, in addition to submitting the generic code in accordance with the previous section, the corresponding code and identifier must be declared according to Appendices 4 (RGCE 2020: Apendice 4) and 8 (RGCE 2020: Apendice 8), of Annex 22 and apply the global rate that corresponds to the country of origin, in accordance with the following:
| Chile | Colombia | European Community, Principality of Andorra and Republic of San Marino | Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua | Uruguay | Japan | |
Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L. | 47.00% | 47.00% | 47.00% | 77.00% | 66.00% | 69.00% | 77.00% |
Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L. | 51.00% | 51.00% | 51.00% | 52.00% | 51.00% | 74.00% | 82.00% |
Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L. | 77.00% | 77.00% | 77.00% | 114.00% | 77.00% | 104.00% | 79.00% |
Cigarettes. | 493.00% | 570.00% | 570.00% | 574.00% | 570.00% | 573.00% | 573.00% |
Cigars and hand-made tobaccos | 231.00% | 380.00% | 380.00% | 234.00% | 380.00% | 382.00% | 234.00% |
| Israel | European Free Trade Association | Peru | Panama | Pacific Alliance | CPTPP | United Kingdom |
Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L. | 77.00% | 77.00% | 48.00% | 57.00% | 48.00% | 69.00% | 77.00% |
Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L. | 82.00% | 82.00% | 52.00% | 52.00% | 52.00% | 52.00% | 52.00% |
Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L. | 114.00% | 114.00% | 79.00% | 79.00% | 79.00% | 79.00% | 114.00% |
Cigarettes. | 574.00% | 574.00% | 573.00% | 496.00% | 496.00% | 496.00% | 574.00% |
Cigars and hand-made tobaccos. | 383.00% | 383.00% | 382.00% | 234.00% | 234.00% | 293.00% | 234.00% |
Law 52 (LA: Art. 52), General Rules of Foreign Trade (RGCE) 3.7.5. (RGCE 2020: Regla 3.7.5), 3.7.36 (RGCE 2020: Regla 3.7.36) Annex 22 (RGCE 2020: Anexo 22)
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