This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Mexico.

Required Documents

• bill of lading/airway bill
• commercial invoice
• packing list
• fumigation certificate
• deed of donation
• certificate of origin
• Authorisation from the Normative General Administration or from the General Administration of Big Taxpayers

Prohibited Goods

Mexico does not allow the entry of certain goods, including tourist vehicles for transporting people or goods, narcotics, substances or medications that induce dependence, medications with an expiration date, ozone layer depressing substances, insecticides, and fertilizers. Some products are prohibited unless they have an international sanitary certificate from the country of origin. These include used clothing and other laundry, used bedding, used hospital clothes, used footwear, medical diagnosis or surgical apparatus, orthopedic appliances, respiration and resuscitation apparatus, hospital or nursery appliances, dental instruments and appliances, materials for artificial teeth and dental fittings, and corrective glasses. Food of any type without a sanitary registration certificate from the country of origin or with expiration date is prohibited.

Tax Exemption

This is offered on humanitarian cargo except for cargo containing the goods mentioned above. It is also not granted to those private organisations, which are not registered or don’t have authorisation from the Treasury Department (Secretaria de Hacienda y Credito Publico). Further information on tax exemption is given below in section 7.

PreShipment Application

International pre-shipment application should be made to the Central Administration on Normative of Foreign Trade and Customs or the Normative Local Administrations to the Normative General Administration, as well as to the General Administration of Big Taxpayers.

Monetary Valuation

Customs does not require monetary valuation for shipments.

Restrictions

Restrictions on some second hand goods and limitations re expiry dates are enforced. Contact the International Customs Affairs Office in Mexico for information on specific items.

Other Info

The amendments that the Customs Legislation had made this year to modernise the Mexican Customs Service include one concerning humanitarian aid. Taxes are not charged on goods donated to the Treasury Department (Secretaria de Hacienda y Crédito Público) which are intended to be delivered to Mexico City, States, Municipalities, or authorised non-profit organisations for meeting the basic requirements for subsistence as regards feeding, dressing, housing, education, and civil protection, or for people’’s health, or regions of poor resources. In the case that goods are given to the Treasury Department (Secretaria de Hacienda y Crédito Público), the services of a Customs broker are not required. Only a form that gives acknowledgement to the Tax Administration Service to this effect is required. If the imported goods do not comply with the regulations, non tariff restrictions, or Mexican official rules, the Customs authorities immediately will make this knowledge known to the competent agency who will have a term of three days to determine if they are exonerated from its compliance. Once this term has lapsed and if a resolution has not been issued, it will be understood that this agency has solved affirmatively and the Customs authorities will make available the goods to the disposal of the interested party, at the corresponding Customs. For more information refers to new XVII fraction, of article 61 of the Mexican Customs Law that became effective on January 1st 2002.

Point of Contact

Héctor Alejandro Gutiérrez, Administrator and Coordinator on International Customs Affairs, Mexico Email: hector.gutierrez@sat.gob.mx

Source:

International Customs Affairs, Gov. of Mexico Date published: 19/01/2002