G/TFA/N/MEX/1  
28 September  2018 
(18-5994) Page: 1/7 
Committee on Trade Facilitation  Original:  Spanish  
 
  
NOTIFICATION UNDER ARTICLES 1.4, 10.4.3, 10.6.2 AND 12.2.2  
OF THE TRADE FACILITATION AGREEMENT  
COMMUNICATION FROM MEXICO  
The following communication, dated 2 7 September 2 018, is being circulated at the request of the 
delegation of Mexico  for Members' information . 
 
_______________  
 
 
Mexico  hereby makes the following notifications in accordance with Articles 1.4, 10.4.3, 10.6.2 and 
12.2.2 of the Trade Facilitation Agreement.  
 
Articl e 1, paragraph 4 
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published:  
 
1.1(a) Procedures for importation, exportation, and transit (including port, airport, and other 
entry -point procedures), and required forms and documents ; 
 
Customs Law , Title 2 : Customs control during 
clearance ; Title 4 : Customs regimes ; Title 5 : 
Border zone and border region  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Ports Law,  Chapter  V: Integrated  port 
administration ; and Chapter VI : Port operation  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Shipping and Maritime Trade Law , Chapter  II: 
Maritime authority ; and Chapter IV : Towing and 
tug assistance  in ports  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Foreign Trade Law  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Foreign Trade Law Regulations  http://www.diputados.gob.mx/LeyesBiblio/regla.
htm 
Customs Law Regulations  http://www.diputados.gob.mx/LeyesBiblio/regla.
htm 
Federal Law on Duty  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
General Rules for Foreign Trade for  2018: Title 1, 
Chapters 1.8 and 1.9 ; Titles 2, 3, 4 and  6. 
Annex 1: Foreign trade forms ; Annex 1A: Foreign 
trade procedures  https://www.gob.mx/sat/acciones -y-
programas/legal -151240  G/TFA/N/MEX/1  
- 2 - 
  General Rules and Criteria for Foreign Trade , 
issued by the Ministry of the Economy  http://www.siicex.gob.mx/portalSiicex/SICETECA
/Reglas/ReglasSE.htm  
Customs Operations M anual  http://omawww.sa t.gob.mx/moa/Paginas/default
.htm 
 
1.1(b) Applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation ; 
 
Free Trade Agreements signed by Mexico  http://www.economia -snci.gob.mx/sicait/5.0  
Foreign Trade Law, Title IV, Chapter I : Tariffs http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Customs Law,  Title 3 : Charges , compensatory  
duties  and other non -tariff regulations and 
restrictions on foreig n trade  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Law on General Import and Export Taxes  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Law on Value Added Tax , Article 1, part  IV; 
Chapter  V: Importation of goods and services ; 
Chapter  VI: Exportation of goods and services  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Law on the  Special Tax on Production and 
Services , Articles 1 and 2, and Chapter III on the 
importation of goods , in particular.  http://www.di putados.gob.mx/LeyesBiblio/index.
htm 
Federal Law on New Motor Vehicles  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Decree establishing various sectoral p romotion 
programmes  http://187.191.71.48/cs/avi/snice/prosecmsbibli
oteca.html  
Decree regulating the definitive import of used 
vehicles  https://www.snice.gob.mx/cs/avi/snice/veh%C3
%ADculos_usados.html  
Decree establishing the general import tax for the 
border region and the northern border zone  http://187.191.71.48/cs/avi/snice/fronteramsbib
lioteca.html  
Decisions notifying applicable general import tax  
rates https://www.snice.gob.mx/cs/avi/snice/tasasms.
html 
Resolutions concerning compensatory duties  http://www.contactopyme.gob.mx/upci  
Decree modifying the tariff s chedule of the Law of 
General Import and Export Taxe s, the Decree 
establishing the general i mport tax r ate applicable 
during 2003 for goods originating in 
North Americ a, and the Decree establishing 
various sectoral promotion p rogrammes  http://www.dof.gob.mx/nota_detalle.php?codigo
=5525036&fecha=05/06/2018  
 
1.1(c) Fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit ; 
 
Federal Law on Duty  http://www.diputados.gob.mx/LeyesBiblio/ind ex.
htm 
 G/TFA/N/MEX/1  
- 3 - 
  1.1(d) Rules for the classification or valuation of products for customs purposes ; 
 
Law on General Import and Export Taxes  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Customs  Law, Title 3: Charges, compensatory 
duties and other non -tariff regulations and 
restrictions on foreign trade  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Customs Law Regulations  http://www.diputados.gob.mx/LeyesBiblio/regla.
htm 
Trade treaties and agreements  http://www.economia -snci.gob.mx/sicait/5.0  
General Rules for Foreign Trade  of the 
Tax Administration Service  (SAT) https://www.gob.mx/sat/acciones -y-
programas/legal -151240  
 
1.1(e) Laws, regulations, and administrative rulings of general application relating to rules of origin ; 
 
Customs Law , Title 4: Customs regimes ; 
Chapter  II: Definitive import and export regimes ; 
First section : Importation ; Articles 98, 99 and 100  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Foreign Trade Law, Title  III: Origin of goods, 
Article  9 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Trade treaties and agreements  http://www.economia -snci.gob.mx/sicait/5.0/  
General Rules for Foreign Trade of the 
Tax Administration Service (SAT), Title  1: General 
provisions and pre -clearance  formalities ; 
Chapter  1.1: General provisions ; Rule 1.6.7 
refers to preferential tariff treat ment for IMMEX 
companies deriving from compliance with rules of 
origin  https://www.gob.mx/sat/acciones -y-
programas/legal -151240  
Resolutions concerning customs -related 
provisions of FTAs https://www.snice.gob.mx/cs/avi/snice/resolucio
nesmataduaneratlc.html  
 
1.1(f) Import, export or transit restrictions or prohibitions ; 
 
Customs Law  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Law on General Import and Export Taxes  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Federal Law on Metrology and Standardization  http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
General Rules and Criteria for Foreign Trade , 
issued by the Ministry of the Economy  http://www.siicex.gob.mx/portalSiicex/SICETECA
/Reglas/ReglasSE.htm  
Decisions concerning non -tariff regulations  https://www.snice.gob.mx/cs/avi/snice/biblioteca
Juridica2n.html  
Resolutions concerning compensatory duties  http://www.contactopyme.gob.mx/upci  
General Rules for Foreign Trade for 2018, 
Annex  17: Goods not eligible for international 
transit through national territory  https://www.gob.mx/sat/acciones -y-
programas/reglas -generales -de-comercio -
exterior -para-2018-publicaciones  
 G/TFA/N/MEX/1  
- 4 - 
  1.1(g) Penalty provisions for breaches of import, export, or transit formalities ; 
 
Customs Law , Title 8: Violations and penalties 
(Sole Chapter) , Articles  176-202 http://www.diputados.gob.mx/LeyesB iblio/index.
htm 
Federal Tax Code, Article  105 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Foreign Trade Law, Article  94 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
 
1.1(h) Procedures for appeal or review ; 
 
Customs Law , Title 9 : Administrative appeals, 
Article  203 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Federal Tax Code, Title  5: Administrative 
procedures, Chapter I : Administrative appeals,  
First Section : Appeals for reversal, Articles 116 
and 117 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Federal Law on Administrative Procedure , Title 6 : 
Appeal for review , Chapter  1: General provisions, 
Articles  83-96 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
 
1.1(i) Agreements or parts thereof with any country or countries relating to importation, exportation,  
or transit;  
 
International treaties and agreements  http://www.economia -snci.gob.mx/sicait/5.0  
 
1.1(j) Procedures relating to the administration of tariff quotas ; 
 
Foreign Trade Law , Chapter  II: Non-tariff 
regulation and restriction measures ; Section 2 : 
Prior permits, quotas and indication of country of 
origin, Articles 23 and 24 ; and Title II : Powers of 
the Federal Executive, of the Ministry of the 
Economy, and of the Auxiliary Commissions , 
Chapter  II http://www.diputados.gob.mx/LeyesBibli o/index.
htm 
List of quotas  https://www.snice.gob.mx/cs/avi/snice/cuposbibl
iotecajuridica.html  
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1  of Article  1 
 
(a) A description of its procedures for importation, exportation, and transit, including procedures 
for appeal or review, that informs governments, traders, and other interested parties of the 
practical steps needed for importation, exportat ion, and transit ; 
 
Official website of the Tax Administration Service 
(SAT)  https://www.sat.gob.mx/home  
https://www.gob.mx/sat   
Procedure for appeal or review  https://www.sat.gob.mx/tramites/72390/present
a-el-recurso -de-revocacion -contra -actos -o-
resoluciones -emitidas -por-la-autoridad -fiscal 
Official PROMÉXICO  website  http://www.promexico.mx/es/mx/pasos -exportar  
Customs Operations M anual  http://omawww.sat.gob.mx/moa/Paginas/default
.htm G/TFA/N/MEX/1  
- 5 - 
  Federal Law on Taxpayers' Rights , Chapter  II: 
Information  and assistance  for taxpayers and 
dissemination,  Article  5 http://www.diputados.gob.mx/LeyesBiblio/index.
htm 
Quick guide to applying for a repeal or review 
online  (SAT)  https://www.sat.gob.mx/home  
https://www.gob.mx/sat  
National F oreign Trade Enquiry Point (SNICE)  https://www.snice.gob.mx  
 
(b) The forms and documents required for importation into, exportation from, or transit through the 
territory of that Member ; 
 
Official website of the Tax Administration Service 
(SAT)  https://www.sat.gob.mx/home  
https://www.gob.mx/sat  
Procedures ("Trámites ") section of  gob.mx  https://www.gob.mx/tramites/economia  
 
(c) Contact information on enquiry point(s) . 
 
National Foreign Trade Enquiry Point (SNICE ) 
Email : snice@economia.gob.mx  
Address : PH de Insurgentes Sur 1940, 
Colonia  Florida, Delegación Álvaro Obregón, 
C.P. 01030, CD.MX  
Tel.: +52 (55) 5229 6100 , Ext. 34334, 34329 
and 34300  https://www.snice.gob.mx  
Tax Administration Service (SAT)  https://www.sat.gob.mx/home  
https://www.gob.mx/sat  
Tel.: 
+52 (55)  627 22 728 
From the United States and Canada : 
01 877 44 88 728, option  7 
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
National Foreign Trade Enq uiry Point (SNICE ) 
Email : snice@economia.gob.mx  
Address : PH de Insurgentes Sur 1940, Colonia Florida, Delegación Álvaro Obregón,  
C.P. 01030,  CD.MX  
Tel.: +52 (55) 52 29 61 00 , Ext. 34334  
https://www.snice.gob.mx  
 
Tax Administration Service (SAT)  
Email : internacionalesAGACE@sat.gob.mx ; internacionales@sat.gob.mx  
Address : Av. Hidalgo 77, Col . Guerrero, Delegación  Cuauhtémoc . C.P. 06300, CD.MX.  
Tel.: +52 (55) 627 22 728  
https://www.sat.gob.mx/home  
https://www.gob.mx/sat  
 G/TFA/N/MEX/1  
- 6 - 
  Article 10, paragraph 4.3  
The Single Window for Mexican Foreign  Trade  (VUCEM) is a comprehensive services platform that 
facilitates customs clearance, ensures transparency, s implifies  and enhances  foreign trade 
operations , and facilitates logistical aspects . Its aim s are to streamline and simplify  information flows 
between trade and the government and to ensure significant benefits for all the parties involved in 
cross-border trade . 
 
Details regarding the operation of VUCEM are available from  the following links : 
 
Decree establishing VUCEM : 
http://dof.gob.mx/nota_detalle.php?codigo=5174688&fecha=14/01/2011  
 
Access to  VUCEM:  
https://www.ventanillaunica.gob.mx/vucem/index.htm  
https://wwwqa.ventanillaunica.gob.mx/vucem  
https://www.ventanillaunica.gob.mx/Beta/index.htm  
 
Article 10, paragraph 6.2  
Measures on the use  of customs brokers : 
 
Pursuant to Article 40 of the Customs Law, formalities  relating to the clearance of goods will be 
carried out by importers or exporters or through customs brokers . 
 
Official place(s) where the information has been published : 
 
Customs Law 
http://www.diputados.gob.mx/LeyesBiblio/index.htm  
 
Tax Administration Service information regarding customs brokers : 
http://omawww.sat.gob.mx/aduanas/servicios/Paginas/agente_aduanal.aspx  
 
Measures concerning recourse to clearance agents : 
 
Regarding clearance agents, the Decree amending, supplementing and repealing various provisions 
of the Customs Law,  published on 9 December 2 013, eliminated  the provisions of Title 7, 
Sole Chapter, Section 2 of the Customs Law concerning clearance agents . However, the 
Fifth Transitional Article  of the Decree establishes that  "Clearance agent authorizations that are 
active upon the date of entry into force  of this Decree shall remain in effect until they are cancelled, 
expire, or withdrawn  from clearance agents ". For such purposes , the provisions of Title 7, 
Sole Chapter, Section 2 of the Customs Law, and other applic able provisions, shall be applied for 
those clearance agent authorizations active upon the date of entry into force of the Decree . 
 
Official place(s) where the information has been published : 
 
Customs Law and Official Journal  (Diario Oficial de la Federaci ón) 
http://www.diputados.gob.mx/LeyesBiblio/index.htm  
http://www.dof.gob.mx/nota_detalle.php?codigo =5324941&fecha=09%2F12%2F2013  
 
Article 12, paragraph 2.2  
 
Mexico's contact points for the exchange of information are as follows : 
 
Ministry of Finance and Public Credit  
Tax Administration Service  
General Customs Administration  
Email: internacionales@sat.gob.mx  G/TFA/N/MEX/1  
- 7 - 
   
Ministry of Finance and Public Credit  
Tax Administration Service  
General Foreign Trade Audit Administration  
Email: internacio nalesAGACE@sat.gob.mx  
 
__________