Cover is flat with no surface wear. Cover inks are bright with high reflectivity and minimal fading. Corners are cut square and sharp. Staples are generally centered and clean with no rust. Cover is generally centered and firmly secured to interior pages.
Paper is supple and fresh.
Spine is tight and flat. Yes, comics in this grade do exist, but they are extremely rare for one simple reason - this is the most subjective of all the grades. What qualifies as Mint to one person may have a small, almost unnoticeable flaw that downgrades it to Near Mint for someone else. Your typical comic in the pull file or on the newsstand is not in mint condition, but is instead in near mint condition because of these extremely minor flaws. Cover is flat with no surface wear.