The definitive customs import procedure is the entry of goods from abroad that will be staying in Mexico for an unlimited period of time. Parties involved in the import of these goods need to certify:
- Registration in the Ministry of Finance and Public Credit (SHCP in Spanish) registry of importers.
Fulfillment of their tax obligations.
- Registration in Mexico’s Federal Taxpayer Registry (RFC in Spanish).
- Meeting all legal requirements regarding entry and departure of goods.
- Inventory control to distinguish domestic goods from foreign goods.
- The goods’ country and port of origin.
- The orders given to carry out these operations.
- Paying foreign trade taxes.
- Paying countervailing duties or transitional measures where needed.
In the definitive customs export procedure, parties involved in the export of goods must certify:
- Registration in Mexico’s Federal Registry of Taxpayers.
- Registration in the registry of exporters by industry if exporting alcoholic drinks, beer, energy drinks, or processed tobacco.
- Hiring a customs broker to submit an export form (“pedimento”) to customs.
- Paying the customs processing fee (DTA in Spanish).
- Meeting all requirements established for the exported goods by the destination country.