Full definition
A customs declaration, or pedimento aduanal, is an essential document in international trade, particularly in Mexico, that governs the legal entry or exit of goods across the nation's borders. This document must be meticulously prepared by a licensed customs broker (agente aduanal) and submitted electronically to the Agencia Nacional de Aduanas de Mexico (ANAM). The pedimento encapsulates vital information that includes the type of operation—whether it is an import, export, temporary, or definitive transaction—as well as the tariff classification code, known as fraccion arancelaria, which adheres to Mexico's tariff schedule (TIGIE). This code consists of an 8-digit Harmonized System (HS) code followed by a 2-digit national sub-heading, crucial for determining applicable duties and compliance with local regulations.
The declared value on the customs declaration is pivotal for calculating various duties. In Mexico, the Importe General de Importacion (IGI) represents the import duty, which can range from 0% to 35% depending on the specific tariff code and existing trade agreements. Additionally, the Impuesto al Valor Agregado (IVA) adds a 16% tax on the Cost, Insurance, and Freight (CIF) value plus the IGI for imports. The Derecho de Tramite Aduanero (DTA), a customs processing fee, is approximately 0.8% of the declared value. Importers must also ensure compliance with any additional requirements, such as NOM certifications or health certificates, which are often mandatory for specific products.
Mexico's extensive network of free trade agreements with over 50 countries, including the USMCA/T-MEC and EU, facilitates smoother trade operations by reducing or eliminating duties on qualifying goods, provided that the correct certificates of origin are submitted. For instance, natural rubber (HS 4001) generally incurs a duty of 0-5%, whereas V-belts (HS 4010) can see duties between 0-15%, depending on their classification and origin. The customs broker plays a critical role in this process, as they hold legal responsibility for the accuracy and completeness of the pedimento, thereby ensuring compliance with Mexican Foreign Trade Law and ANAM regulations.