Full definition
Pedimento aduanal — the official Mexican customs document required for the legal entry (import) or exit (export) of all goods crossing Mexico's border. The pedimento is prepared by a licensed customs broker (agente aduanal) and filed electronically with ANAM (Agencia Nacional de Aduanas de Mexico). Key data: operation type (import, export, temporary, definitive), tariff classification code (fraccion arancelaria from the TIGIE — Mexico's tariff schedule, 8-digit HS code + 2-digit national sub-heading), declared value (for duty calculation), country of origin, applicable duties: IGI (Impuesto General de Importacion — import duty, 0-35% depending on tariff code and trade agreements), IVA (16% on CIF value + IGI for imports), DTA (Derecho de Tramite Aduanero — customs processing fee, approximately 0.8% of value), and any additional requirements (NOM compliance, health certificates, etc.). Trade agreements: Mexico has free trade agreements with 50+ countries (USMCA/T-MEC, EU, CPTPP, Pacific Alliance) that reduce or eliminate duties on qualifying goods with proper certificates of origin. For rubber imports: natural rubber (HS 4001) typically enters at 0-5% duty; V-belts (HS 4010) at 0-15% depending on type and origin. Per Mexican Foreign Trade Law and ANAM regulations. The customs broker is legally responsible for the accuracy of the pedimento.