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TIGIE National Notes come into force

On 28 December 2020 the National Notes entered into force. The National Notes are the official interpretation instrument of the General Import and Export Tariff Code (TIGIE) of the new General Import and Export Duties Law (LIGIE) (for further details please see "Are you ready for the new General Import and Export Duties Law?"). Their application is mandatory to determine the tariff classification of goods entering and leaving Mexico. The National Notes contain specifications and criteria for th...
National Notes General Import Export Tariff Code Export Duties Law Export Duties Explanatory Notes

Are you ready for the new General Import and Export Duties Law?

The new General Import and Export Duties Law (LIGIE) recently entered into force, updating the General Import and Export Tariff Code by removing more than 4,000 obsolete tariff items, consolidating the existing tariff items and introducing new tariff items for newly created goods. The new LIGIE also implements the Sixth Amendment to the Harmonised System established by the World Customs Organisation and introduces a commercial identification number.
World Customs Organisation General Import Export Duties Law Export Tariff Code Sixth Amendment Harmonised System

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