Market Reports/Tariffs
Textiles, Apparel, Footwear and Travel Goods

Mexico

Import Tariffs
Documentation/Procedures
Restrictions
Standards
Labeling
Intellectual Property Rights
Market Information

Last updated on 12/12/2012

If you have any questions about the following information, please contact Laurie Mease at the U.S. Department of Commerce Office of Textiles and Apparel at 202-482-4058 or click here for e-mail access.

**The following information is provided only as a guide and should be confirmed with the proper authorities before embarking on any export activities.**


Import Tariffs - Mexico
Textile and apparel goods manufactured in the United States enter Mexico duty free under the North American Free Trade Agreement (NAFTA) if they qualify under the rules of the Agreement. For more information, see NAFTA in the FTA section.

Products from the United States that do not qualify under the NAFTA rules are subject to Mexico's MFN rates of duty (see the tariff table below). Mexico applies percent ad valorem duties on the c.i.f. (cost, insurance and freight) value of imports.

Mexico: Ad valorem tariffs on Textiles, Apparel, Footwear and Travel Goods
HS Chapter/Subheading
Tariff Rate Range (%)
Yarn
-silk
5003-5006
0 - 10
-wool
5105-5110
0 - 10
-cotton
5204-5207
10
-other vegetable fiber
5306-5308
0 - 10
-man-made fiber
5401-5406/5501-5511
0 - 10
........................
Woven Fabric
-silk
5007
10
-wool
5111-5113
10
-cotton
5208-5212
10
-other vegetable fiber
5309-5311
10
-man-made fiber
5407-5408/5512-5516
10
........................
Knit Fabric
60
0 - 10
........................
Non Woven Fabric
5603
10
........................
Industrial Fabric
59
0 - 10
........................
Apparel
61-62
20 - 25
........................
Home Furnishings
including: bed, bath, kitchen linens, etc.
63
15 - 25
........................
Carpet

Footwear

Travel Goods
57

64

4202
15

0 - 30

20

For more detailed tariff information, see Integrated Foreign Trade Information System (Siicex) website on the Secretaría de Economía -Foreign Trade website. From the main “Secretaria de Economia” page, hold mouse over “Trade and Investment” at the top; in the drop-down list, click on “Foreign Trade”, then “Statistics and Tariffi information” in the left hand column. Scroll down to “MEXICO FOREIGN TRADE INQUIRY SYSTEM”. Under this title, find “Standards and TARIFF information applied to imports by Mexico; click on “TARIFF”. At the bottom of the “Integrated Foreign Trade Information System (Siicex)” page, click on the website link in the “Visit the Siicex microsite at www.siicex.gob.mx, then click on the pink triagle that says “tarifa” in the right hand column. To go to the next page in the table, click the “siguiente” button at the top. Use the “IGI” column (Impuesto General Indirecto – General duty)Also see the Current Situation of Schedules of Members on the World Trade Organization website.

Various Sectoral Promotion Programmes (PROSECs)--Under PROSECs, manufacturers of certain goods may import various inputs for the production of those goods at a reduced tariff, irrespective of whether the goods produced are to be exported or are for the domestic market. The tariffs applied range from 0 to 5 per cent. The goods to be imported and the articles to be produced are grouped by sector. The benefits of the program only apply to those inputs included in the specified sector and may not be used for other purposes. Some of the sectoral programs include textiles and clothing; footwear; furniture; sports articles; hides and skins; and the automobile industry and automobile parts.

Additional Import Taxes and Fees--Mexico has an IVA or VAT (value added tax) on most sales transactions, including sales of foreign products. The VAT is 11 percent for products staying in the Mexican border region and 16 percent for products going to the interior of Mexico. The VAT is assessed on the c.i.f. value for non-NAFTA products whereas the VAT for NAFTA qualifying products is assessed on the FOB value. The VAT may be waived for imports by a manufacturing plant registered under an approved Mexican government program (e.g., maquila plant).

Silk or leather clothing items (except for shoes) pay a 5-percent luxury tax in addition to the VAT. U.S. goods entering Mexico do not have to pay this 5 percent luxury tax when their product is purchased by a business.

Samples/Temporary Imports--Samples, must not exceed $1(US) in value and must be marked as such (i.e., cut, torn, pierced, permanent colored or otherwise unusable for retail sale). Samples cannot be in commercial packaging unless the packaging has been marked, cut, torn or pierced and have the word “SAMPLE” printed on it.

Samples may be sent as temporary imports, which involve the entry of merchandise for a limited time for a specific purpose and that will be returned abroad in the same condition established under the Customs. Temporary imports should not pay tariffs or countervailing duties, unless they are introduced under a duty deferral, duty drawback, maquiladora, or IMMEX program. Mexico’s VAT does not apply to temporary imports. All other obligations regarding non-tariff regulations and restrictions, as well as customs clearance formalities of the merchandise do apply. Temporary imports are closely scrutinized by Mexican Customs.

When sending samples for a trade show, it is recommended that the U.S. company/exhibitor contact the show organizers. In most cases, the show organizers make arrangements to bring sample merchandise into Mexico via a single freight forwarder.

Mexican Customs law permits sending samples through courier services if the shipment is under $2000. However, it is very important that U.S. exporters verify with their courier provider that their products are classified as samples, to avoid the risk of facing logistics problems and possibly losing their merchandise in a Mexican Customs port.

For more detailed information, see the U.S. Commercial service report, Mexico: Temporary Imports For Trade Shows (4/2008) attached below.
Temp imports MX.pdf

Mexico accepts ATA Carnet for commercial samples, exhibitions and fairs, and professional equipment.

ATA Carnet--An ATA Carnet or "Merchandise Passport" is a document that facilitates the temporary importation of products into foreign countries by eliminating tariffs and other import taxes or charges normally required at the time of importation. For more information or to apply for an ATA Carnet, see the United States Council for International Business website.

For information on how to determine tariff rates, see the Export.gov webpage on Tariffs and Import Fees.

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Import Documentation/Procedures (Mexico)

**The NAFTA Certificate of Origin should only be filled out if the product qualifies for NAFTA preferential treatment. Products not manufactured or produced within the NAFTA region DO NOT qualify for NAFTA preferential tariff treatment.**

Tariff Treatment of Low Value Exports--In general, Mexico requires that the importer use a Mexican customs broker for all importations into Mexico. However, when low value shipment--those valued at less than $US 2000--are sent to Mexico via a courier or package service, this requirement may be waived. For U.S.-made clothing and accessories shipments of 10 items or less, courier services, using informal entry procedures in Mexico may opt to pay import duties applied at a rate of 22.92%. To qualify for this lower rate of duty, which can range up to 38.92%, the products must have marks or labels that distinguish them as originating in a NAFTA country.

Annex 18--Entries of certain textile and apparel products require that additional information be submitted to Mexican Customs Authority, reported in a Document entitled "Annex 18." The additional information required varies by tariff classification and is listed in this document (which is only available in Spanish).

Certificate of Origin (Annex III)--Mexico has special origin certification requirements for textile, apparel and footwear products identical or similar to those subject to countervailing (CV) or anti-dumping (AD) duties. Such imports must be accompanied by an Annex III certificate of origin. AD or CV duties may be applied if documentation required to prove that the goods do not originate in a country subject to such duties is not provided.

Post-importation Inspections--Mexico's customs system makes use of customs advisors to assist with the verification of merchandise selected for physical inspection or for which particular problems have been identified. Reportedly, all imports of textile, apparel and footwear products are physically inspected.

The Secretariat of Agriculture (SAGARPA) requires prior import authorization for some leather and fur products

For more information on local customs rules and regulations:
Administración General de Aduanas (El Servicio de Administración Tributaria (SAT)

)
(General Customs Administration)

Secretaria de Hacienda y Credito Publico - SHCP
Secretariet of Finance and Public Credit (Hacienda)

For information on common export documents, such as transportation documents, export compliance documents, certificates of origin, certificates for shipments of specific goods, temporary shipment documents, and other export-related documents, see the Export.gov webpage on Common Export Documents.

For more information on import procedures and documentation requirements, see the Country Commercial Guides (CCG) in the U.S. Commercial Service Market Research Library (enter your country of interest in the "country" field, and enter "Country Commercial Guide (CCG)" in the "Report Type" field. Some market research reports are available only to U.S. companies and U.S. students/researchers that are registered with Export.gov.

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Import Restrictions (Mexico)
Mexico requires a prior import permit for used clothing.

U.S. Export Restrictions:

The Office of Foreign Assets Control (OFAC) in the U.S. Department of the Treasury administers and enforces economic and trade sanctions against targeted foreign countries, terrorists, and international narcotics traffickers and their agents in accordance with U.S. foreign policy and national security goals. The OFAC website includes summaries of sanctions programs for various countries and the “Specially Designated Nationals and Blocked Persons” (SDNs) list of entities and individuals with whom U.S. persons may not conduct business and whose property must be blocked if under the control of a U.S. person.

The Bureau of Industry and Security (BIS) in the U.S. Department of Commerce is responsible for implementing and enforcing the Export Administration Regulations (EAR), which regulate the export and re-export of most commercial items. BIS maintains the Denied Persons List, which consists of individuals, and companies that have been denied export and re-export privileges by BIS, and the Entity List, which consists of foreign end users who pose an unacceptable risk of diverting U.S. exports and the technology they contain to alternate destinations for the development of weapons of mass destruction

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Standards - Mexico
The Direccion General de Normas - DGN (Mexican Bureau of Standards) manages and coordinates the standardization activities in Mexico.

There are three types of standards in Mexico:
  • NOMs – official standards – technical regulations, such as labeling requirements, issued by government agencies and ministries. NOMs are mandatory and are intended to establish specifications for goods, services or production processes in order to guarantee the safety of persons, as well as protect natural resources and the environment.
  • NMX – “voluntary” standards – voluntary standards are issued by recognized national standard making bodies. NMXs are intended to guide producers and consumers and promote quality. Compliance is mandatory only when a claim is made that a product meets the NMX, when a NOM specifies compliance, and whenever applicable in government procurement. Organizations that develop NMXs for textile products includes INNTEX - Instituto Nacional De Normalización, A.C. (Mexican Institute of Textile Standardization)
  • NRs -- reference standards -- NRs are drawn up by decentralized bodies of the Federal Public Administration in order to establish specifications for goods and services that are the subject of government procurement, when there is no NMX or any international standard or when these cannot be applied.
All domestic and imported products must comply with the corresponding technical regulations. For domestic products, compliance with the NOMs is verified both at the production and distribution sites; for imported products, verification usually takes place at the border. Some imports are exempt from compliance with NOMs, for example, samples and goods not intended for sale and those coming under special customs regimes (such as temporary import and bonded warehouses).

Some NOMs and NMXs relevant to textile, apparel, footwear and leather products follow:
    • NOM-004-SCFI-2006--Commercial Information - Labelling of Textile Products, Articles of Apparel, Clothing Accessories and Household Linen
    • NOM-004-SCFI-1993--Textiles, Clothing and Accessories Labelling Decree
    • NOM-003-SCFI-1993--Domestic Electrical Appliances (includes HS 6301.10.01 - electrical blankets)
    • NOM-020-SCFI-1993--Leather and Artificial Leather Labelling Decree
    • NMX-A-099-1995-INNTEX--Fiber content
    • NMX-A-240-INNTEX-2004--Care instructions
    • NOM-113-STPS-2009, Safety - Personal protection equipment - Protective shoes - Classification, specifications, and test methods.
    • NOM-050-SCFI-1994- General provisions for all products
The full texts of draft and enacted NOMs and some NMXs are available in the DGN library or on DGN’s webpage. To search for draft and enacted technical regulations and standards, see the electronic NOM library. Draft texts of some NMX standards are available for free download. Most NMXs, however, are copyrighted and therefore only available for a fee directly from the standards development body that issued the draft standard.

Under the NAFTA, Mexico is required to recognize conformity assessment bodies (i.e., certification bodies or testing laboratories) in the United States and Canada on terms no less favorable than those applied to conformity assessment bodies in Mexico.

Local standards organization and other resources:
SE-Secretaria de Economía (Ministry of Economy)
Direccion General de Normas - DGN (General Bureau of Standards)

Sociedad Mexicana de Normalización y Certificación, S.C. - NORMEX
(Mexican Standards & Certification Society)

Instituto Nacional de Normalización Textil, A.C. INNTEX
(National Institute of Textile Standards)

The National Center for Standards and Certification Information (NCSCI) at the National Institute of Standards and Technology (NIST) in the U.S. Department of Commerce provides information on U.S. and foreign standards, technical regulations, and conformity assessment procedures for non-agricultural products. NCSCI staff responds to requests for information by identifying relevant standards and regulations, and by referral to the appropriate standards-developers or private-sector organizations. Under copyright restrictions, NCSCI cannot provide copies of standards, but NCSCI does provide sources for accessing standards.

U.S. companies can register for the Notify U.S. service to learn about and comment on proposed changes to foreign standards, technical regulations, and conformity assessment procedures that may affect U.S. access to global markets.

Additional resources:

Examples of voluntary formaldehyde labeling programs

American Apparel and Footwear Association's Restricted Substances List

American National Standards Institute (ANSI)

International Organization for Standardization (ISO)


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Labeling - Mexico
Mexico’s labeling requirements are contained in numerous mandatory standards (NOMs) and voluntary standards (NMXs), which are listed below. On December 23, 2011, the Mexican government published amended labeling requirements for textile and apparel products in the Diario Oficial. This notice, which became effective on February 21, 2012, contains modifications to NOM-004-SCFI-2006. In general, the regulations apply to apparel, apparel accessories, textile products and home textiles, having a textile content greater than 50% of the product’s total weight.

The Diario Oficial notice outlining the amended labeling requirements (in Spanish) is attached below and an unofficial summary follows. Please be sure to refer to an official source or check with your importer in Mexico for the specific labeling requirements.
MEX84_add_2(spanish).pdf

In general, apparel and apparel accessories must bear a permanent, legible label on the collar, waist or another visible location with the following information in Spanish:
• Commercial brand name.
• Fiber content, in accordance with Mexican Norm NMX-A-099-2007-INNTEX.
• Size.
• Care instructions, in accordance with Mexican Norm NMX-A-240-2009-INNTEX (also addresses the use of care labeling symbols).
• Country of origin.
• Manufacturer’s or importer’s name and address. This information must be included on the permanent label, a temporary label or the product’s packaging.

For hosiery and socks, headbands and wristbands, the information above may be included in a permanent or temporary label on the product itself or on the product’s packaging.

Labels for home textiles must also include the information listed above, except that the product's dimensions must be included in lieu of the size.

Textile and apparel samples are not required to be labeled, but must conform to customs requirements for samples.

For handbags, suitcases, purses, wallets, boxes, backpacks, umbrellas, seat covers, articles used for covering household electrical and other goods, furniture and bathroom furniture covers, cushions, cleaning supplies, painting canvas, baby diapers, textile belts, and other miscellaneous items, the label should include the following information:

• Fiber content, in accordance with Mexican Norm NMX-A-099-2007-INNTEX.
• Country of origin.
• Manufacturer’s or importer’s name and address. This information must be included on the permanent label, a temporary label or the product’s packaging.

Textile-related labeling NOMs and NMXs include:
• NOM-015-SCFI-1998 for toys, published on February 15, 1999 in the Diario Oficial.
• NOM-020-SCFI-1997 for leather and synthetic leather materials, published on April 27, 1998 in the Diario Oficial.
• NOM-050-SCFI-1994 general provisions for all products
• NOM-008-SCFI-2002: General System of Measurement Units, published in the Official Bulletin of the Federation on 27 November 2002.
• NMX-A-099-INNTEX 2007: Terminology and classification of textile fibers and filaments.
• NMX-A-240-INNTEX-2009: Textile industry-Clothing-Symbols in the care

When the products is sold in closed packages that do not allow the contents to be seen, the package shall also indicate in addition to the required information described above, a description of the product and the quantity contained.

Quantities for all goods must be provided in metric units and a comma must be used in place of the decimal point. Imported products using a period as a decimal point may be rejected by Mexican Customs officials.

Exporters can obtain an advanced ruling on their labels for a fee by obtaining a constancia from an authorized verification unit (VU), which will verify the conformity of imported products to the appropriate NOM. A constancia is a document certifying that the label in question complies with the relevant NOM. The principle is that when the document of conformity has been issued by an accredited VU, the importer should not encounter any problem, either during the customs clearance, nor when the product is put on the market. It has been reported that some VUs have included a clause of non-responsibility in their contracts that say they will not be responsible for any lack of compliance found in the retail phase on the labels they have checked. However, Mexican authorities have indicated that if a VU has checked the compliance of the label, it will be responsible if the same label is found not in conformity with the NOMs. Verification units are private companies and the importer negotiates the prices on the basis of the number of labels to be verified.

All products intended for retail sale in Mexico must bear a label in Spanish prior to their importation to Mexico

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Intellectual Property Rights - Mexico
The National Institute of Author Rights (Instituto Nacional del Derecho de Autor - INDAUTOR) administers Mexico’s copyright register and also provides legal advice and mediation services to copyright owners who believe their rights have been infringed. The Mexican Institute of Industrial Property (Instituto Mexicano de la Propiedad Industrial - IMPI) administers Mexico’s trademark and patent registries and is responsible for handling administrative cases of IPR infringement.

See the Mexico IPR Toolkit on the STOPFAKES.gov website.

For information on protecting your trademarks, patents and copyrights:

Export.gov --Protecting Intellectual Property Rights (IPR) Abroad

StopFakes.gov


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Market Information - Mexico

Textile and Apparel Industries--The textile and apparel production is located mainly in the central and northeastern part of the country. The states where 80% of the textile and garment production are concentrated include Distrito Federal (DF), Estado De México, Hidalgo, Jalisco, Puebla, San Luis Potosí, and Tlaxcala. Other states that are emerging as important textile and garment production centers are Guanajuato, Michoacán, Morelos, Tamaulipas, and Yucatán.

Maquila program--Prior to the inception of NAFTA, Mexico initiated its maquila program to encourage the development of export manufacturing industries by waiving import duties on capital goods and material inputs used in the manufacture of products for export. Starting in January 2001, Mexico agreed that it would no longer waive import duties on inputs from non-NAFTA countries that are used by the maquiladora industry to produce products for sale within the NAFTA free trade area. Thus, when a maquila company sells the end product within NAFTA (i.e., exports it to the U.S. or Canada or makes a domestic sale in Mexico), it will have to pay the government of Mexico duties on all non-NAFTA inputs within 60 days. It will be able to subtract from its payment any duties paid to the U.S. or Canada on the exported goods.

Click here for background information on the maquiladora industry.

Trans-Pacific Strategic Economic Partnership Agreement (TPP)--On November 14, 2009, President Obama announced that the United States would engage in Trans-Pacific Strategic Economic Partnership Agreement negotiations, which currently includes the United States, Australia, Brunei, Chile, Malaysia, New Zealand, Peru, Singapore, Vietnam, Canada, Mexico and Japan. For further information about TPP, see the Trans-Pacific Partnership page on the Office of the U.S. Trade Representative website.

Government Procurement-- See Global Procurement Opportunities for U.S. exporters.

The COMPRANET system provides public information concerning federal government demand for goods, services, leasing and public works. Mexico has no central procurement office and the Federal entities, companies with a majority government shareholding and state entities have autonomy to plan and purchase. The Secretaría de la Función Pública (Ministry of Public Administration), preceded by the Secretaría de la Contraloría y Desarrollo Administrativo–SEDOCAM (Ministry of the Comptroller General and Administrative Development), is responsible for determining and promoting the necessary measures to ensure the impartiality and transparency of procedures for government procurement of goods and services. Notices to participate in public tenders are published in the Official Journal of the Federation.

U.S. companies may contact the U.S. Commercial Service for information and personalized counseling at every step of the exporting process. Find a U.S. Export Assistance Centers near you or contact an international office.

Other sources for market information and data:

The U.S. Commercial Service Market Research Library contains more than 100,000 industry and country-specific market reports, authored by specialists working in overseas posts. Some market research reports are available only to U.S. companies and U.S. students/researchers that are registered with Export.gov. Available reports are listed below.

  • Mexico: Overview of the Decorative Textile Market (02/26/2010)
  • Apparel Industry (06/2009)
  • Ecological Fashion is a Growing Business Opportunity (09/26/2008)
  • The Textile and Garment Sectors in Mexico and the U.S. (03/2008)
  • Mexico Footwear (07/11/2007)

OTEXA Export Market Report (U.S. export data for textiles, apparel, footwear and travel goods)

Export.gov Trade Data & Analysis webpage

U.S. Department of Agriculture, Foreign Agricultural Service

U.S. Department of State - U.S. Embassies, Consulates, and Diplomatic Missions and
U.S. Department of State Country Background Notes

U.S. Office of the Trade Representative

Local Industry and Trade Associations

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Office of Textiles and Apparel (OTEXA)
U.S. Department of Commerce
Washington, DC 20230
Phone: (202) 482-5078  |  Fax: (202) 482-2331
OTEXA@trade.gov