墨西哥稅務(wù)和法規(guī)注意事項

下文提供了關(guān)稅與稅率、非居民進口商要求、禁售商品以及有關(guān)在墨西哥銷售商品的法規(guī)的概覽。

注意： 此頁面不構(gòu)成海關(guān)或法律建議。我們建議您在在墨西哥銷售商品前咨詢報關(guān)行或法律顧問。

墨西哥稅務(wù)和法規(guī)

墨西哥稅務(wù)和法規(guī)因銷售給墨西哥買家的商品的海關(guān)登記進口商 (IOR) 而異：

1. 賣家自配送商品： 如果您從墨西哥境外向買家配送商品，您將被列為海關(guān)登記進口商。這意味著您必須支付目的國關(guān)稅、稅費和清關(guān)費用，然后才能在 Amazon.com.mx 上向買家銷售商品。

2. 亞馬遜物流 (FBA)： 如果您進口庫存以儲存在墨西哥的亞馬遜運營中心，則您是海關(guān)登記進口商，必須先支付目的國關(guān)稅、稅費和清關(guān)費用，然后，當您的商品在 Amazon.com.mx 上銷售給買家時，才能儲存在墨西哥運營中心。請注意，亞馬遜及其運營中心不會充當貨件的海關(guān)登記進口商。在配送到墨西哥的亞馬遜物流貨件上將亞馬遜列為海關(guān)登記進口商，或者沒有指定海關(guān)登記進口商，可能會導(dǎo)致您失去銷售權(quán)限。此外，不符合規(guī)定的貨件可能被拒收或退貨，相關(guān)費用由發(fā)貨人承擔(dān)。

3. 亞馬遜物流遠程配送： 如果您通過亞馬遜物流遠程配送在墨西哥銷售商品，買家將成為海關(guān)登記進口商。亞馬遜將向買家并代其支付目的國關(guān)稅、稅費和清關(guān)費用。

國際貨件標準

“Normas Oficiales Mexicanas”和“Normas Mexicanas”： 由于應(yīng)用技術(shù)法規(guī)或標準而產(chǎn)生了貿(mào)易技術(shù)壁壘。通常，技術(shù)規(guī)定是強制性的，并由政府制定、監(jiān)督和執(zhí)行。另一方面，標準是自愿性的，并在相關(guān)各方同意采用標準后才在特定市場生效。墨西哥同時面臨這兩種類型的技術(shù)壁壘： “Normas Oficiales Mexicanas”(NOM) 是技術(shù)法規(guī)?！癗ormas Mexicanas”(NMX) 是自愿性標準，作為參考使用。在許多國家/地區(qū)，技術(shù)規(guī)定和標準是互補的。但是，在墨西哥是以技術(shù)規(guī)定為根本。

合規(guī)性： 在墨西哥銷售商品的外國公司的商品必須符合墨西哥的商品技術(shù)規(guī)定。商品安全 NOM 要求墨西哥進口商向墨西哥海關(guān)提交 NOM 證書及所有其他進口文件。此證書證明商品經(jīng)過驗證，符合適用的 NOM 規(guī)定。需要遵守 NOM 的商品只有在經(jīng)驗證符合 NOM 后才能進口到墨西哥。可能需要進口商品的樣本，以在經(jīng)過批準的實驗室進行檢測。

有關(guān)更多信息，請訪問墨西哥政府的經(jīng)濟頁面并搜索“normatividad empresarial”或“normas”。

MX NOM 標志是墨西哥的商品安全標志之一，大部分電子商品都要求有此標志。它證明商品符合 NOM 中的安全標準。為了起到認證的目的，MX NOM 標志必須出現(xiàn)在商品上，除非法律明文規(guī)定該標志應(yīng)位于包裝上的其他位置。強烈建議發(fā)貨人確保其商品符合 NOM。

關(guān)于貼標的技術(shù)標準包括：

• 消費品通用貼標 (NOM-050-SCFI-1994)

• 食品和非酒類飲料貼標 (NOM-051-SCFI-1994)

• 酒類飲料貼標 (NOM-142-SSA1-1995)

• 紡織品、衣服和飾品貼標 (NOM-004-SCFI-1994)

• 皮革或類似外觀的人造材料、鞋類以及用這些材料制成的商品的貼標 (NOM-020-SCFI-1997)

• 電氣和電子產(chǎn)品以及家用電器的貼標 (NOM-024-SCFI-1998)

• 油漆、清漆和類似商品的標簽 (NOM-003-SSA1-1993)

有關(guān)更多信息，請咨詢您的報關(guān)行或法律顧問。您也可以訪問 Normas Oficiales Mexicanas 或 Servicio de Administracion Tributaria (SAT)。

可從 Mexlaws.com 和其他第三方來源免費獲取常見 NOM 的英語翻譯。

禁售商品

根據(jù)墨西哥法律規(guī)定，禁止進口或出口某些魚類、種子、蔬菜產(chǎn)品、化學(xué)品、蛇皮和考古或歷史手工制品。我們建議您在配送任何庫存商品前聯(lián)系您的報關(guān)行或法律顧問，了解可能存在的任何限制。

版權(quán)/商標權(quán)

海關(guān)可以阻止仿冒商標和盜用版權(quán)的商品進入流通。懷疑進口非法商品的權(quán)利所有者可以向相應(yīng)的墨西哥政府部門提出申請，要求采取措施。

賣家需要確保以下事項：

1. 賣家是商標權(quán)的所有者。

2. 賣家經(jīng)過授權(quán)可以使用和經(jīng)銷該品牌。

3. 商品沒有實體品牌信息。

4. 商品有實體品牌，但是沒有在墨西哥工業(yè)產(chǎn)權(quán)研究所 (IMPI) 注冊。

以海關(guān)登記進口商身份銷售商品

如果您將庫存進口到墨西哥，則必須支付目的國關(guān)稅、稅費和清關(guān)費用，然后才能在 Amazon.com.mx 上將商品銷售給買家或儲存在墨西哥的亞馬遜運營中心。

進口商注冊

賣家接下來的步驟通常取決于他們是否是墨西哥的稅務(wù)居民。

居民

賣家作為他們自己的貨件的海關(guān)登記進口商必須有一個稅號（墨西哥納稅登記號或“RFC”），并且必須通常為繳納所得稅的墨西哥居民。居民進口商必須在財政和公共信貸秘書處 (Hacienda) 的進口商注冊處 (Padrón de Importadores) 注冊和記錄。某些商品可能需要額外的注冊才能進口。賣家應(yīng)當咨詢墨西哥的報關(guān)行和/或法律顧問，確定合適其業(yè)務(wù)的解決方案。

對于美國和其他司法管轄區(qū)的賣家，也可在美國找到其他司法管轄區(qū)的指南。美國商務(wù)部的墨西哥營商環(huán)境頁面。

非居民

大部分非居民在進口商品到墨西哥時有三個選項：(i) 將最終買家列為海關(guān)登記進口商（如果合適），(ii) 雇用經(jīng)授權(quán)可以進口商品到墨西哥的第三方機構(gòu)，或 (iii) 在稅務(wù)部門前成立和注冊一家墨西哥當?shù)貙嶓w作為進口商。無論是哪種情況，作為進口商的一方都必須有一個 RFC。因為每種情況不一樣，賣家應(yīng)當咨詢報關(guān)行和/或法律顧問，確定最合適其業(yè)務(wù)的解決方案。

正如上文所提到的那樣，亞馬遜及其運營中心不會充當任何亞馬遜物流庫存貨件的海關(guān)登記進口商。

清關(guān)

必須提供“pedimento de importación”（進口報關(guān)文件）才能完成清關(guān)。通常由承運人或報關(guān)行代表進口商提供這些文件。進口報關(guān)通常包括稅費和政府收費的相關(guān)信息，例如預(yù)審費用、海關(guān)手續(xù)費、反補貼稅、增值稅和進口或出口關(guān)稅。

提交進口報關(guān)時需要以下文件：

商業(yè)發(fā)票： 發(fā)票證明銷售是從出口國到進口國。因此，發(fā)票對于確定商品的成交價格至關(guān)重要。墨西哥海關(guān)明確規(guī)定報關(guān)時必須包含發(fā)票。國外賣家或發(fā)貨人必須認真準備發(fā)票。

要求的信息可能有所不同，但是可能包括：

• 發(fā)票開具地點

• 發(fā)票開具日期

• 發(fā)票號碼

• 賣家名稱

• 賣家的完整郵寄地址

• 進口商名稱

• 進口商的完整郵寄地址（非郵政信箱）

• 商品的詳細描述（包括等級或質(zhì)量；避免使用代碼）

• 重量和尺寸

• 單價

• 發(fā)票總額（以及此類金額的貨幣）

• 原產(chǎn)國/原產(chǎn)地

• 商業(yè)術(shù)語（如 CIF - 到岸價格或 FOB - 離岸價格）

• 賣家的納稅識別號

• 每件商品或包裹的識別號，如序列號、零件號和款式編號

我們建議您聯(lián)系您的報關(guān)行或法律顧問，了解您的商品應(yīng)當包含哪些信息。

根據(jù)墨西哥的法律和法規(guī)，可以接受西班牙語、英語和法語的發(fā)票。其他語言的發(fā)票必須在原發(fā)票或隨附信件中翻譯成西班牙語。

運輸單據(jù)： 由運輸公司背書的提貨單同樣要附在海關(guān)報關(guān)文件中。這些單據(jù)一般用于證明商品進入關(guān)稅區(qū)的日期。

證書、許可證和許可： 如果您的任何一件商品受到進口管制，則文件中必須包含相應(yīng)的證書、許可證和許可。

根據(jù)情況，可能需要某些其他文件。這些文件可能包括：原產(chǎn)地證明（例如，適用優(yōu)惠關(guān)稅或反補貼稅的情況）；證明其他適用關(guān)稅（對于被低估價值的商品）的支付擔(dān)保的文件；安全/標準合規(guī)性（如適用）的非關(guān)稅規(guī)定和證書；以及序列號、零件號、品牌、款式編號或其他在識別商品時可能需要的信息。有關(guān)更多信息，請咨詢您的報關(guān)行或法律顧問。

所有進入墨西哥的貨件都應(yīng)當有一個追蹤編碼。

關(guān)稅和稅費

進口到墨西哥的商品必須標示有適當?shù)?8 位墨西哥關(guān)稅分類編號。這將決定關(guān)稅的稅率并建立任何適用的非關(guān)稅壁壘。

有關(guān)墨西哥關(guān)稅表的信息，請訪問 Sistema Integral de Información de Comercio Exterior 網(wǎng)站（僅提供西班牙語版本）或咨詢您的報關(guān)行、承運人或法律顧問。

可能適用的其他稅費和附加費包括：

• (IVA)： 海關(guān)對進口到墨西哥的貨物征收增值稅；

• 特殊稅 (IEPS)： 適用于某些進口商品（如酒類飲料），稅率的浮動范圍可能為 25% 到 160%；

• 海關(guān)手續(xù)費 (DTA)；以及

• 預(yù)審費 (prevalidación)： 由墨西哥海關(guān)征收的費用（有時由海關(guān)雇用的私人公司征收），與進口報關(guān)中信息的驗證相關(guān)，預(yù)審之后報關(guān)文件才會提交給海關(guān)。

在結(jié)帳時給買家的報價應(yīng)當包含所有稅費和關(guān)稅。買家沒有義務(wù)在訂單配送或清關(guān)時支付任何其他關(guān)稅和稅費。

亞馬遜物流遠程配送（買家作為 IOR）

如果您通過亞馬遜物流遠程配送在墨西哥銷售商品，則無需支付任何進口關(guān)稅，因為買家是海關(guān)登記進口商。亞馬遜將配送您的商品并向買家收款，并代表買家支付目的國關(guān)稅、稅費和清關(guān)費用。

商品售出后，亞馬遜會向您提供商城費用的發(fā)票。亞馬遜提供的這項服務(wù)將包含 16% 的。

Mexico tax and regulatory considerations

Below is an overview of tariff and duty rates, nonresident importer requirements, prohibited products, and certain other applicable regulations for selling in Mexico.

Note: This page is not intended to provide customs or legal advice. We recommend that you consult with a customs broker or legal adviser before selling in Mexico.

Mexico taxes and regulations differ depending on the importer of record (IOR) for the products sold to Mexican customers:

1. Self-fulfilled products: If you ship your products to customers from outside Mexico, you will be listed as the IOR. This means you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx.

2. Fulfillment by Amazon (FBA): If you import inventory to be stored in an Amazon fulfillment center in Mexico, you are the IOR and must pay destination duties, taxes, and customs-clearance fees before your product can be stored in a Mexico fulfillment center when your products are sold to customers on Amazon.com.mx. Note that Amazon and its fulfillment centers will not serve as the IOR for any FBA shipment. Listing Amazon as the IOR on FBA shipments to Mexico or failing to specify an IOR may result in loss of selling privileges. In addition, noncompliant shipments may be refused and returned at the shipper’s expense.

3. Remote Fulfillment with FBA: If you sell products in Mexico through Remote Fulfillment with , the customer becomes the IOR. Amazon will collect from the customer and pay the destination duties, taxes, and customs-clearance fees on their behalf.

International shipment standards

"Normas Oficiales Mexicanas" and "Normas Mexicanas": Technical barriers to trade arise from the application of technical regulations or standards. Generally, technical regulations are mandatory, and governments establish, monitor, and enforce them. Standards, on the other hand, are voluntary and take effect in a given market because the parties concerned agree to use them. Mexico has both of these types of technical barriers: "Normas Oficiales Mexicanas" (NOM) are technical regulations. "Normas Mexicanas" (NMX) are voluntary standards, intended for use as references. In many countries, technical regulations and standards are complementary. In Mexico, however, technical regulations are fundamental.

Compliance: Foreign companies must meet Mexican product technical regulations as a condition for selling products in Mexico. Product-safety NOMs require Mexican importers to present a NOM certification to Mexican customs along with all other import documents. This certificate attests that the product has been verified and found to have complied with the applicable NOM. A product that is subject to a NOM cannot be imported into Mexico unless it has been certified as complying with the NOM. Samples of goods may be imported in order to be tested by approved laboratories.

For more information, visit the Mexican government’s economy page and search "normatividad empresarial" or "normas."

The MX NOM Mark, a product-safety mark for Mexico, is a requirement for the majority of electronic items. It certifies that the product meets the safety requirements contained in the NOMs. For certification purposes, the MX NOM Mark must appear on the product unless an alternate location on packaging is specified in writing as permitted by law. It is strongly recommended that the shippers ensure their products are NOM-compliant.

Technical standards for labeling include the following:

• General labeling of consumer goods (NOM-050-SCFI-1994)

• Labeling of food and non-alcoholic beverages (NOM-051-SCFI-1994)

• Labeling of alcoholic beverages (NOM-142-SSA1-1995)

• Labeling of textiles, clothing, and accessories (NOM-004-SCFI-1994)

• Labeling of leather and artificial materials with such appearance, footwear, and products made of these materials (NOM-020-SCFI-1997)

• Labeling of electrical and electronic products, as well as household appliances (NOM-024-SCFI-1998)

• Labeling of paints, varnishes, and similar goods (NOM-003-SSA1-1993)

For more information, check with your customs broker or legal adviser. You can also visit Normas Oficiales Mexicanas or Servicio de Administracion Tributaria (SAT).

English-language translations of common NOMs are available for a fee from Mexlaws.com and other third-party sources.

Prohibited products

The import or export of certain fish, seeds, vegetable products, chemicals, reptile skins, and archaeological or historical artifacts is prohibited under Mexican law. We suggest that you contact your customs broker or legal adviser before shipping any inventory to understand any restrictions that may apply.

Copyright/trademark enforcement

The customs administration can suspend release of counterfeit trademarked and pirated copyright goods into circulation. A rights-holder suspecting import of illegal goods can apply with appropriate Mexican authorities to take action.

Sellers will need to ensure the following:

1. The seller is the holder of the trademark rights.

2. The seller is authorized to use and distribute the brand.

3. Goods have no physical branding information.

4. Goods have a physical branding but are not registered with the Industrial Property Mexican Institute (IMPI).

Selling products as the IOR

If you import your inventory into Mexico, you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx or stored in a fulfillment center in Mexico.

Importer registration

Sellers' next steps generally depend on whether or not they're residents of Mexico for tax purposes.

Residents

Sellers acting as importer of record on their own shipments must have a tax number (Registro Federal de Contribuyentes or "RFC") and must generally be residents of Mexico for income-tax purposes. Resident importers must be registered and listed on the Importers' Registry (Padrón de Importadores) of the Secretariat of Finance and Public Credit (Hacienda). Certain products may require additional registrations for import. Sellers should consult a customs broker, legal adviser, or both in Mexico to identify the appropriate solution for their business.

Additional guidance that may be helpful for sellers in the U.S. and other jurisdictions can be found on the U.S. Department of Commerce’s Doing business in Mexico page.

Nonresidents

Most nonresidents have three options for importing goods into Mexico: (i) listing the end customer (where appropriate) as the importer of record, (ii) engaging a third party authorized to import into Mexico, or (iii) incorporating and registering before tax authorities a local Mexican entity to act as the importer. In each case, the party acting as the importer must have an RFC. Because each situation is different, sellers should consult with a customs broker, legal adviser, or both to identify a solution most appropriate to their business.

As noted above, Amazon and its fulfillment centers will not serve as the importer of record for any shipment of FBA inventory.

Customs clearance

A "pedimento de importación" (import declaration) must be filed to obtain customs clearance. A carrier or customs broker often files this on the importer's behalf. The pedimento generally includes information on taxes and governmental fees, such as prescreening fees, customs processing fees, countervailing duties, value-added tax, and import or export duties.

The following documents are required for filing the pedimento:

Commercial invoice: The invoice documents the sale for export to the country of importation. Thus, the invoice is essential to determine the transaction value of the goods. Mexican customs regulations are detailed concerning the information that the invoice must contain. Foreign sellers or shippers must exercise care in preparing invoices.

Required information varies but may include:

• Place where the invoice was issued

• Date on which the invoice was issued

• Invoice number

• Seller's name

• Seller's full mailing address

• Importer's name

• Importer's full mailing address (no P.O. box)

• Detailed description of the goods (including grade or quality; avoid using codes)

• Quantities in weights and measures

• Unit prices

• Total value of the invoice (and currency of such amount)

• Country of origin

• Commercial terms (e.g., CIF or FOB)

• Seller's tax-identification number

• Identification numbers—such as serial, part, and model numbers—of each good or package

We suggest you contact your customs broker or legal adviser to understand what information should be included for your products.

The invoice is accepted in Spanish, English, and French, in accordance with Mexican law and regulations. Invoices in any other language must be translated into Spanish within the same invoice or in a letter attached to it.

Transportation documents: The bill of lading, endorsed by the transport company, is also attached to the customs declaration. These documents normally prove the date on which the goods entered the customs territory.

Certificates, licenses and permits: If any of the goods are subject to import controls, the appropriate certificates, licenses and permits must be included with the documentation.

Depending on the circumstances, certain additional documents may be required. These can include: proof of origin (for example, if preferential duties or countervailing duties apply); document(s) demonstrating guarantee of payment of additional applicable duties (for undervalued goods); nontariff regulations and certificates of safety/standards compliance (if applicable); and serial numbers, part numbers, brand, model numbers, or other information that may be needed to identify the goods. For more information, check with your customs broker or legal adviser.

All shipments entering Mexico should have a tracking number.

Duties and taxes

Merchandise imported into Mexico must be identified with the proper, eight-digit Mexican tariff classification number. This will determine the duty rate and establish any applicable nontariff barriers.

For information on Mexico's tariff schedule see the Sistema Integral de Información de Comercio Exterior website (Spanish language only) or consult with your customs broker, carrier, or legal adviser.

Additional taxes and surcharges may apply, including:

• Value-added tax (IVA): Customs authorities collect a value-added tax (VAT) upon entry of the goods into Mexico;

• Special tax (IEPS): Applies to imports of certain products (e.g., alcoholic beverages) and can range from 25% to 160%;

• Customs processing fee (DTA); and

• Prescreening fee (prevalidación): Fee charged by Mexican customs (or sometimes by private companies that customs engages) in connection with validation of the information in pedimentos before submission to customs.

The price quoted to the customer at checkout should include all taxes and duties. The customer should not be obligated to pay any additional duties or taxes at the time of the delivery of the order or at customs clearance.

Remote Fulfillment with FBA (customer as IOR)

If you sell products in Mexico through Remote Fulfillment with FBA, you aren’t required to pay any import duties, because the customer is the IOR. Amazon will fulfill your products and collect from the customer, paying the destination duties, taxes, and customs-clearance fees on the customer’s behalf.

Liquids, gels, powders, capsules, pills, or any other product whose nature, composition, or essence is not verifiable by sight cannot be imported through the Remote Fulfillment.

Amazon will give you an invoice for the marketplace fee once your product is sold. It will include the 16% VAT for this Amazon-provided service.

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