亚马逊官方解读墨西哥税务和法规
Mexico tax and regulatory considerationsBelow 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: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.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.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 productsThe 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 enforcementThe 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:The seller is the holder of the trademark rights.The seller is authorized to use and distribute the brand.Goods have no physical branding information.Goods have a physical branding but are not registered with the Industrial Property Mexican Institute (IMPI).Selling products as the IORIf 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 registrationSellers' next steps generally depend on whether or not they're residents of Mexico for tax purposes.ResidentsSellers 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 Fin。
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