December 12, 2020

Mexico has passed a new LIGIE (Law of general import and export taxes), that will come into force on December 28, 2020, which modifies Mexico's tariff schedule. The changes are in line with the World Customs Organization and the harmonized international system. 

USDEC is providing these codes ahead of the implementation of the new tariff schedule for exporters that may be listing the full 8-digit tariff code on their USMCA certificates of origin and need to update these documents. Please note, the USMCA certificate of origin only requires companies to list the HS code to the 6-digit level (see USMCA Certificate of Origin section in Volume 2 of the Export Guide). The only 6-digit code that is changing is the one for ready to drink beverages, which is going to change from HS 2202.90 to 2202.99. All the other codes are changing at the 8-digit level. 

USDEC will update Mexico Volume 1 of the Export Guide with the new tariff codes once the new schedule enters into force. The new tariff schedule contains changes to tariff codes and descriptions for HS 0401 (fluid milk and cream), butter (0405.10), processed cheese (0406.30), other cheese (0406.90), infant formula (1901.10), beverages (2202.99), caseinates (3501.90), and peptones and protein isolates (3504). All other codes and descriptions remain the same. You can find a table detailing all the tariff code changes, as well as their English descriptions, here.

Please note that only Mexico's tariff codes and descriptions are changing. As such, all U.S.-origin goods remain duty-free under the USMCA. 

If you have any questions regarding Mexico's changing HS codes, please contact Bryan Jacoby at bjacoby@usdec.org.