11 The truck proceeds across the border to the entrance booth of Mexican

11 the truck proceeds across the border to the

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11. The truck proceeds across the border to the entrance booth of Mexican Customs import lot.
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Process con’t 12. The broker presents the entry to the Customs official at the booth. 13. The bar coded entry is scanned by the Customs officer and the computer either prints “green light” on the entry (clear) or “red light” (inspection). 14. If inspection is required the entire shipment is checked to see if it matches the declaration. Once it passes the check a second check is performed by contracted inspectors that do not work for the Mexican Govt.
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Process con’t 15. After the shipment is released the truck travels to the yard of the Mexican carrier that will provide the inland freight service to the ultimate destination.
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Details Mexican Customs uses the same Harmonized Classification System utilized by WCO Countries. Unlike US and Canada whose numbers are 10 digits, Mexico HS #’s use only 8 digits. Like WCO countries Mexico also uses Transaction value as the basis of valuing imported goods.
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Amounts to Pay Mexican imports are subject to: 1. Duties ranging from 0% to 20% 2. Sales tax (VAT similar to GST) Impuesto al Valor Agregado: 16% 3. DTA “Derecho de Tramite Aduanero” a Customs user fee of 0.8% of the CIF value 4. DTA for nafta goods is free
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Calculation 2 Computers @ 500.00 pesos , 20% duty rate. Duty: (500.00 x 2) x 20% = 200.00 DTA:(500.00 x 2) x 0.8% = 8.00 Imported Value: 1,208.00 IVA: (16% of 1208.00) = 193.28 Total To Pay: 200.00 + 8.00 + 193.28 = 401.28
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