Mexico Customs Law (Ley Aduanera) 1995

HEADLINE: Mexico lacked robust customs controls amid rising import volumes post-NAFTA.

Key Obligations

["Pedimento mandatory for all imports", "Payment of general import tax (IGI) and VAT", "Compliance with Mexican tariff schedule (TIGIE)"]

Penalty Ranges

Fines up to MXN 1.5 million; imprisonment up to 9 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Servicio de Administración Tributaria (SAT) — Customs