Special rates and customs unions: Under the trade agreements with the countries of the Union for Latin American Integration (Unión Latinoamericana de Integración) (ULAC), Mexico offers certain tax exemptions on imports from these countries. With the entry into force of the North American Free Trade Agreement (NAFTA), the flow of goods between Mexico, the United States and Canada will be liberalized.
2. http://www.aduanas.sat.gob.mx/墨西哥海关网可以查到相关货物的税率.
3. According to the Customs Law, which has been in force since 1982, all natural and legal persons importing goods into Mexican territory or exporting goods to foreign countries must pay a foreign trade tax. The Customs Act also establishes the taxes that must be paid on all types of foreign trade operations, "irrespective of their place of origin or destination".
Classification of goods: Since July 1988, the Mexican system of classification of imported goods has been changed to the Harmonized System of Classification and Coding of Goods (HS), in order to harmonize it with the methodology used by most countries.
Commodity valuation: The valuation of merchandise for the purpose of determining the amount of duty to be paid is usually based on the invoice price of the merchandise. However, if there is a financial or merchandise relationship between the foreign supplier and the Mexican importer, other valuation methods may be utilized. In general, when there is a financial, commercial or other type of relationship between a foreign supplier and a Mexican importer, it can be assumed that there are no conditions of free competition between them. In this case, the importer must fill in the "Determination of Normal Value" (the Determination of Normal Value), describing its relationship with the foreign supplier, and at the same time determine a normal value after several adjustments to exclude factors of non-free competition. In other words, such imports are valued by adding to the selling price the value of concessions or discounts obtained in the transaction of goods under conditions of non-free competition. Duties are added to the normal value after customs verification. Customs may also determine, on this basis, the standard adjustment factor for merchandise transactions between the importer and its principal foreign supplier to be applied to the valuation of other similar transactions.