As everyone knows we are still holding the final effective date for the MX 2022 tariff. We have received a number of questions and assertions that the tariff has become effective but we want to make it clear that it really has not. The final version has been approved – but it is not effective. In fact we just had an update in the last 10 days to the 2017 nomenclature and it is very clear that this was still what is in effect.
Mexico issues the LIGIE (Their tariff) through a Decrees published by the ministry of finance. ( DOF ) The latest was published on June 7, 2022, but indicates that it will enter “into force ten business days following the day in which the Tax Administration Service, through general provisions, determines that the systems used in foreign trade operations are ready to operate in accordance with the Law that is issues, which must happen within 180 days of its publication”; The above DID NOT HAPPEN, that is, the Tax Administration has not yet published any legal regulation that says “WE ARE READY and STARTED”.
On July 14, they published the final version of the Correlation Tables, with a statement that said: “This Agreement will enter into force on the same day that the Law on General Import and Export Taxes, published in the Official Gazette of the Federation on June 7, 2022” (Unique Transitory Article). Due to the above, the Seventh Amendment of the Harmonized System is NOT YET in force in Mexico.
It is extremely confusing – but we wanted to reiterate that we have lots of sources and agents working to make sure we are aware of the changes and when they are effective.
As soon as we know the final effective date, we can publish our data.