墨西哥稅務(wù)和法規(guī)注意事項(xiàng)

下文提供了關(guān)稅與稅率、非居民進(jìn)口商要求、禁售商品以及有關(guān)在墨西哥銷售商品的法規(guī)的概覽。

注意： 此頁(yè)面不構(gòu)成海關(guān)或法律建議。我們建議您在在墨西哥銷售商品前咨詢報(bào)關(guān)行或法律顧問(wèn)。

墨西哥稅務(wù)和法規(guī)

墨西哥稅務(wù)和法規(guī)因銷售給墨西哥買家的商品的海關(guān)登記進(jìn)口商 (IOR) 而異：

1. 賣家自配送商品： 如果您從墨西哥境外向買家配送商品，您將被列為海關(guān)登記進(jìn)口商。這意味著您必須支付目的國(guó)關(guān)稅、稅費(fèi)和清關(guān)費(fèi)用，然后才能在 Amazon.com.mx 上向買家銷售商品。

2. (FBA)： 如果您進(jìn)口庫(kù)存以儲(chǔ)存在墨西哥的運(yùn)營(yíng)中心，則您是海關(guān)登記進(jìn)口商，必須先支付目的國(guó)關(guān)稅、稅費(fèi)和清關(guān)費(fèi)用，然后，當(dāng)您的商品在 Amazon.com.mx 上銷售給買家時(shí)，才能儲(chǔ)存在墨西哥運(yùn)營(yíng)中心。請(qǐng)注意，亞馬遜及其運(yùn)營(yíng)中心不會(huì)充當(dāng)亞馬遜物流貨件的海關(guān)登記進(jìn)口商。在配送到墨西哥的亞馬遜物流貨件上將亞馬遜列為海關(guān)登記進(jìn)口商，或者沒(méi)有指定海關(guān)登記進(jìn)口商，可能會(huì)導(dǎo)致您失去銷售權(quán)限。此外，不符合規(guī)定的貨件可能被拒收或退貨，相關(guān)費(fèi)用由發(fā)貨人承擔(dān)。

3. 遠(yuǎn)程配送： 如果您通過(guò)亞馬遜物流遠(yuǎn)程配送在墨西哥銷售商品，買家將成為海關(guān)登記進(jìn)口商。將向買家并代其支付目的國(guó)關(guān)稅、稅費(fèi)和清關(guān)費(fèi)用。

國(guó)際貨件標(biāo)準(zhǔn)

“Normas Oficiales Mexicanas”和“Normas Mexicanas”： 由于應(yīng)用技術(shù)法規(guī)或標(biāo)準(zhǔn)而產(chǎn)生了貿(mào)易技術(shù)壁壘。通常，技術(shù)規(guī)定是強(qiáng)制性的，并由政府制定、監(jiān)督和執(zhí)行。另一方面，標(biāo)準(zhǔn)是自愿性的，并在相關(guān)各方同意采用標(biāo)準(zhǔn)后才在特定市場(chǎng)生效。墨西哥同時(shí)面臨這兩種類型的技術(shù)壁壘： “Normas Oficiales Mexicanas”(NOM) 是技術(shù)法規(guī)。“Normas Mexicanas”(NMX) 是自愿性標(biāo)準(zhǔn)，作為參考使用。在許多國(guó)家/地區(qū)，技術(shù)規(guī)定和標(biāo)準(zhǔn)是互補(bǔ)的。但是，在墨西哥是以技術(shù)規(guī)定為根本。

合規(guī)性： 在墨西哥銷售商品的外國(guó)公司的商品必須符合墨西哥的商品技術(shù)規(guī)定。商品安全 NOM 要求墨西哥進(jìn)口商向墨西哥海關(guān)提交 NOM 證書及所有其他進(jìn)口文件。此證書證明商品經(jīng)過(guò)驗(yàn)證，符合適用的 NOM 規(guī)定。需要遵守 NOM 的商品只有在經(jīng)驗(yàn)證符合 NOM 后才能進(jìn)口到墨西哥?？赡苄枰M(jìn)口商品的樣本，以在經(jīng)過(guò)批準(zhǔn)的實(shí)驗(yàn)室進(jìn)行檢測(cè)。

有關(guān)更多信息，請(qǐng)?jiān)L問(wèn)墨西哥政府的經(jīng)濟(jì)頁(yè)面并搜索“normatividad empresarial”或“normas”。

MX NOM 標(biāo)志是墨西哥的商品安全標(biāo)志之一，大部分電子商品都要求有此標(biāo)志。它證明商品符合 NOM 中的安全標(biāo)準(zhǔn)。為了起到認(rèn)證的目的，MX NOM 標(biāo)志必須出現(xiàn)在商品上，除非法律明文規(guī)定該標(biāo)志應(yīng)位于包裝上的其他位置。強(qiáng)烈建議發(fā)貨人確保其商品符合 NOM。

關(guān)于貼標(biāo)的技術(shù)標(biāo)準(zhǔn)包括：

• 消費(fèi)品通用貼標(biāo) (NOM-050-SCFI-1994)

• 食品和非酒類飲料貼標(biāo) (NOM-051-SCFI-1994)

• 酒類飲料貼標(biāo) (NOM-142-SSA1-1995)

• 紡織品、衣服和飾品貼標(biāo) (NOM-004-SCFI-1994)

• 皮革或類似外觀的人造材料、鞋類以及用這些材料制成的商品的貼標(biāo) (NOM-020-SCFI-1997)

• 電氣和電子產(chǎn)品以及家用電器的貼標(biāo) (NOM-024-SCFI-1998)

• 油漆、清漆和類似商品的標(biāo)簽 (NOM-003-SSA1-1993)

有關(guān)更多信息，請(qǐng)咨詢您的報(bào)關(guān)行或法律顧問(wèn)。您也可以訪問(wèn) Normas Oficiales Mexicanas 或 Servicio de Administracion Tributaria (SAT)。

可從 Mexlaws.com 和其他第三方來(lái)源免費(fèi)獲取常見(jiàn) NOM 的英語(yǔ)翻譯。

禁售商品

根據(jù)墨西哥法律規(guī)定，禁止進(jìn)口或出口某些魚(yú)類、種子、蔬菜產(chǎn)品、化學(xué)品、蛇皮和考古或歷史手工制品。我們建議您在配送任何庫(kù)存商品前聯(lián)系您的報(bào)關(guān)行或法律顧問(wèn)，了解可能存在的任何限制。

版權(quán)/商標(biāo)權(quán)

海關(guān)可以阻止仿冒商標(biāo)和盜用版權(quán)的商品進(jìn)入流通。懷疑進(jìn)口非法商品的權(quán)利所有者可以向相應(yīng)的墨西哥政府部門提出申請(qǐng)，要求采取措施。

賣家需要確保以下事項(xiàng)：

1. 賣家是商標(biāo)權(quán)的所有者。

2. 賣家經(jīng)過(guò)授權(quán)可以使用和經(jīng)銷該品牌。

3. 商品沒(méi)有實(shí)體品牌信息。

4. 商品有實(shí)體品牌，但是沒(méi)有在墨西哥工業(yè)產(chǎn)權(quán)研究所 (IMPI) 注冊(cè)。

Mexico tax and regulatory considerations

Below is an overview of tariff and duty rates, nonresident importer requirements, prohibited products, and certain other applicable regulations for selling in Mexico.

Note: This page is not intended to provide customs or legal advice. We recommend that you consult with a customs broker or legal adviser before selling in Mexico.

Mexico taxes and regulations

Mexico taxes and regulations differ depending on the importer of record (IOR) for the products sold to Mexican customers:

1. Self-fulfilled products: If you ship your products to customers from outside Mexico, you will be listed as the IOR. This means you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx.

2. Fulfillment by Amazon (): If you import inventory to be stored in an Amazon fulfillment center in Mexico, you are the IOR and must pay destination duties, taxes, and customs-clearance fees before your product can be stored in a Mexico fulfillment center when your products are sold to customers on Amazon.com.mx. Note that Amazon and its fulfillment centers will not serve as the IOR for any shipment. Listing Amazon as the IOR on FBA shipments to Mexico or failing to specify an IOR may result in loss of selling privileges. In addition, noncompliant shipments may be refused and returned at the shipper’s expense.

3. Remote Fulfillment with FBA: If you sell products in Mexico through Remote Fulfillment with FBA, the customer becomes the IOR. Amazon will collect from the customer and pay the destination duties, taxes, and customs-clearance fees on their behalf.

International shipment standards

"Normas Oficiales Mexicanas" and "Normas Mexicanas": Technical barriers to trade arise from the application of technical regulations or standards. Generally, technical regulations are mandatory, and governments establish, monitor, and enforce them. Standards, on the other hand, are voluntary and take effect in a given market because the parties concerned agree to use them. Mexico has both of these types of technical barriers: "Normas Oficiales Mexicanas" (NOM) are technical regulations. "Normas Mexicanas" (NMX) are voluntary standards, intended for use as references. In many countries, technical regulations and standards are complementary. In Mexico, however, technical regulations are fundamental.

Compliance: Foreign companies must meet Mexican product technical regulations as a condition for selling products in Mexico. Product-safety NOMs require Mexican importers to present a NOM certification to Mexican customs along with all other import documents. This certificate attests that the product has been verified and found to have complied with the applicable NOM. A product that is subject to a NOM cannot be imported into Mexico unless it has been certified as complying with the NOM. Samples of goods may be imported in order to be tested by approved laboratories.

For more information, visit the Mexican government’s economy page and search "normatividad empresarial" or "normas."

The MX NOM Mark, a product-safety mark for Mexico, is a requirement for the majority of electronic items. It certifies that the product meets the safety requirements contained in the NOMs. For certification purposes, the MX NOM Mark must appear on the product unless an alternate location on packaging is specified in writing as permitted by law. It is strongly recommended that the shippers ensure their products are NOM-compliant.

Technical standards for labeling include the following:

• General labeling of consumer goods (NOM-050-SCFI-1994)

• Labeling of food and non-alcoholic beverages (NOM-051-SCFI-1994)

• Labeling of alcoholic beverages (NOM-142-SSA1-1995)

• Labeling of textiles, clothing, and accessories (NOM-004-SCFI-1994)

• Labeling of leather and artificial materials with such appearance, footwear, and products made of these materials (NOM-020-SCFI-1997)

• Labeling of electrical and electronic products, as well as household appliances (NOM-024-SCFI-1998)

• Labeling of paints, varnishes, and similar goods (NOM-003-SSA1-1993)

For more information, check with your customs broker or legal adviser. You can also visit Normas Oficiales Mexicanas or Servicio de Administracion Tributaria (SAT).

English-language translations of common NOMs are available for a fee from Mexlaws.com and other third-party sources.

Prohibited products

The import or export of certain fish, seeds, vegetable products, chemicals, reptile skins, and archaeological or historical artifacts is prohibited under Mexican law. We suggest that you contact your customs broker or legal adviser before shipping any inventory to understand any restrictions that may apply.

Copyright/trademark enforcement

The customs administration can suspend release of counterfeit trademarked and pirated copyright goods into circulation. A rights-holder suspecting import of illegal goods can apply with appropriate Mexican authorities to take action.

Sellers will need to ensure the following:

1. The seller is the holder of the trademark rights.

2. The seller is authorized to use and distribute the brand.

3. Goods have no physical branding information.

4. Goods have a physical branding but are not registered with the Industrial Property Mexican Institute (IMPI).

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