New Import Duty and Export Duty Law

On June 7, 2022 the Ministry of Economy of Mexico published in the Mexican Official Gazette (“DOF” by its acronym in Spanish) the new Import Duty and Export Duty Law (“LIGIE” by its acronym in Spanish). The following are some of the most significant changes vis-à-vis the old version of the LIGIE:

•  The new LIGIE includes the prohibition on the import and export of products for inhalation of smokeless tobacco, containing tobacco or reconstituted tobacco, and other products containing nicotine.
• It also prohibits the import and export of electronic cigarettes and similar electric or electronic personal vaporization devices, including novel and emerging devices that use heated tobacco, Electronic Nicotine Delivery Systems (ENDS), Similar Non-Nicotine Systems (SNNS), and Alternative Nicotine Consumption Systems (ANCS) and similar devices.
• The new LIGIE will enter into force 10 working days after the date on which the Mexican Revenue Administration Service determines that the systems for import and export transactions are ready to comply with the provisions of the new LIGIE, which may not exceed 180 days from June 8, 2022.
• The Ministry of Economy shall publish the new Commercial Identification Numbers in the DOF within 40 calendar days from June 8, 2022.
• The Ministry of Economy, along with the Ministry of Finance, shall publish in the DOF the National Notes for the interpretation of the LIGIE within the following 60 calendar days counted as of June 8, 2022.
• All federal administration agencies involved in the usage of tariff classifications and the import and export of goods and services must update their legal framework to comply with the new LIGIE, within a term not to exceed 90 calendar days as of June 8, 2022.

Finally, it is worth mentioning that the issuance of the new LIGIE is part of Mexico's commitment to comply with the Seventh Edition of the Harmonized System of the World Customs Organization, effective January 1, 2022.

Next steps

The foreign trade practice team at Hogan Lovells will closely monitor the progress of this important development and keep our clients and friends timely informed.

We are at your disposal to provide any additional information and answer any questions you may have on the subject matter.

Authored by Mario Antonio Lara Rodríguez.