RULE 3.4.3: IMPORTATION OF BEER, ALCOHOLIC BEVERAGES AND HAND-MADE TOBACCOS BY RESIDENTS OF THE BORDER REGION OR FRINGE

    For the purposes of article 137, second paragraph (LA: Art. 137) of the Law, in the case of the importation of beer, alcoholic beverages and hand-made tobacco, cigarettes or cigars, carried out by residents in the border region or fringe, shall not be necessary to use the services of a customs agent, customs agency or customs representative, provided that:

    I. The value of the merchandise referred to in the preceding paragraph does not exceed the equivalent in national or foreign currency of 50 (fifty dollars).

    II. The corresponding taxes are paid through the form "Payment of foreign trade contributions (Spanish, English and French)" in Annex 1. (RGCE 2020: Anexo 1)

    In these cases, foreign trade taxes will be determined and paid by applying the global rate and submitting the corresponding generic code according to the following table:

     

    9901.00.11.00

    Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L.

    77.00%

    9901.00.12.00

    Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L.

    82.00%

    9901.00.13.00

    Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L.

    114.00%

    9901.00.15.00

    Cigarettes.

    637.00%

    9901.00.16.00

    Cigars and hand-made tobaccos.

    383.00%

     

    III. When the merchandise bear trademarks, labels or legends that identify them as originating from any country that is a part of the free trade agreement or have a certification of origin or certificate of origin, in accordance with said treaties and the merchandise come from that country, in addition to submitting the generic code referred to in the previous section, the corresponding code and identifier must be declared in accordance with Appendices 4 (RGCE 2020: Apendice 4) and 8 (RGCE 2020: Apendice 8), of Annex 22 and apply the global rate that corresponds to the country of origin, according to the following tables:

     

    USMCA

    Chile

    Colombia

    European Community, Principality of Andorra and Republic of San Marino

    Costa Rica, El Salvador, Guatemala, Honduras and Nicaragua

    Uruguay

    Japan

    Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L.

    47.00%

    47.00%

    47.00%

    77.00%

    66.00%

    69.00%

    77.00%

    Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L.

    51.00%

    51.00%

    51.00%

    52.00%

    51.00%

    74.00%

    82.00%

    Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L.

    77.00%

    77.00%

    77.00%

    114.00%

    77.00%

    104.00%

    79.00%

    Cigarettes.

    493.00%

    570.00%

    570.00%

    574.00%

    570.00%

    573.00%

    573.00%

    Cigars and hand-made tobaccos.

    231.00%

    380.00%

    380.00%

    234.00%

    380.00%

    382.00%

    234.00%

     

     

     

    Israel

    European Free Trade Association

    Peru

    Panama

    Pacific Alliance

    CPTPP

    United Kingdom

    Beverages with alcoholic content and beer with an alcohol content of up to 14 ° G.L.

    77.00%

    77.00%

    48.00%

    57.00%

    48.00%

    69.00%

    77.00%

    Beverages with alcoholic content and beer with an alcohol content of more than 14 ° G.L. and up to 20 ° G.L.

    82.00%

    82.00%

    52.00%

    52.00%

    52.00%

    52.00%

    52.00%

    Beverages with alcoholic content and beer with an alcohol content of more than 20 ° G.L.

    114.00%

    114.00%

    79.00%

    79.00%

    79.00%

    79.00%

    114.00%

    Cigarettes.

    574.00%

    574.00%

    573.00%

    496.00%

    496.00%

    496.00%

    574.00%

    Cigars and hand-made tobaccos.

    383.00%

    383.00%

    382.00%

    234.00%

    234.00%

    293.00%

    234.00%

     

    Law 137 (LA: Art. 137), General Rules of Foreign Trade (RGCE) 1.2.1. (RGCE 2020: Regla 1.2.1), Annexes 1 (RGCE 2020: Anexo 1) and 22 (RGCE 2020: Anexo 22)