Country：墨西哥 · Trade, Supply Chain & Exit
Mexico · Trade, Supply Chain & Exit
Mexico is a core node of nearshoring and USMCA, with zero tariffs on exports to the US and Canada (subject to rules of origin such as Regional Value Content, RVC). The MFN average import tariff is about 7% (multiple bands), with higher rates for some goods. Supply chains can use Mexico as a North American springboard. Exit requires notarised liquidation, tax clearance and compliant employee severance, with a long process cycle.
Key points
- USMCA: zero tariffs to the US and Canada, subject to Regional Value Content (RVC) and labour-value requirements.
- FTA network: covers 50+ countries, about 90% of global trade.
- Import tariffs: MFN average about 7%, higher for autos, agriculture, etc.; NOM compliance required.
- Rules of origin: regional cumulation applies; wrong declaration forfeits duty-free status and draws penalties.
- Exit: liquidation requires notarisation, SAT tax clearance and compliant employee severance.
- China home-country law anchor (pkulaw verification 2026-07): outbound trade must comply with China's 'Foreign Trade Law (2025 Revision)' (President Decree No. 67, effective 2025-12-27) — import/export operating rights use a filing-and-registration system; dual-use items and technology imports/exports are subject to control lists and the unreliable-entity list; trade with specific countries/regions must also meet China's export-control and sanctions compliance.
Procedure
- Assess USMCA rules of origin and RVC calculation.
- Apply for import/export licence and NOM compliance.
- Optimise regional supply chain to enjoy zero tariffs.
- On exit, complete SAT tax clearance, employee compliance and notarised deregistration.
Hard requirements
- USMCA rules-of-origin compliance; import/export licence; NOM; tax-clearance exit.
Costs
Tariffs (by goods); compliance and certification; tax clearance and severance.⏱ ⏱ Timeline：Trade launch takes weeks; exit takes months to half a year.⚠ Common risks
- Wrong origin declaration forfeits USMCA duty-free status and fines.
- NOM non-compliance causes clearance failure.
- Exit without tax clearance or severance compliance draws liability.
Handbook
📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)
Applies to：Chinese capital using Mexico as a core nearshoring and USMCA node, exporting to the US and Canada duty-free (subject to RVC), and the notarised liquidation and employee-severance exit scenario.
Prerequisites
- Chinese parent completed MOFCOM import/export operating-rights filing (see legal_review anchor).
- Established a Mexican company and obtained import/export licence.
- Built USMCA Regional Value Content (RVC) calculation capability.
| Step | Action | Owner | Timeline | Cost | Official form / system | Notes & penalties |
|---|---|---|---|---|---|---|
| 1 | China-side filing and compliance pre-assessment Parent completes MOFCOM filing; screen exported equipment/technology for dual-use items. | Trade compliance | Filing 1–2 weeks | Government fee per official publication | MOFCOM filing system | Component exports must meet compliance requirements. Penalty：Non-compliant export faces home-country penalties. |
| 2 | SAT customs registration and import/export licence Complete customs registration and import/export licence with the Tax Administration Service (SAT) and declare per HTS. | Customs broker | Weeks | MFN average tariff about 7% | SAT customs registration / declaration | Autos, agriculture and other categories have higher tariffs. Penalty：No licence, cannot declare at customs. |
| 3 | USMCA rules of origin and RVC Calculate Regional Value Content (RVC) and labour-value requirements, apply for USMCA zero tariff; wrong declaration forfeits duty-free status and draws penalties. | Trade compliance | Ongoing | Per official publication | USMCA Certificate of Origin | Regional cumulation rule Penalty：Wrong declaration forfeits duty-free status and faces fines |
| 4 | NOM compliance and customs valuation Meet Mexican official-standard (NOM) compliance, classify and value by HS code and pay duties. | Customs broker | Per shipment | Tariff | Customs declaration + NOM certificate | NOM non-compliance causes clearance failure Penalty：Wrong classification causes back tax |
| 5 | Supply-chain layout (nearshore manufacturing) Use Mexico as a North American springboard to lay out nearshore manufacturing and distribution, coordinating US/Canada exports to enjoy zero tariff. | Supply chain | Ongoing | Operations and compliance cost | Manufacturing / bonded-node setup | FTA network covering 50+ countries, broad coverage Penalty：Failing origin requirements forfeits duty-free status |
| 6 | Exit: notarised liquidation / employee severance Notarised liquidation, SAT tax clearance, and compliant employee PTU and severance before deregistration. | Directors / liquidation committee | Months to half a year | Tax clearance and severance | Notarised liquidation + SAT clearance + deregistration | Employee compliance is mandatory. Penalty：Failing tax-clearance or severance compliance draws liability. |
✅ Self-check list
⚠ Common pitfalls
Wrong USMCA origin declaration影响：Lose duty-free status and fined规避：Calculate RVC precisely and retain evidence.
NOM non-compliance影响：Clearance failure规避：Obtain NOM certificate before shipment.
Exit without tax clearance / severance影响：Liability规避：Complete SAT clearance and employee compliance before liquidation.
Wrong tariff classification影响：Back tax规避：Professional classification and review.
Ignoring home-country export control影响：Home-country penalty规避：Conduct dual-use screening before export.
📅 Ongoing post-incorporation obligations
- Ongoing customs declaration and NOM maintenance
- USMCA origin records retained
- Post-exit tax clearance and deregistration filing
🔗 Official portals
📎 Source：Mexico Ministry of Economy (SE); USMCA; customs; Tax Administration Service (SAT); https://www.mofcom.gov.cn; https://www.customs.gov.cn
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