Imports of goods are subject to the standard rate of VAT in Mexico (16%). The VAT is applied to the sale value of assets when they are imported. VAT as well as customs duty must be paid before the goods can be released from Customs' control.
Imports of goods include:
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•ÌýÌýÌýÌý the introduction of goods into Mexico;
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•ÌýÌýÌýÌý the temporary use or enjoyment in Mexican territory of intangible goods provided by foreign residents;
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•ÌýÌýÌýÌý the purchase by Mexican residents of intangible goods transferred by foreign residents; and
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•ÌýÌýÌýÌý the temporary use or enjoyment in Mexican territory of tangible goods of which physical delivery
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Web page updated on 17 Mar 2025 13:41