A person, who with expressed authority and on behalf of a third party (importer or exporter) may act at Customs to process commercial operations (merchandise clearance).

Warehouse or deposit unit in which products are kept for their importation or exportation.

An authorized warehouse by customs authorities to store goods for which the payment of taxes (duties) is deferred until the goods are removed. Warehouses where its main purpose is the storage, conservation, custody and handling merchandise and products of national or foreign origin.

Duties which pretend to discourage or prevent dumping; usually the purpose is to impose a duty that equals the difference between the sale price of goods in the country of origin and the sale price in the country of the importer.

Official list of merchandise, in which tariff fees and duties are orderly enlisted (ad-valorem, specific and combined) for each product, which might be subject to a commercial operation.

Tax expressed as a fixed percentage of the value of the imported product.

System through which it is established the application of a specific tariff rate to imports of a product up to a certain amount, and a different rate to the ones that exceed such amount.

Duties that combine ad-valorem tariff and a specific tariff.

Air waybill. Bill of lading for an airline.

Any number of import fees or other quantity restrictions, non-automatic import licenses, customs charges or other fees and charges, customs procedures, subsidies of exports, standards or irrational procedures for the establishment of standards, government restrictions for purchases, improper protection of intellectual property rights and restrictions to investments, which the access to a market is denied or makes it extremely difficult for goods and services of foreign origin. There is a great variety of these barriers in foreign trade, although the most commonly used are the ones related to health, phytozoosanitary, labeling, quality, environmental and security issues.

Manifest of cargo or bill of lading. Similar to an inland waybill; for airlines is AWB. It is a note provided to the forwarder for merchandise delivered. It shows the existence of a maritime transportation agreement and grants rights in regards to the merchandise.

Nautical term used when a ship receives it merchandise loose or in bulk.

Group of merchandise belonging to several consignees, collected to be transported in similar containers, as long as they are included in the same transportation document.

Document that the parties of a transportation agreement provide in order to prove the existence and terms of the agreement, and the merchandise delivery to the carrier.

Certificate issued by the agent of a shipping company, in which it is attested that certain batch of merchandise has been shipped.

Document that identifies the shipped merchandise and expressly declares where the merchandise was manufactured.

Document that states the weight of merchandise (net and gross) per each bulk.

Document, which certifies that the merchandise has been inspected and it is in perfect condition for human consumption.

Document that proves that a specific shipment has insurance coverage.

Official certificate issued by a competent health authority from the country of origin, which states that the vegetable material inspected is considered free from pest.

Certificate issued by a competent entity of the country of origin, which states the good health condition of the animal origin merchandise included in it.

Systematic order of all merchandise in a particular nomenclature where each product is identified through a general code number that means the same at any customs in the world. In Mexico, it may be of six digits for exports and eight digits for imports, which it is known as tariff item and it is based in the Harmonized System of Designation and Codification of Merchandise (S.A.).

Fees established by the Federal Law of Fees for the use of assets of public domain, and services provided by the State according to their duties for customs operations.

The material or container used to wrap or temporarily enclose in a package during its handling, transportation and storage.

The science, art and technology of preparing products for its storage, transportation, distribution and sale at the optimal price ensuring that they arrive to its destination in good condition and it includes the container, packaging, additional materials and the bottled or bale system.

The material or container used to wrap and protect a product, from leaving the production line until it reaches the consumer.

A tag, listing, brand, image or any other graphic or description of product; either written, printed, marked, engraved or attached to a container identifying the product.

Dispatch of merchandise from customs territory and which it shall not return to the same.

Merchandise dispatch from national territory in order to remain abroad for a specific period of time and with a purpose in particular, returning after fulfilling its purpose and within the term established at the time of carrying out the exportation.

Document in which it is established the sale terms of merchandise and its specifications. It is used as proof of sale, required for the exportation in the country of origin and importation in the country of destination. It is also used as proof of the commercial agreement. In an invoice, it should be included the following data: date of issuance, name and address of exporter and foreign importer, description of merchandise/goods, payment terms and terms of delivery.

It is preliminary invoice delivered by the exporter to the importer; with the purpose of informing the importer the exact price that he will pay for the merchandise and payment methods.

Container with full cargo.

It is the introduction of merchandise of foreign origin for the use or consumption in customs territory.

The introduction to customs territory of merchandise in order to remain in it for a limited period of time and with a specific purpose, as long as they return abroad after fulfilling their purpose and within the term established at the time of carrying out the importation.

International Trade Terms. International rules for interpretation of commercial terms established by the International Chamber of Commerce. Its purpose is to establish specific criteria regarding the distribution of expenses and assignment of risks, between the exporter and importer. INCOTERMS regulate: delivery of merchandise, assignment of risks, distribution of costs and document procedures. But they do not regulate the payment method or the applicable legislation.

Container of less than full cargo. It only includes cargo on ship, it does not include services of stowage or unloading.

List of shipment for each bundle, enlisted in detail what each one of them includes; it serves at the time of valuation.

Detailed list of quantity of bundles and contents of a shipment.

Application of symbols, numbers, etc., printed on containers or labels, for identification, storage, and shipping purposes.

Series of standards and specifications subject to which the origin (country) of merchandise internationally tradable should comply with. As criteria to establish the origin of a product, value added system is applied. It is the value (usually commercial) added to merchandise according to the transformation of the same, granting a specific individuality and substantial transformation and tariff change. The product obtained is considered that it has gone through enough transformation if it belongs to an entry, in the systematic nomenclature of merchandise, different than the one applicable to each one of the products used for its manufacturing.

Platform built of two levels joined by crossbars. Measures: Universal – 1200 x 1000 mm Europallet=1200 x 800 mm. Maximum height: 1.70 m. aprox.

Official format approved by SHCP (Ministry of Treasury and Public Credit), where it is registered the data corresponding to customs regime of merchandise, and the ones necessary for establishing the payment of foreign trade duties and countervailing duties.

Weight of product with all its containers, packaging and internal and external preparation, regularly used in international trade.

Weight of product without the container and packaging.

Right of owner, consignee or his principals to carry out before the custodian the verification and inspection of the merchandise status and condition without the intervention of customs authorities.

Non-negotiable shipment document. It allows access to the merchandise from the consignee party upon submitting identification. Useful for the sale of merchandise in transit.

In order to estimate the applicable customs duties, customs establishes the concept of Customs Value, which it is the one of the merchandise plus all expenses (insurance, transportation, etc), incurred up to the time of going through customs. On this customs value it will be applied the tariff corresponding to the merchandise. The applicable tariff of merchandise depends on the merchandise and country of origin. Then, the corresponding value added tax is applied. This is the Value of the Merchandise.




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