LIGIE and TIGIE in Mexico constitute a system of classification and codification of goods that provides numerous advantages for the proper administrative management of imports and exports. It highlights the simplification of understanding and classification of products, which allows reducing ambiguity in trade, improves accuracy in identifying goods, determines standards for customs tariff collection, and facilitates data collection for foreign trade statistics. Finally, it provides flexibility and control in international trade management by establishing rules of origin and commercial policies.
The Law of General Import and Export Taxes (LIGIE) is the legal instrument through which the commercial policy is defined within Mexico, as it allows identifying taxes on the export and import of goods and serves as the basis for generating foreign trade statistics necessary to establish and evaluate different public policies, as well as to carry out more specific economic analyses. (3)
LIGIE serves as the basis for generating foreign trade statistics necessary to establish and evaluate different public policies, as well as to carry out more specific economic analyses.
The LIGIE has 2 articles:
The first article defines the Tariff or tax of said Law (better known as TIGIE).
The second article establishes the General and Complementary Rules for its interpretation.
Within the laws and regulations governing foreign trade in Mexico, the Tariff Rate of the General Import and Export Taxes Law (TIGIE) is found. It serves as a foundational regulation for classifying goods to be imported or exported and determining the tariffs to be paid. The Tariff Rate is defined by the General Import and Export Taxes Law (LIGIE), which came into effect on April 1, 2002, and is based on the agreement of the Harmonized System for the designation and coding of goods.
These codes are international identification numbers so that customs authorities from any part of the world can recognize them. They consist of 6 universal digits, to which countries add 2 specific digits.
In its first article, the law specifies 12,498 tariff fractions, which serve as the basis for classifying goods exported or imported before customs. Additionally, it details the 22 sections in which each commodity is categorized.
List of tariff sections in Mexico:
Sections | Themes |
Section I & Section II | Live and Animal Products |
Section III & Section IV | Fats, Oils and Food |
Section V | Mineral Products |
Section VI | Chemical Products |
Section VII | Plastic and Rubber Products |
Section VIII | Hides, Related Leathers and Leather Goods |
Section IX & Section X | Wood, Paper and Cardboard |
Section XI & Section XII | Textiles and Footwear |
Section XIII & Section XIV | Ceramics, Glass and Jewelry |
Section XV | Base Metals and their Manufactures |
Section XVI | Machinery, Appliances and Electrical Equipment |
Section XVII | Transport Equipment |
Section XVIII | Instruments and Miscellaneous Apparatus |
Section XIX | Weapons and Ammunition |
Section XX & Section XXI | Miscellaneous Products |
Section XXII | Special Operations |
The TIGIE serves as a legal instrument enabling the development and evaluation of commercial policies. Among its functions is the facilitation of foreign trade statistics to government bodies, derived from tariff collection with product classification. The promotion of electronic systems enhances communication between commercial operators and customs authorities, as agreed upon in the USMCA (T-MEC). The use of legal instruments like the TIGIE and LIGIE necessitates electronic means for declaration submission and documentation in importation, exportation, and transit processes across the territory.
At SPARX, we boast expertise in import and export operational processes, coupled with exceptional customs coordination. Call us to ensure the optimization of each of your operations to and from Mexico.
