The tariff of the Law of General Taxes of Import and Export is modified

According to the decree published in the Federal Official Gazette (Diario Oficial de la Federación) regarding the Law of General Taxes on Imports and Exports, social policies and the National Development Plan 2019-2024, it is considered to guarantee effective access to health, to prevent, control and reduce chronic non-communicable diseases, considering a model of preventive, integral and quality care that promotes the well-being of all people.

Therefore, in accordance with the alert issued by the Ismael Cosío Villegas National Institute of Respiratory Diseases (INER) and the statement issued by the OMS, which recognizes the damages associated with the use of vacuum devices or electronic cigarettes and their potential for addiction, the Ministry of Economy considers it appropriate to provide foreign trade stakeholders with greater legal certainty and therefore modified the tariff sections of the Law on General Taxes on Imports and Exports issued in July 2007, as shown in the following table:

CODE

DESCRIPTION

Unit

TAX

IMP. EXP.
3824.90.83

Solutions and mixtures, of the kind used for the purposes of tariff item 8543.70.18.

FORBIDDEN

   

 

8543.70.18

Electronic Nicotine Administration Systems (SEAN), Alternative Nicotine Consumption Systems (ANCS), Similar Non-Nicotine Systems (SSSN), electronic cigarettes and vaporizing devices with similar uses.

FORBIDDEN

   
8543.90.03

Of those recognized for the purposes of tariff item 8543.70.18.

FORBIDDEN

   

Thus, it is forbidden to trade in all devices consisting of a battery source, with a heating unit, nozzle and vaporization chamber, container or other elements that generate vapor through the use of liquid materials, which are commonly inhaled orally.

The decree can be consulted at the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5586899&fecha=19/02/2020

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

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