Mexico Wine trade with Mexico, one of the NAFTA partners, has been disrupted three times since the free trade agreement was implemented. In each case, punitive import tariffs of 20 percent were imposed on wine from the U.S. even though wine was not a party to the unrelated trade dispute. Those tariffs stayed in place each time for 2 years or more. Those disruptions made it very difficult to develop long-term business relationships in Mexico, particularly for small wineries that want to ship to our neighbor to the South. In 2011, U.S. wine exports to Mexico totaled almost USD 19 million in spite of the Mexico imposed 20 percent surtax on the imports. Fortunately, the Mexican Government revoked the retaliatory import tariffs on October 21, 2011. Shipments to Mexico have increased 21 percent in the first half of 2012 demonstrating that U.S. winemakers want to ship to Mexico and the Mexican consumer enjoys U.S. wine when it is available at a competitive price. Tariffs and Taxes Under NAFTA, the tariff rate on U.S. wine into Mexico is zero. Mexico does impose various other taxes, including a customs fee of .008% percent; a treasury tax stamp of USD 0.11, which is paid on every bottle of alcoholic beverage sold in Mexico. A special tax (IEPS) for alcohol beverages ranges from 25 percent to 53 percent depending on the alcohol volume. Beverages with alcohol content between 14 percent and 20 percent apply an excise tax of 30 percent. For beverages with alcohol content not exceeding 14 percent, an excise tax of 25 percent is applied. A Value Added Tax of 11 percent in the northern Mexico border regions and 16 percent elsewhere is applied on wine imports as well. Non-Tariff Barriers There are various non-tariff barriers to wine imports, including Mexican Official Norm labeling requirements, registration of the importer in official importer databases, access only to specific 42 customs facilities, and additional identification markings on each product. Documents include a sanitary import notice (to be done on company letterhead, and which should contain the name of the product, quantity, name and address of the producer, name and address of the importer, the port of entry, and the applicable import tariff numbers. The letter should be addressed to the Secretaria de Salud (Ministry of Health) and include the NAFTA Certificate of Origin and a Certificate of Free Sale. In addition, all importers of wine must be licensed. Importers of beverage alcohol products must first register in the Registro Federal de Contribuyentes (Federal Taxpayers Registry or RFC), before commencing business. This process is to be completed with the Servicio de Administración Tributaria (SAT). Importers must subsequently enroll in the “Padrón de Importadores” (or Registry of Importers) and also in the “Padrón de Importadores de Sectores Específicos” (Registry of Importers in Specific Sectors). This last requirement is applicable to importers of various products, including wines, spirits, beer, cigarettes and denatured alcohol products. For enrollment in the “Padrón de Importadores,” importers must apply online, at http://www.aduanas.gob.mx, filling out the application titled “Solicitud de Inscripción al Padrón de Importadores.” In order to complete this process, the importer is required to have an advanced electronic signature issued by SAT and an active RFC. The importer will also be required to register all of the Customs brokers that will clear shipments on their behalf. Importers are required to retain the services of a Customs broker or in-house Customs agent. After enrollment in the “Padrón de Importadores,” the importer should proceed to register in the “Padrón de Importadores de Sectores Específicos” by filling out the SAT registration form as well as submitting company documents attesting to the company’s establishment (e.g. act of incorporation), a copy of the requestor’s ID, and a power of attorney, if applicable.12
