International Trade News-RRS
What are the National Notes?
Edmundo-Elías Fernández
What are the National Notes?
They are the official interpretation instrument of the Tariff of the New LIGIE (Mexican HTS), and its application is mandatory to classify goods entering and leaving Mexico.
The National Notes must be used to interpret and apply in a uniform way the tariff classification of goods, in accordance with the New LIGIE.
What do the National Notes contain?
The National Notes contain specifications and criteria for the tariff classification of goods.
What will happen to the Explanatory Notes of the Harmonized System?
The Explanatory Notes will be abrogated from the entry into force of the National Notes.
This means that, as of the entry into force of the National Notes, these will be the official instrument for a uniform interpretation and application of the tariff classification of goods.
Can Mexico abrogate the Explanatory Notes of the Harmonized System?
Since the Explanatory Notes are not an integral part of the Harmonized System Agreement, they are not binding for the contracting parties, and their legal value is determined by each of the parties.
Therefore, Mexico can abrogate said notes and instead apply the National Notes for the interpretation of the Harmonized System, so long as they do not contradict the General Rules for the interpretation of the Harmonized System and all its section, chapter and subheading notes.
When do the National Notes become effective?
The National Notes enter into force on December 28, 2020.
We are at your service for any questions.
Edmundo Elías-Fernández
Ramos, Ripoll & Schuster
