以海關登記進口商身份銷售商品

如果您將庫存進口到墨西哥，則必須支付目的國關稅、稅費和清關費用，然后才能在 Amazon.com.mx 上將商品銷售給買家或儲存在墨西哥的中心。

進口商注冊

賣家接下來的步驟通常取決于他們是否是墨西哥的稅務居民。

居民

賣家作為他們自己的貨件的海關登記進口商必須有一個稅號（墨西哥納稅登記號或“RFC”），并且必須通常為繳納所得稅的墨西哥居民。居民進口商必須在財政和公共信貸秘書處 (Hacienda) 的進口商注冊處 (Padrón de Importadores) 注冊和記錄。某些商品可能需要額外的注冊才能進口。賣家應當咨詢墨西哥的報關行和/或法律顧問，確定合適其業務的解決方案。

對于美國和其他司法管轄區的賣家，也可在美國找到其他司法管轄區的指南。美國商務部的墨西哥營商環境頁面。

非居民

大部分非居民在進口商品到墨西哥時有三個選項：(i) 將最終買家列為海關登記進口商（如果合適），(ii) 雇用經授權可以進口商品到墨西哥的第三方機構，或 (iii) 在稅務部門前成立和注冊一家墨西哥當地實體作為進口商。無論是哪種情況，作為進口商的一方都必須有一個 RFC。因為每種情況不一樣，賣家應當咨詢報關行和/或法律顧問，確定最合適其業務的解決方案。

正如上文所提到的那樣，亞馬遜及其運營中心不會充當任何亞馬遜物流庫存貨件的海關登記進口商。

清關

必須提供“pedimento de importación”（進口報關文件）才能完成清關。通常由承運人或報關行代表進口商提供這些文件。進口報關通常包括稅費和政府收費的相關信息，例如預審費用、海關手續費、反補貼稅、增值稅和進口或出口關稅。

提交進口報關時需要以下文件：

商業發票： 發票證明銷售是從出口國到進口國。因此，發票對于確定商品的成交價格至關重要。墨西哥海關明確規定報關時必須包含發票。國外賣家或發貨人必須認真準備發票。

要求的信息可能有所不同，但是可能包括：

• 發票開具地點

• 發票開具日期

• 發票號碼

• 賣家名稱

• 賣家的完整郵寄地址

• 進口商名稱

• 進口商的完整郵寄地址（非郵政信箱）

• 商品的詳細描述（包括等級或質量；避免使用代碼）

• 重量和尺寸

• 單價

• 發票總額（以及此類金額的貨幣）

• 原產國/原產地

• 商業術語（如 CIF - 到岸價格或 FOB - 離岸價格）

• 賣家的納稅識別號

• 每件商品或包裹的識別號，如序列號、零件號和款式編號

我們建議您聯系您的報關行或法律顧問，了解您的商品應當包含哪些信息。

根據墨西哥的法律和法規，可以接受西班牙語、英語和法語的發票。其他語言的發票必須在原發票或隨附信件中翻譯成西班牙語。

運輸單據： 由運輸公司背書的提貨單同樣要附在海關報關文件中。這些單據一般用于證明商品進入關稅區的日期。

證書、許可證和許可： 如果您的任何一件商品受到進口管制，則文件中必須包含相應的證書、許可證和許可。

根據情況，可能需要某些其他文件。這些文件可能包括：原產地證明（例如，適用優惠關稅或反補貼稅的情況）；證明其他適用關稅（對于被低估價值的商品）的支付擔保的文件；安全/標準合規性（如適用）的非關稅規定和證書；以及序列號、零件號、品牌、款式編號或其他在識別商品時可能需要的信息。有關更多信息，請咨詢您的報關行或法律顧問。

所有進入墨西哥的貨件都應當有一個追蹤編碼。

關稅和稅費

進口到墨西哥的商品必須標示有適當的 8 位墨西哥關稅分類編號。這將決定關稅的稅率并建立任何適用的非關稅壁壘。

有關墨西哥關稅表的信息，請訪問 Sistema Integral de Información de Comercio Exterior 網站（僅提供西班牙語版本）或咨詢您的報關行、承運人或法律顧問。

可能適用的其他稅費和附加費包括：

• 增值稅 (IVA)： 海關對進口到墨西哥的貨物征收；

• 特殊稅 (IEPS)： 適用于某些進口商品（如酒類飲料），稅率的浮動范圍可能為 25% 到 160%；

• 海關手續費 (DTA)；以及

• 預審費 (prevalidación)： 由墨西哥海關征收的費用（有時由海關雇用的私人公司征收），與進口報關中信息的驗證相關，預審之后報關文件才會提交給海關。

在結帳時給買家的報價應當包含所有稅費和關稅。買家沒有義務在訂單配送或清關時支付任何其他關稅和稅費。

遠程配送（買家作為 IOR）

如果您通過遠程配送在墨西哥銷售商品，則無需支付任何進口關稅，因為買家是海關登記進口商。將配送您的商品并向買家，并代表買家支付目的國關稅、稅費和清關費用。

不得通過遠程配送進口液體、凝膠、粉末、膠囊、藥丸或任何其他無法證實其性質、成分或實質的商品。

商品售出后，亞馬遜會向您提供商城費用的發票。亞馬遜提供的這項服務將包含 16% 的增值稅。

Selling products as the IOR

If you import your inventory into Mexico, you must pay destination duties, taxes, and customs-clearance fees before your product can be sold to customers on Amazon.com.mx or stored in a fulfillment center in Mexico.

Importer registration

Sellers' next steps generally depend on whether or not they're residents of Mexico for tax purposes.

Residents

Sellers acting as importer of record on their own shipments must have a tax number (Registro Federal de Contribuyentes or "RFC") and must generally be residents of Mexico for income-tax purposes. Resident importers must be registered and listed on the Importers' Registry (Padrón de Importadores) of the Secretariat of Finance and Public Credit (Hacienda). Certain products may require additional registrations for import. Sellers should consult a customs broker, legal adviser, or both in Mexico to identify the appropriate solution for their business.

Additional guidance that may be helpful for sellers in the U.S. and other jurisdictions can be found on the U.S. Department of Commerce’s Doing business in Mexico page.

Nonresidents

Most nonresidents have three options for importing goods into Mexico: (i) listing the end customer (where appropriate) as the importer of record, (ii) engaging a third party authorized to import into Mexico, or (iii) incorporating and registering before tax authorities a local Mexican entity to act as the importer. In each case, the party acting as the importer must have an RFC. Because each situation is different, sellers should consult with a customs broker, legal adviser, or both to identify a solution most appropriate to their business.

As noted above, Amazon and its fulfillment centers will not serve as the importer of record for any shipment of FBA inventory.

Customs clearance

A "pedimento de importación" (import declaration) must be filed to obtain customs clearance. A carrier or customs broker often files this on the importer's behalf. The pedimento generally includes information on taxes and governmental fees, such as prescreening fees, customs processing fees, countervailing duties, value-added tax, and import or export duties.

The following documents are required for filing the pedimento:

Commercial invoice: The invoice documents the sale for export to the country of importation. Thus, the invoice is essential to determine the transaction value of the goods. Mexican customs regulations are detailed concerning the information that the invoice must contain. Foreign sellers or shippers must exercise care in preparing invoices.

Required information varies but may include:

• Place where the invoice was issued

• Date on which the invoice was issued

• Invoice number

• Seller's name

• Seller's full mailing address

• Importer's name

• Importer's full mailing address (no P.O. box)

• Detailed description of the goods (including grade or quality; avoid using codes)

• Quantities in weights and measures

• Unit prices

• Total value of the invoice (and currency of such amount)

• Country of origin

• Commercial terms (e.g., CIF or FOB)

• Seller's tax-identification number

• Identification numbers—such as serial, part, and model numbers—of each good or package

We suggest you contact your customs broker or legal adviser to understand what information should be included for your products.

The invoice is accepted in Spanish, English, and French, in accordance with Mexican law and regulations. Invoices in any other language must be translated into Spanish within the same invoice or in a letter attached to it.

Transportation documents: The bill of lading, endorsed by the transport company, is also attached to the customs declaration. These documents normally prove the date on which the goods entered the customs territory.

Certificates, licenses and permits: If any of the goods are subject to import controls, the appropriate certificates, licenses and permits must be included with the documentation.

Depending on the circumstances, certain additional documents may be required. These can include: proof of origin (for example, if preferential duties or countervailing duties apply); document(s) demonstrating guarantee of payment of additional applicable duties (for undervalued goods); nontariff regulations and certificates of safety/standards compliance (if applicable); and serial numbers, part numbers, brand, model numbers, or other information that may be needed to identify the goods. For more information, check with your customs broker or legal adviser.

All shipments entering Mexico should have a tracking number.

Duties and taxes

Merchandise imported into Mexico must be identified with the proper, eight-digit Mexican tariff classification number. This will determine the duty rate and establish any applicable nontariff barriers.

For information on Mexico's tariff schedule see the Sistema Integral de Información de Comercio Exterior website (Spanish language only) or consult with your customs broker, carrier, or legal adviser.

Additional taxes and surcharges may apply, including:

• Value-added tax (IVA): Customs authorities collect a value-added tax () upon entry of the goods into Mexico;

• Special tax (IEPS): Applies to imports of certain products (e.g., alcoholic beverages) and can range from 25% to 160%;

• Customs processing fee (DTA); and

• Prescreening fee (prevalidación): Fee charged by Mexican customs (or sometimes by prie companies that customs engages) in connection with validation of the information in pedimentos before submission to customs.

The price quoted to the customer at checkout should include all taxes and duties. The customer should not be obligated to pay any additional duties or taxes at the time of the delivery of the order or at customs clearance.

Remote Fulfillment with FBA (customer as IOR)

If you sell products in Mexico through Remote Fulfillment with FBA, you aren’t required to pay any import duties, because the customer is the IOR. Amazon will fulfill your products and collect from the customer, paying the destination duties, taxes, and customs-clearance fees on the customer’s behalf.

Liquids, gels, powders, capsules, pills, or any other product whose nature, composition, or essence is not verifiable by sight cannot be imported through the Remote Fulfillment.

Amazon will give you an invoice for the marketplace fee once your product is sold. It will include the 16% VAT for this Amazon-provided service.

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特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。