Sistema Electrónico
de Aduanas

Definitive exports

  1. The definitive export system consists in the departure of the goods from the national territory to remain overseas for an unlimited time.
  2. Register at the Federal Taxpayers Registry.
  3. Register at the Sectoral Export Directory, whenever it refers to:
    a) Beverages with alcohol content and beer.
    b) Alcohol, denatured alcohol, and non-crystallizing honeys.
    c) Cut tobacco (cigarettes, cigars and other cut tobaccos, as well as those totally handmade).
    d) Fossil fuels, gasoline under 91 octanes, greater or equal to 91 octanes, diesel and non-fossil fuels
    e) Energy drinks, as well as concentrates, powders and syrups to prepare energy drinks.
    f) Flavoured beverages: concentrates, powders, syrups, substances, flavour extracts that when diluted produce flavoured beverages; syrups or concentrates to prepare flavoured beverages sold in open containers using automated, electrical or mechanical appliances, whenever the goods aforementioned contain any type of added sugar.
    g) Propane, butane, fuels and jet fuels and other kerosene, diesel, fuel oil, petroleum coke, coking coal, mineral coal and other fossil fuels.
    h) Pesticides which, according to the acute toxicity category shall be tariffed as follows:
    – Category 1 and 2 9%
    – Category 3 7%
    – Category 4 6%

    Registration at the Sectoral Export Directory

  1. It shall not be necessary to be registered in the Sectoral Export Directory for an export of goods classified in the tariff fractions listed in Sector 8, Part B, Annex 10 of the General Regulations of Foreign Trade in effect, whenever the exporter has acquired them in any transfer procedure foreseen in Article 31 of the Federal Law for the Administration and Disposal of Assets of the Public Sector, whenever the contributor is not included in any one of the premises to cease stated in Article 84 of the Regulation to the Customs Law or Rule 1.3.3., of said regulations.
  2. Hiring a customs broker service is necessary so on behalf of the exporter, he/she files the export declaration before the customs office.
  3. Exports generate a payment called Customs Duty (DTA Acronym in Spanish).
  4. The requirements established by the destination country for the exported goods shall be fulfilled.

Additional information

Procedure to export to a place different to that authorized

Legal grounds: Article 102 of the Customs Law and Rule 1.3.7. of the General Rules of Foreign Trade in effect, Article 19 fraction XI of the Law of Special Tax on Products and Services.