Have you Noted the National Notes Yet?

Have you noted the National Notes yet? #TIGIE#internationaltrade#watch2021#mexico

TIGIE National Notes come into Force

International Law Office

On 28 Dec 2020 the National Notes entered into force. The National Notes are the official interpretation instrument of the General Import and Export Tariff Code (TIGIE) of the new General Import & Export Duties Law (LIGIE). Their application is mandatory to determine the tariff classification of goods entering/leaving Mexico.

The National Notes contain specifications & criteria for the tariff classification of goods. They must be used to interpret the TIGIE & apply it in a uniform way in accordance with the new LIGIE.

The Explanatory Notes of the Harmonised System were abrogated with the entry into force of the National Notes. Thus, as of 28 Dec 2020 the National Notes are the official instrument for the uniform interpretation and application of the TIGIE.

Since the Explanatory Notes aren't an integral part of the HSA, they're not binding for the contracting parties; their legal value is determined by each contracting party.

Mexico is entitled to abrogate the Explanatory Notes and instead apply the National Notes for the interpretation of the HS so long as they don't contradict the General Rules for the Interpretation of the HS.