Last updated on November 30th, 2023 at 11:24 am
The IMMEX program is the legal framework that regulates maquiladoras in Mexico. It is one of the Foreign Trade Incentives Programs the Mexican government has implemented to make the country more competitive.
This comprehensive article discusses everything foreign manufacturers need to know about the IMMEX program and what maquiladoras in Mexico are about.
First, let us tackle the name. IMMEX stands for Industria Manufacturera, Maquiladora y de Servicios de Exportación; the literal translation gets tricky because of the word “Maquila.” For the last few days, I have been questioning my knowledge of Spanish while looking for a translation of this word into English. Technically, Maquila means “to perform a partial part of a production process,” although sometimes it is used interchangeably with “outsourcing.”
Now that we know that, we will use the term in Spanish throughout the article since there is no direct translation. So the IMMEX program is a manufacturing, maquila, and export services government program aimed at making Mexico more competitive internationally at attracting foreign investment. Maquiladoras in Mexico are companies that have enrolled in this program.
Table of Contents
History Of Maquiladoras In Mexico
The Mexico-US border Maquiladoras in Mexico have a long history dating back to 1965 when the IMMEX program’s first predecessor was created. It was called the Northern Border Industrialization Program. The idea was to create jobs and strengthen the country’s trade balance by increasing net exports. This led to a boost in the northern border industrialization due to the transfer of technology from the US to Mexico. In the following decade, plenty of industrial parks were built in the border states of Sonora, Chihuahua, Coahuila, and Baja California.
In 1972, this program was extended to be valid in the entire country instead of just on the northern border. Also, further regulation was created to regulate maquiladoras in Mexico in the Customs Code, and INEGI, Mexico’s Statistics Institute, started to collect statistical information on it.
Maquiladoras in Mexico saw their most significant growth when Mexico joined the North American Free Trade Agreement in 1994. This growth set the foundation for the IMMEX program we know today, issued by decree in 2006.
IMMEX Program Overview
The IMMEX program allows Mexican companies to import products under a special customs regime called the “special regime for producing, transforming, or repairing merchandise.” This means your imports can enter the Mexican territory for a given time and cannot exceed this period before they are exported back. The IMMEX program only applies to manufacturing since the products imported must undergo one of the following processes.
- Production. When you import raw materials and submit them to a process that does not change their chemical properties. Tables, t-shirts, or whatever you can think of that does not chemically changes qualifies as production.
- Transformation. If there is a chemical process involved, a transformation takes place. The final product would be an entirely different substance than the imported one. Consider importing ingredients and turning them into a food product, like a cake.
- Repairing. IMMEX program also allows for repairing or refurbishing. If you import a TV to get repaired and export it after, you can get the program’s benefits.
What type of goods can be imported under the IMMEX program?
The IMMEX program allows companies to import everything they need to carry out an industrial manufacturing process.
- Raw materials, parts, or components.
- Fuels, lubricants, and other materials that are consumed in the process.
- Packaging, containers, labels, etc.
- Shipping containers and boxes.
- Machinery, equipment, tools, and any instrument involved in the process.
How long can the imported goods remain in Mexico?
Article 108 of the Mexican Customs Law states how long maquiladoras in Mexico can import goods through an IMMEX program.
- Up to 18 months for fuels, packaging, labels, containers, raw materials, parts, and components (the below exceptions apply).
- Up to 12 months for raw materials specified in Annex II of the IMMEX program decree.
- Up to two years, in the case of shipping containers and trailer containers.
- For as long as the company is enrolled in the IMMEX program for lubricants and goods consumed during the process (except fuels), pollution control equipment, laboratory equipment, management equipment, measurement equipment, and quality control equipment.
Annex II Of The IMMEX Program Decree
| Tariff Code | Goods |
|---|---|
| 1,701.12 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 99.4 but less than 99.5 degrees. |
| 1,701.12 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 96 but less than 99.4 degrees. |
| 1,701.12 | Sugar whose sucrose content by weight, in the dry state, has a polarization of less than 96 degrees. |
| 1,701.13 | Cane sugar referred to in Subheading Note 2 to this Chapter. |
| 1,701.14 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 99.4 but less than 99.5 degrees. |
| 1,701.14 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 96 but less than 99.4 degrees. |
| 1,701.91 | With added flavoring or coloring. |
| 1,701.99 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 99.5 but less than 99.7 degrees. |
| 1,701.99 | Sugar whose sucrose content by weight, in the dry state, has a polarization equal to or greater than 99.7 but less than 99.9 degrees. |
| 1,701.99 | Others. |
| 1,702.90 | Refined liquid sugar and invert sugar. |
| 1,702.90 | Others. |
| 1,806.10 | With a sugar content equal to or greater than 90% by weight. |
| 2,106.90 | Flavored or colored syrups. |
| 0.00 | |
| 7,201.10 | Unalloyed pig iron with a phosphorus content not exceeding 0.5% by weight. |
| 7,201.20 | Unalloyed pig iron with a phosphorus content exceeding 0.5% by weight. |
| 7,201.50 | Alloyed pig iron. |
| 7,201.50 | Others. |
| 7,202.11 | With a carbon content of more than 2% by weight. |
| 7,202.19 | Others. |
| 7,202.21 | Ferrosilicon-zirconium or ferrosilicon-manganese-zirconium. |
| 7,202.21 | Others. |
| 7,202.29 | Others. |
| 7,202.30 | Ferro-silico-manganese. |
| 7,202.41 | With a carbon content of more than 4% by weight. |
| 7,202.49 | Others. |
| 7,202.50 | Ferro-silico-chrome. |
| 7,202.60 | Ferronickel. |
| 7,202.70 | Ferromolybdenum. |
| 7,202.80 | Ferro-tungsten and ferro-silico-tungsten. |
| 7,202.91 | Ferrotitanium, encapsulated. |
| 7,202.91 | Ferro-silico-titanium. |
| 7,202.91 | Ferrotitanium, except as provided in 7202.91.01. |
| 7,202.92 | Ferrovanadium, encapsulated. |
| 7,202.92 | Others. |
| 7,202.93 | Ferroniobium. |
| 7,202.99 | Ferrocalcium-silicon, except those included in 7202.99.02. |
| 7,202.99 | Ferrocalcium, ferrocalcium-aluminum or ferrocalcium-silicon, encapsulated. |
| 7,202.99 | Ferrophosphorus; ferroboron. |
| 7,202.99 | Others. |
| 7,203.10 | Ferrous products obtained by direct reduction of iron ores. |
| 7,203.90 | Others. |
| 7,204.10 | Waste and scrap, foundry. |
| 7,204.21 | Stainless steel. |
| 7,204.29 | Others. |
| 7,204.30 | Waste and scrap, tinned iron or steel. |
| 7,204.41 | Turnings, shavings, chips, shavings, filings (from grinding, sawing, filing) and trimmings from stamping or cutting, whether or not in bundles. |
| 7,204.49 | Others. |
| 7,204.50 | Scrap ingots. |
| 7,205.10 | Shells. |
| 7,205.21 | Made of alloy steels. |
| 7,205.29 | Others. |
| 7,206.10 | Ingots. |
| 7,206.90 | Others. |
| 7,207.11 | Of square or rectangular cross section, whose width is less than twice the thickness. |
| 7,207.12 | With thickness less than or equal to 185 mm . |
| 7,207.12 | Others. |
| 7,207.19 | Others. |
| 7,207.20 | With thickness less than or equal to 185 mm, and width equal to or greater than twice the thickness. |
| 7,207.20 | Others. |
| 7,208.10 | Thicker than 10 mm . |
| 7,208.10 | Of a thickness greater than 4.75 mm but not exceeding 10 mm . |
| 7,208.10 | Others. |
| 7,208.25 | Thicker than 10 mm . |
| 7,208.25 | Others. |
| 7,208.26 | Of a thickness greater than or equal to 3 mm but less than 4.75 mm . |
| 7,208.27 | Thickness less than 3 mm . |
| 7,208.36 | Thicker than 10 mm . |
| 7,208.37 | Of a thickness greater than or equal to 4.75 mm but less than or equal to 10 mm . |
| 7,208.38 | Of a thickness greater than or equal to 3 mm but less than 4.75 mm . |
| 7,208.39 | Thickness less than 3 mm . |
| 7,208.40 | Thicker than 4.75 mm . |
| 7,208.40 | Others. |
| 7,208.51 | Of a thickness exceeding 10 mm, except 7208.51.02 and 7208.51.03. |
| 7,208.51 | Steel plates thicker than 10 mm, grades SHT-80, SHT-110, AR-400, SMM-400 or A-516. |
| 7,208.51 | Steel plates thicker than 70 mm, grade A-36. |
| 7,208.52 | Of a thickness greater than or equal to 4.75 mm but less than or equal to 10 mm . |
| 7,208.53 | Of a thickness greater than or equal to 3 mm but less than 4.75 mm . |
| 7,208.54 | Thickness less than 3 mm . |
| 7,208.90 | Others. |
| 7,209.15 | With a carbon content of more than 0.4 % by weight. |
| 7,209.15 | Steels whose yield strength is equal to or greater than 355 MPa. |
| 7,209.15 | Steels for porcelain coating on exposed parts. |
| 7,209.15 | Others. |
| 7,209.16 | Thicker than 1 mm but less than 3 mm . |
| 7,209.17 | Of a thickness greater than or equal to 0.5 mm but less than or equal to 1 mm . |
| 7,209.18 | Thickness less than 0.5 mm . |
| 7,209.25 | Of a thickness greater than or equal to 3 mm . |
| 7,209.26 | Thicker than 1 mm but less than 3 mm . |
| 7,209.27 | Of a thickness greater than or equal to 0.5 mm but less than or equal to 1 mm . |
| 7,209.28 | Thickness less than 0.5 mm . |
| 7,209.90 | Others. |
| 7,210.11 | Of a thickness greater than or equal to 0.5 mm . |
| 7,210.12 | With a thickness equal to or greater than 0.20 mm, whose first two digits of hardening code are “T2”, “T3”, “T4” and “T5”, according to the international standard ASTM A623 for simple reduced product, or its equivalent in other standards, except for what is included in fraction 7210.12.03. |
| 7,210.12 | Whose first two digits of the mechanical characteristics designation code are “DR”, according to the international standard ASTM A623 for double reduced product, or its equivalent in other standards. |
| 7,210.12 | Tinned sheets, with a thickness of 0.20 mm or more, of which the first two digits of the hardening code are “T2”, “T3”, “T4” and “T5”, recognizable as being designed exclusively for the manufacture of caps and bottoms for dry cell stacks. |
| 7,210.12 | Others. |
| 7,210.20 | Leaded, including those coated with an alloy of lead and tin. |
| 7,210.30 | Zinc-plated sheets on both sides. |
| 7,210.30 | Others. |
| 7,210.41 | Zinc-plated sheets on both sides. |
| 7,210.41 | Others. |
| 7,210.49 | Plate, plated or coated with zinc on both sides, except 7210.49.02, 7210.49.03 and 7210.49.04. |
| 7,210.49 | With a carbon content greater than 0.4% by weight. |
| 7,210.49 | Of a thickness of less than 3 mm, whose deformation resistance limit is equal to or greater than 275 MPa, or of a thickness equal to or greater than 3 mm, whose deformation resistance limit is equal to or greater than 355 MPa. |
| 7,210.49 | With a zinc content in the coating less than or equal to 50 gr/cm 2 . |
| 7,210.49 | Others. |
| 7,210.50 | With thickness equal to or greater than 0.20 mm, whose first two digits of hardening code are “T2”, “T3”, “T4” and “T5”, according to the international standard ASTM A623 for simple reduced product, or its equivalent in other standards. |
| 7,210.50 | Whose first two digits of the mechanical characteristics designation code are “DR”, according to the international standard ASTM A623 for double reduced product, or its equivalent in other standards. |
| 7,210.50 | Others. |
| 7,210.61 | Coated with aluminum and zinc alloys. |
| 7,210.69 | Coated with unalloyed aluminum, known as “aluminized”. |
| 7,210.69 | Others. |
| 7,210.70 | Painted sheets, zinc-plated on both sides. |
| 7,210.70 | Others. |
| 7,210.90 | Plated with stainless steel. |
| 7,210.90 | Others. |
| 7,211.13 | Rolled on four faces or in closed grooves, of a width exceeding 150 mm and a thickness of 4 mm or more, unrolled and without embossed motifs. |
| 7,211.14 | Strapping. |
| 7,211.14 | Hot rolled products (“sheets”), of a thickness of 4.75 mm or more but less than 12 mm . |
| 7,211.14 | Others. |
| 7,211.19 | Straps with thickness less than 4.75 mm . |
| 7,211.19 | Hot rolled (“sheets”), with a thickness of 1.9 mm or more, but less than 4.75 mm . |
| 7,211.19 | Coil slabs for sheet metal (“Coils”). |
| 7,211.19 | Hot rolled sheets, of a width of more than 500 mm . but less than 600 mm . and a thickness of 1.9 mm or more but less than 4.75 mm . |
| 7,211.19 | Others. |
| 7,211.23 | Strapping of thickness equal to or greater than 0.05 mm . |
| 7,211.23 | Cold rolled sheets, with a thickness greater than 0.46 mm but not exceeding 3.4 mm . |
| 7,211.23 | Others. |
| 7,211.29 | Straps of thickness equal to or greater than 0.05 mm with a carbon content of less than 0.6%. |
| 7,211.29 | Straps with a carbon content equal to or greater than 0.6%. |
| 7,211.29 | Cold rolled sheets, with a thickness greater than 0.46 mm but not exceeding 3.4 mm . |
| 7,211.29 | Others. |
| 7,211.90 | Others. |
| 7,212.10 | Tin-plated strips. |
| 7,212.10 | Tinplate or tinplate sheets (tinplate). |
| 7,212.10 | Others. |
| 7,212.20 | Strapping. |
| 7,212.20 | Zinc plated on both sides, width over 500 mm . |
| 7,212.20 | Others. |
| 7,212.30 | Strapping. |
| 7,212.30 | Zinc plated on both sides, width over 500 mm . |
| 7,212.30 | Others. |
| 7,212.40 | Coated sheets with silicone varnish. |
| 7,212.40 | Of a total thickness equal to or greater than 0.075 mm but not exceeding 0.55 mm with plastic coating on one or both sides. |
| 7,212.40 | Zinc plated on both sides, width over 500 mm . |
| 7,212.40 | Others. |
| 7,212.50 | Otherwise coated. |
| 7,212.60 | Unworked chrome-plated sheet metal. |
| 7,212.60 | Strips electrolytically copper plated on both sides and polished with a proportion of copper not exceeding 5%, with a width not exceeding 100 mm and a thickness not exceeding 0.6 mm . |
| 7,212.60 | Stainless steel plated plates. |
| 7,212.60 | Others. |
| 7,213.10 | With notches, cords, grooves or reliefs, produced in the laminate. |
| 7,213.20 | Others, of easily machined steel. |
| 7,213.91 | With a carbon content of less than 0.4% by weight. |
| 7,213.91 | With a carbon content equal to or greater than 0.4% by weight. |
| 7,213.99 | Steel wire rod with a maximum carbon content of 0.13%, a maximum silicon content of 0.1%, and a minimum aluminum content of 0.02%, by weight. |
| 7,213.99 | Others. |
| 7,214.10 | Forged. |
| 7,214.20 | Rebar or reinforcing bars for cement or concrete. |
| 7,214.20 | Others. |
| 7,214.30 | The others are made of easy-to-machine steel. |
| 7,214.91 | With a carbon content of less than 0.25% by weight. |
| 7,214.91 | With a carbon content of 0.25% or more but less than 0.6% by weight. |
| 7,214.91 | Others. |
| 7,214.99 | With a carbon content of less than 0.25% by weight. |
| 7,214.99 | With a carbon content of 0.25% or more but less than 0.6% by weight. |
| 7,214.99 | Others. |
| 7,215.10 | Made of easily machined steel, simply obtained or cold finished. |
| 7,215.50 | Solid, aluminum or copper clad. |
| 7,215.50 | Others. |
| 7,215.90 | Others. |
| 7,216.10 | U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, less than 80 mm high. |
| 7,216.21 | L-shaped profiles. |
| 7,216.22 | T-profiles. |
| 7,216.31 | Whose thickness does not exceed 23 cm, except that included in fraction 7216.31.02. |
| 7,216.31 | Whose thickness is equal to or greater than 13 cm , without exceeding 20 cm . |
| 7,216.31 | Others. |
| 7,216.32 | Whose thickness does not exceed 23 cm, except that included in fraction 7216.32.02. |
| 7,216.32 | Whose thickness is equal to or greater than 13 cm , without exceeding 20 cm . |
| 7,216.32 | Others. |
| 7,216.33 | H-profiles. |
| 7,216.40 | L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more. |
| 7,216.50 | Z-shaped profiles, whose thickness does not exceed 23 cm . |
| 7,216.50 | Others. |
| 7,216.61 | Profiles in the shape of H, I, L, L, T, U and Z, whose thickness does not exceed 23 cm, except those included in fraction 7216.61.02. |
| 7,216.61 | U-shaped and I-shaped, whose thickness is equal to or greater than 13 cm , without exceeding 20 cm . |
| 7,216.61 | Others. |
| 7,216.69 | Profiles in the shape of H, I, L, L, T, U and Z, whose thickness does not exceed 23 cm, except those included in fraction 7216.69.02. |
| 7,216.69 | U-shaped and I-shaped, whose thickness is equal to or greater than 13 cm , without exceeding 20 cm . |
| 7,216.69 | Others. |
| 7,216.91 | Obtained or cold finished from flat rolled products. |
| 7,216.99 | Others. |
| 7,217.10 | Cold forged, with the largest cross section equal to or greater than 7 mm, but less than or equal to 28 mm, with a carbon content of less than 0.6% by weight. |
| 7,217.10 | Others. |
| 7,217.20 | Laminates, longitudinally joined together, recognizable as being designed exclusively for the manufacture of staples. |
| 7,217.20 | Others. |
| 7,217.30 | Copper plated, with a carbon content of less than 0.6%. |
| 7,217.30 | Others. |
| 7,217.90 | Others. |
| 7,218.10 | Ingots or other primary forms. |
| 7,218.91 | Rectangular cross section. |
| 7,218.99 | Others. |
| 7,219.11 | Thicker than 10 mm . |
| 7,219.12 | Thickness equal to or less than 6 mm and width equal to or greater than 710 mm, but not exceeding 1,350 mm. |
| 7,219.12 | Others. |
| 7,219.13 | Of a thickness greater than or equal to 3 mm but less than 4.75 mm . |
| 7,219.14 | Thickness less than 3 mm . |
| 7,219.21 | Thicker than 10 mm . |
| 7,219.22 | Of a thickness greater than or equal to 4.75 mm but less than or equal to 10 mm . |
| 7,219.23 | Of a thickness greater than or equal to 3 mm but less than 4.75 mm . |
| 7,219.24 | Thickness less than 3 mm . |
| 7,219.31 | Of a thickness greater than or equal to 4.75 mm . |
| 7,219.32 | Whose thickness does not exceed 4 mm . |
| 7,219.32 | Others. |
| 7,219.33 | Thicker than 1 mm but less than 3 mm . |
| 7,219.34 | Of a thickness greater than or equal to 0.5 mm but less than or equal to 1 mm . |
| 7,219.35 | Of a thickness equal to or greater than 0.3 mm . |
| 7,219.35 | Others. |
| 7,219.90 | Others. |
| 7,220.11 | Of a thickness greater than or equal to 4.75 mm . |
| 7,220.12 | Thickness less than 4.75 mm . |
| 7,220.20 | Untempered or pretempered (DGN-410, DGN-420 and DGN-440) with thickness equal to or greater than 0.3 mm , not exceeding 6.0 mm , and with a maximum width of 325 mm . |
| 7,220.20 | With a thickness equal to or greater than 0.3 mm, but not exceeding 4.0 mm, except that included in fraction 7220.20.01. |
| 7,220.20 | Others. |
| 7,220.90 | Others. |
| 7,221.00 | Stainless steel wire rod. |
| 7,222.11 | Nitrogen steel, hot rolled, peeled or ground. |
| 7,222.11 | Others. |
| 7,222.19 | Others. |
| 7,222.20 | Bars simply obtained or cold finished. |
| 7,222.30 | Hollow, for mine drilling. |
| 7,222.30 | Others. |
| 7,222.40 | Profiles. |
| 7,223.00 | Circular in cross section. |
| 7,223.00 | Others. |
| 7,224.10 | Tool grade steel ingots. |
| 7,224.10 | High-speed steel ingots. |
| 7,224.10 | Ingots, except those covered by 7224.10.01 and 7224.10.02. |
| 7,224.10 | Square or rectangular slabs (blooms) and tool grade steel billets. |
| 7,224.10 | Square or rectangular slabs (blooms) and high-speed steel billets. |
| 7,224.10 | Others. |
| 7,224.90 | Forgings, recognizable for the manufacture of seals or joints of drilling elements. |
| 7,224.90 | Intermediate products, with a carbon content lower or equal to 0.006% by weight. |
| 7,224.90 | Others. |
| 7,225.11 | Grain oriented. |
| 7,225.19 | Others. |
| 7,225.30 | Containing by weight 0.01% or less of carbon, and the following elements, considered individually or together: titanium between 0.02% and 0.15% by weight, niobium between 0.01% and 0.03% by weight. |
| 7,225.30 | With a boron content equal to or greater than 0.0008%, with a thickness greater than 10 mm . |
| 7,225.30 | With a boron content of 0.0008% or more, of a thickness of 4.75 mm or more, but not exceeding 10 mm . |
| 7,225.30 | With a boron content of 0.0008% or more, of a thickness of 3 mm or more, but less than 4.75 mm . |
| 7,225.30 | With a boron content equal to or greater than 0.0008%, with a thickness of less than 3 mm . |
| 7,225.30 | Made of high-speed steel. |
| 7,225.30 | Others. |
| 7,225.40 | With a boron content equal to or greater than 0.0008%, with a thickness greater than 10 mm . |
| 7,225.40 | With a boron content of 0.0008% or more, of a thickness of 4.75 mm or more, but not exceeding 10 mm . |
| 7,225.40 | With a boron content of 0.0008% or more, of a thickness of 3 mm or more, but less than 4.75 mm . |
| 7,225.40 | With a boron content equal to or greater than 0.0008%, with a thickness of less than 3 mm . |
| 7,225.40 | Made of high-speed steel. |
| 7,225.40 | Others. |
| 7,225.50 | With a boron content of 0.0008% or more, and a thickness of 3 mm or more, rolled. |
| 7,225.50 | With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled. |
| 7,225.50 | With a boron content of 0.0008% or more, and a thickness of 0.5 mm or more, but not exceeding 1 mm, rolled. |
| 7,225.50 | With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled. |
| 7,225.50 | With a boron content equal to or greater than 0.0008%, uncoiled. |
| 7,225.50 | Made of high-speed steel. |
| 7,225.50 | Others. |
| 7,225.91 | Electrolytically galvanized. |
| 7,225.92 | Otherwise, they are otherwise sealed. |
| 7,225.99 | Others. |
| 7,226.11 | Grain oriented. |
| 7,226.19 | Others. |
| 7,226.20 | Made of high-speed steel. |
| 7,226.91 | Of a width exceeding 500 mm, except 7226.91.02, 7226.91.03, 7226.91.04, 7226.91.05 and 7226.91.06. |
| 7,226.91 | With a boron content of 0.0008% or more, and a thickness of 3 mm or more, rolled. |
| 7,226.91 | With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled. |
| 7,226.91 | With a boron content of 0.0008% or more, and a thickness of 0.5 mm or more, but not exceeding 1 mm, rolled. |
| 7,226.91 | With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled. |
| 7,226.91 | With a boron content equal to or greater than 0.0008%, uncoiled. |
| 7,226.91 | Others. |
| 7,226.92 | With a boron content of 0.0008% or more, and a thickness of 3 mm or more, rolled. |
| 7,226.92 | With a boron content equal to or greater than 0.0008%, and thickness greater than 1 mm, but less than 3 mm, rolled. |
| 7,226.92 | With a boron content of 0.0008% or more, and a thickness of 0.5 mm or more, but not exceeding 1 mm, rolled. |
| 7,226.92 | With a boron content equal to or greater than 0.0008%, and thickness less than 0.5 mm, rolled. |
| 7,226.92 | With a boron content equal to or greater than 0.0008%, uncoiled. |
| 7,226.92 | Others. |
| 7,226.99 | Electrolytically galvanized. |
| 7,226.99 | Otherwise, they are otherwise sealed. |
| 7,226.99 | Others. |
| 7,227.10 | Made of high-speed steel. |
| 7,227.20 | Made of silico-manganese steel. |
| 7,227.90 | Tool grade steel. |
| 7,227.90 | Others. |
| 7,228.10 | Hot finished bars. |
| 7,228.10 | Others. |
| 7,228.20 | Hot finished bars. |
| 7,228.20 | Others. |
| 7,228.30 | In tool grade steels. |
| 7,228.30 | Others. |
| 7,228.40 | In tool grade steels. |
| 7,228.40 | Others. |
| 7,228.50 | In tool grade steels. |
| 7,228.50 | Others. |
| 7,228.60 | In tool grade steels. |
| 7,228.60 | Others. |
| 7,228.70 | Profiles. |
| 7,228.80 | Hollow rods for drilling. |
| 7,229.20 | Made of silico-manganese steel. |
| 7,229.90 | Coated with copper and treated or not with boron, with a diameter of 0.8 mm or less, suitable for the manufacture of electrodes for light bulb ignition cathodes, discharge tubes or cathode ray tubes. |
| 7,229.90 | Tool grade steel. |
| 7,229.90 | Oil tempered, of chromium-silicon and/or chromium-vanadium steel, with a carbon content of less than 1.3% by weight, and a diameter of 6.35 mm or less. |
| 7,229.90 | Made of high-speed steel. |
| 7,229.90 | Others. |
| 7,304.11 | Hot rolled tubes, not coated or other surface work, including varnished or lacquered hot rolled tubes: of outside diameter not exceeding 114.3 mm and wall thickness not exceeding 4 mm but not exceeding 19.5 mm . |
| 7,304.11 | Hot rolled tubes, not coated or other surface work, including varnished or lacquered hot rolled tubes: of outside diameter exceeding 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or exceeding 6.35 mm but not exceeding 38.1 mm . |
| 7,304.11 | Hot-rolled tubes, not coated or other surface work, including varnished or lacquered hot-rolled tubes: of an outside diameter of 406.4 mm or more and a wall thickness of 9.52 mm or more but not exceeding 31.75 mm . |
| 7,304.11 | Cold rolled tubes, not coated or other surface work, including varnished or lacquered cold rolled tubes: of outside diameter not exceeding 114.3 mm and wall thickness not exceeding 1.27 mm but not exceeding 9.5 mm . |
| 7,304.11 | Semi-finished tubes or sketches for the exclusive use of cold drawn pipe manufacturing companies. |
| 7,304.11 | Others. |
| 7,304.19 | Hot rolled tubes, not coated or other surface work, including varnished or lacquered hot rolled tubes: of an external diameter not exceeding 114.3 mm and a wall thickness not exceeding 4 mm but not exceeding 19.5 mm . |
| 7,304.19 | Hot rolled tubes, not coated or other surface work, including varnished or lacquered hot rolled tubes: of outside diameter exceeding 114.3 mm but not exceeding 406.4 mm and wall thickness equal to or exceeding 6.35 mm but not exceeding 38.1 mm . |
| 7,304.19 | Hot-rolled tubes, not coated or other surface work, including varnished or lacquered hot-rolled tubes: of an outside diameter of 406.4 mm or more and a wall thickness of 9.52 mm or more but not exceeding 31.75 mm . |
| 7,304.19 | Cold rolled tubes, not coated or other surface work, including varnished or lacquered cold rolled tubes: of an outside diameter not exceeding 114.3 mm and a wall thickness not exceeding 1.27 mm and not exceeding 9.5 mm . |
| 7,304.19 | Semi-finished tubes or sketches for the exclusive use of cold drawn pipe manufacturing companies. |
| 7,304.19 | Others. |
| 7,304.23 | Drill pipe, hot rolled, with an outside diameter of 60.3 mm or more but not exceeding 168.3 mm, with threaded ends. |
| 7,304.29 | Casing pipes, hot-rolled, with threaded ends, of an outside diameter of 114.3 mm or more but not exceeding 346.1 mm . |
| 7,304.29 | Casing pipes, hot-rolled, with threaded ends, of an outside diameter of 460.4 mm or more but not exceeding 508 mm . |
| 7,304.29 | Casing pipe, hot-rolled, unthreaded, of an outside diameter of 114.3 mm or more but not exceeding 346.1 mm . |
| 7,304.29 | Casing pipes, hot rolled, unthreaded, of an outside diameter of 460.4 mm or more but not exceeding 508 mm . |
| 7,304.29 | Tubing, hot-rolled, threaded, of an outside diameter not exceeding 114.3 mm . |
| 7,304.29 | Tubing, hot-rolled, not threaded, of an outside diameter not exceeding 114.3 mm . |
| 7,304.29 | Others. |
| 7,304.31 | So-called “mechanical” or “structural” pipes, without coatings or other surface work, of an outside diameter not exceeding 114.3 mm and a wall thickness of 1.27 mm or more but not exceeding 9.5 mm . |
| 7,304.31 | Hollow bars with an outside diameter greater than 30 mm but not exceeding 50 mm . |
| 7,304.31 | Hollow bars with outside diameter greater than 50 mm . |
| 7,304.31 | Coils. |
| 7,304.31 | Finned or flanged tubes. |
| 7,304.31 | Made of carbon steel, with a diameter greater than 120 mm . |
| 7,304.31 | So-called “thermal” or “conduction” pipes, without coatings or other surface work, of an outside diameter not exceeding 114.3 mm and a wall thickness of 1.27 mm or more but not exceeding 9.5 mm . |
| 7,304.31 | Others. |
| 7,304.39 | Hot-rolled “mechanical” or “structural” tubes and pipes, not coated or surface-worked, including hot-rolled, lacquered or varnished “mechanical” or “structural” tubes: of an external diameter not exceeding 114.3 mm, and a wall thickness not exceeding 4 mm but not exceeding 19.5 mm. |
| 7,304.39 | Hot-rolled “mechanical” or “structural” tubing, not coated or otherwise surface-worked, including hot-rolled, lacquered or varnished “mechanical” or “structural” tubing: of an outside diameter exceeding 114.3 mm but not exceeding 355.6 mm and a wall thickness of 6.35 mm or more but not exceeding 38.1 mm . |
| 7,304.39 | Hot-rolled hollow bars, with an outside diameter exceeding 30 mm but not exceeding 50 mm, as well as those with an outside diameter exceeding 300 mm. |
| 7,304.39 | Hot-rolled hollow bars, of an outside diameter exceeding 50 mm but not exceeding 300 mm . |
| 7,304.39 | Thermal” or “conduction” tubes, without coating or surface work, including lacquered or varnished “thermal” or “conduction” tubes: of an external diameter not exceeding 114.3 mm and a wall thickness not exceeding 4 mm, but not exceeding 19.5 mm. |
| 7,304.39 | Thermal” or “conduction” tubes, without coating or other surface work, including lacquered or varnished “thermal” or “conduction” tubes: of an outside diameter greater than 114.3 mm but not exceeding 406.4 mm and a wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. |
| 7,304.39 | Thermal” or “conduction” tubes, without coating or other surface work, including lacquered or varnished “thermal” or “conduction” tubes: of an external diameter of 406.4 mm or more and a wall thickness of 9.52 mm or more but not exceeding 31.75 mm. |
| 7,304.39 | Finned or flanged tubes. |
| 7,304.39 | Semi-finished tubes or sketches, without coating or other surface work, of an outside diameter of 20 mm or more but not exceeding 460 mm and a wall thickness of 2.8 mm or more but not exceeding 35.4 mm , with plain, beveled, upset and/or threaded ends and coupling. |
| 7,304.39 | Others. |
| 7,304.41 | Others. |
| 7,304.49 | Others. |
| 7,304.51 | Others. |
| 7,304.59 | So-called “mechanical” or “structural” tubes without coating or other surface work, including lacquered or varnished “mechanical” or “structural” tubes: of an outside diameter not exceeding 114.3 mm and a wall thickness of 4 mm or more but not exceeding 19.5 mm . |
| 7,304.59 | So-called “mechanical” or “structural” tubes, without coating or other surface work, including lacquered or varnished “mechanical” or “structural” tubes: of outside diameter greater than 114.3 mm but not exceeding 355.6 mm and wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm . |
| 7,304.59 | Hollow bars with an outside diameter greater than 30 mm but not exceeding 50 mm, as well as those with an outside diameter greater than 300 mm. |
| 7,304.59 | Hollow bars with an outside diameter greater than 50 mm but not exceeding 300 mm . |
| 7,304.59 | Thermal” or “conduction” tubes, without coating or other work, including lacquered or varnished “thermal” or “conduction” tubes: of an external diameter not exceeding 114.3 mm and a wall thickness of 4 mm or more but not exceeding 19.5 mm . |
| 7,304.59 | Thermal” or “conduction” tubes, without coating or other surface work, including lacquered or varnished “thermal” or “conduction” tubes: of an outside diameter greater than 114.3 mm but not exceeding 406.4 mm and a wall thickness equal to or greater than 6.35 mm but not exceeding 38.1 mm. |
| 7,304.59 | Thermal” or “conduction” tubes, without coating or other surface work, including lacquered or varnished “thermal” or “conduction” tubes: of an external diameter of 406.4 mm or more and a wall thickness of 9.52 mm or more but not exceeding 31.75 mm. |
| 7,304.59 | Others. |
| 7,304.90 | Others. |
| 7,306.19 | Others. |
| 7,306.30 | Galvanized, except as provided for in 7306.30.02. |
| 7,306.30 | Others. |
| 7,306.61 | Square or rectangular section. |
| 7,307.93 | Butt welding accessories. |
| 7,312.10 | Galvanized, with a diameter greater than 4 mm, consisting of more than 5 wires and with untwisted cores of the same material, except those included in fraction 7312.10.07. |
| 7,312.10 | Made of non-galvanized steel, covered by a layer of coupled wires of “Z” profile, with diameter less than or equal to 60 mm. |
| 7,312.10 | Flexible cable (Bowden cable) consisting of copper-plated steel wires spirally wound on a core of the same material, with a diameter of 5 mm or less. |
| 7,312.10 | Made of brass-plated steel, exclusively recognizable for the manufacture of tires. |
| 7,312.10 | Of uncoated steel, whether or not lubricated, except those covered by 7312.10.08. |
| 7,312.10 | Galvanized, with a diameter of less than 1.6 mm, consisting of 9 or more strands with a diameter of less than 0.18 mm, twisted in S or Z direction. |
| 7,312.10 | Galvanized, with a diameter greater than 4 mm but less than 19 mm, consisting of 7 wires, lubricated or unlubricated. |
| 7,312.10 | Ungalvanized, with a diameter less than or equal to 19 mm, consisting of 7 wires. |
| 7,312.10 | Braided or twisted, less than 500 m long, with metallic attachments at the ends. |
| 7,312.10 | Plasticized cables. |
| 7,312.10 | Others. |
| 7,312.90 | Others. |
| 7,313.00 | Barbed wire, of iron or steel; wire (single or double) and string, twisted, whether or not barbed, of iron or steel, of a kind used for fencing. |
| 7,314.19 | Of wire of circular cross-section, except 7314.19.01 and 7314.19.03. |
| 7,314.19 | Zinc plated. |
| 7,314.19 | Others. |
| 7,314.20 | Nets and grids, welded at the crossing points, made of wire whose largest cross-sectional dimension is greater than or equal to 3 mm and with a mesh area greater than or equal to 100 cm². |
| 7,314.31 | Zinc plated. |
| 7,314.39 | Others. |
| 7,314.41 | Zinc plated. |
| 7,314.42 | Plastic coated. |
| 7,314.49 | Others. |
| 7,314.50 | Sheets and strips, extended (unfolded). |
| 7,315.82 | Weighing less than 15 kg per linear meter, extended, except for that included in 7315.82.01. |
| 7,315.82 | Others. |
| 7,315.89 | Weighing less than 15 kg/m, except 7315.89.01. |
| 7,315.89 | Others. |
| 7,317.00 | Nails for horseshoeing. |
| 7,317.00 | Others. |
| 0.00 | |
| 5,001.00 | Silk cocoons suitable for reeling. |
| 5,002.00 | Raw silk (untwisted). |
| 5,003.00 | No backcombing or combing. |
| 5,003.00 | Others. |
| 5,004.00 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale. |
| 5,005.00 | Silk waste yarn, not put up for retail sale. |
| 5,006.00 | Silk yarn, or yarn spun from silk waste, put up for retail sale; “Messina hair” (“Florentine horsehair”). |
| 5,007.10 | Tassel fabrics. |
| 5,007.20 | Other fabrics containing 85% or more by weight of silk or silk waste other than flock. |
| 5,007.90 | Other fabrics. |
| 5,101.11 | With a fiber yield equal to or less than 75%. |
| 5,101.11 | Others. |
| 5,101.19 | With a fiber yield equal to or less than 75%. |
| 5,101.19 | Others. |
| 5,101.21 | With a fiber yield equal to or less than 75%. |
| 5,101.21 | Others. |
| 5,101.29 | With a fiber yield equal to or less than 75%. |
| 5,101.29 | Others. |
| 5,101.30 | With a fiber yield equal to or less than 75%. |
| 5,101.30 | Others. |
| 5,102.11 | Kashmir goat. |
| 5,102.19 | Angora goat (mohair). |
| 5,102.19 | Rabbit or hare. |
| 5,102.19 | Others. |
| 5,102.20 | Common goat. |
| 5,102.20 | Others. |
| 5,103.10 | Wool, from combing machines (“blousses”). |
| 5,103.10 | Of clean wool, except from combing machines (“blousses”). |
| 5,103.10 | Others. |
| 5,103.20 | Wool, from combing machines (“blousses”). |
| 5,103.20 | Of clean wool, except from combing machines (“blousses”). |
| 5,103.20 | Others. |
| 5,103.30 | Ordinary hair waste. |
| 5,104.00 | Yarns of wool or of fine or ordinary hair. |
| 5,105.10 | Carded wool. |
| 5,105.21 | “Bulk combed wool”. |
| 5,105.29 | Hairstyles in strands (“tops”). |
| 5,105.29 | Others. |
| 5,105.31 | Kashmir goat. |
| 5,105.39 | Made of alpaca, vicuña and llama, combed in strands (“tops”). |
| 5,105.39 | Of guanaco combed in strands (“tops”). |
| 5,105.39 | Others. |
| 5,105.40 | Ordinary hair, carded or combed. |
| 5,106.10 | With a wool content of 85% or more by weight. |
| 5,106.20 | With a wool content of less than 85% by weight. |
| 5,107.10 | With a wool content of 85% or more by weight. |
| 5,107.20 | With a wool content of less than 85% by weight. |
| 5,108.10 | Carding. |
| 5,108.20 | Hairstyle. |
| 5,109.10 | Containing 85% or more by weight of wool or fine hair. |
| 5,109.90 | Others. |
| 5,110.00 | Yarn of coarse animal hair or horsehair (including gimped horsehair yarn), whether or not put up for retail sale. |
| 5,111.11 | Of the type used for upholstery and tapestry, hand-woven fabrics. |
| 5,111.11 | Others. |
| 5,111.19 | Of the type used for upholstery and tapestry, hand-woven fabrics. |
| 5,111.19 | Others. |
| 5,111.20 | Of the type used for upholstery and tapestry. |
| 5,111.20 | Others. |
| 5,111.30 | Of the type used for upholstery and tapestry. |
| 5,111.30 | Others. |
| 5,111.90 | Others. |
| 5,112.11 | Of the type used for upholstery and tapestry. |
| 5,112.11 | Others. |
| 5,112.19 | Of the type used for upholstery and tapestry. |
| 5,112.19 | Billiard cloth. |
| 5,112.19 | Others. |
| 5,112.20 | Of the type used for upholstery and tapestry. |
| 5,112.20 | Others. |
| 5,112.30 | Of the type used for upholstery and tapestry. |
| 5,112.30 | Billiard cloth. |
| 5,112.30 | Others. |
| 5,112.90 | Others. |
| 5,113.00 | Ordinary hair. |
| 5,113.00 | Others. |
| 5,201.00 | With nugget. |
| 5,201.00 | Seedless, fiber with more than 29 mm in length. |
| 5,201.00 | Others. |
| 5,202.10 | Yarn waste. |
| 5,202.91 | Lint. |
| 5,202.99 | Delete. |
| 5,202.99 | Others. |
| 5,203.00 | Carded or combed cotton. |
| 5,204.11 | Containing 85% or more by weight of cotton. |
| 5,204.19 | Others. |
| 5,204.20 | Conditioned for retail sale. |
| 5,205.11 | Titer greater than or equal to 714.29 decitex (less than or equal to metric number 14). |
| 5,205.12 | Less than 714.29 decitex but greater than or equal to 232.56 decitex (greater than metric number 14 but less than or equal to metric number 43). |
| 5,205.13 | Less than 232.56 decitex but greater than or equal to 192.31 decitex (greater than metric number 43 but less than or equal to metric number 52). |
| 5,205.14 | Less than 192.31 decitex but greater than or equal to 125 decitex (greater than metric number 52 but less than or equal to metric number 80). |
| 5,205.15 | Titer less than 125 decitex (greater than metric number 80). |
| 5,205.21 | Titer greater than or equal to 714.29 decitex (less than or equal to metric number 14). |
| 5,205.22 | Less than 714.29 decitex but greater than or equal to 232.56 decitex (greater than metric number 14 but less than or equal to metric number 43). |
| 5,205.23 | Less than 232.56 decitex but greater than or equal to 192.31 decitex (greater than metric number 43 but less than or equal to metric number 52). |
| 5,205.24 | Less than 192.31 decitex but greater than or equal to 125 decitex (greater than metric number 52 but less than or equal to metric number 80). |
| 5,205.26 | Of less than 125 decitex but greater than or equal to 106.38 decitex (greater than metric number 80 but less than or equal to metric number 94). |
| 5,205.27 | With a titer of less than 106.38 decitex but greater than or equal to 83.33 decitex (greater than metric number 94 but less than or equal to metric number 120). |
| 5,205.28 | Titer less than 83.33 decitex (greater than metric number 120). |
| 5,205.31 | Of a count greater than or equal to 714.29 decitex per single yarn (less than or equal to metric number 14 per single yarn). |
| 5,205.32 | Of count less than 714.29 decitex but greater than or equal to 232.56 decitex, per single yarn (greater than metric number 14 but less than or equal to metric number 43, per single yarn). |
| 5,205.33 | Of count less than 232.56 decitex but greater than or equal to 192.31 decitex, per single yarn (greater than metric number 43 but less than or equal to metric number 52, per single yarn). |
| 5,205.34 | Of count less than 192.31 decitex but greater than or equal to 125 decitex, per single yarn (greater than metric number 52 but less than or equal to metric number 80, per single yarn). |
| 5,205.35 | Less than 125 decitex per single yarn (greater than metric number 80 per single yarn). |
| 5,205.41 | Of a count greater than or equal to 714.29 decitex per single yarn (less than or equal to metric number 14 per single yarn). |
| 5,205.42 | Of count less than 714.29 decitex but greater than or equal to 232.56 decitex, per single yarn (greater than metric number 14 but less than or equal to metric number 43, per single yarn). |
| 5,205.43 | Of count less than 232.56 decitex but greater than or equal to 192.31 decitex, per single yarn (greater than metric number 43 but less than or equal to metric number 52, per single yarn). |
| 5,205.44 | Of count less than 192.31 decitex but greater than or equal to 125 decitex, per single yarn (greater than metric number 52 but less than or equal to metric number 80, per single yarn). |
| 5,205.46 | Of count less than 125 decitex but greater than or equal to 106.38 decitex, per single yarn (greater than metric number 80 but less than or equal to metric number 94, per single yarn). |
| 5,205.47 | Of count less than 106.38 decitex but greater than or equal to 83.33 decitex, per single yarn (greater than metric number 94 but less than or equal to metric number 120, per single yarn). |
| 5,205.48 | Less than 83.33 decitex per single yarn (greater than metric number 120 per single yarn). |
| 5,206.11 | Titer greater than or equal to 714.29 decitex (less than or equal to metric number 14). |
| 5,206.12 | Less than 714.29 decitex but greater than or equal to 232.56 decitex (greater than metric number 14 but less than or equal to metric number 43). |
| 5,206.13 | Less than 232.56 decitex but greater than or equal to 192.31 decitex (greater than metric number 43 but less than or equal to metric number 52). |
| 5,206.14 | Less than 192.31 decitex but greater than or equal to 125 decitex (greater than metric number 52 but less than or equal to metric number 80). |
| 5,206.15 | Titer less than 125 decitex (greater than metric number 80). |
| 5,206.21 | Titer greater than or equal to 714.29 decitex (less than or equal to metric number 14). |
| 5,206.22 | Less than 714.29 decitex but greater than or equal to 232.56 decitex (greater than metric number 14 but less than or equal to metric number 43). |
| 5,206.23 | Less than 232.56 decitex but greater than or equal to 192.31 decitex (greater than metric number 43 but less than or equal to metric number 52). |
| 5,206.24 | Less than 192.31 decitex but greater than or equal to 125 decitex (greater than metric number 52 but less than or equal to metric number 80). |
| 5,206.25 | Titer less than 125 decitex (greater than metric number 80). |
| 5,206.31 | Of a count greater than or equal to 714.29 decitex per single yarn (less than or equal to metric number 14 per single yarn). |
| 5,206.32 | Of count less than 714.29 decitex but greater than or equal to 232.56 decitex, per single yarn (greater than metric number 14 but less than or equal to metric number 43, per single yarn). |
| 5,206.33 | Of count less than 232.56 decitex but greater than or equal to 192.31 decitex, per single yarn (greater than metric number 43 but less than or equal to metric number 52, per single yarn). |
| 5,206.34 | Of count less than 192.31 decitex but greater than or equal to 125 decitex, per single yarn (greater than metric number 52 but less than or equal to metric number 80, per single yarn). |
| 5,206.35 | Less than 125 decitex per single yarn (greater than metric number 80 per single yarn). |
| 5,206.41 | Of a count greater than or equal to 714.29 decitex single yarn (less than or equal to metric number 14 per single yarn). |
| 5,206.42 | Of count less than 714.29 decitex but greater than or equal to 232.56 decitex, per single yarn (greater than metric number 14 but less than or equal to metric number 43, per single yarn). |
| 5,206.43 | Of count less than 232.56 decitex but greater than or equal to 192.31 decitex, per single yarn (greater than metric number 43 but less than or equal to metric number 52, per single yarn). |
| 5,206.44 | Of count less than 192.31 decitex but greater than or equal to 125 decitex, per single yarn (greater than metric number 52 but less than or equal to metric number 80, per single yarn). |
| 5,206.45 | Less than 125 decitex per single yarn (greater than metric number 80 per single yarn). |
| 5,207.10 | Containing 85% or more by weight of cotton. |
| 5,207.90 | Others. |
| 5,208.11 | Of taffeta weave, weighing 100 g/m² or less. |
| 5,208.12 | Taffeta weave, weighing more than 100 g/m². |
| 5,208.13 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,208.19 | Twill weave. |
| 5,208.19 | With a cotton content equal to 100%, of a weight not exceeding 50 g/m² and a width not exceeding 1.50 m . |
| 5,208.19 | Others. |
| 5,208.21 | Of taffeta weave, weighing 100 g/m² or less. |
| 5,208.22 | Taffeta weave, weighing more than 100 g/m². |
| 5,208.23 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,208.29 | Twill weave. |
| 5,208.29 | Others. |
| 5,208.31 | Of taffeta weave, weighing 100 g/m² or less. |
| 5,208.32 | Taffeta weave, weighing more than 100 g/m². |
| 5,208.33 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,208.39 | Twill weave. |
| 5,208.39 | Others. |
| 5,208.41 | Of taffeta weave, weighing 100 g/m² or less. |
| 5,208.42 | Taffeta weave, weighing more than 100 g/m². |
| 5,208.43 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,208.49 | Other fabrics. |
| 5,208.51 | Of taffeta weave, weighing 100 g/m² or less. |
| 5,208.52 | Taffeta weave, weighing more than 100 g/m². |
| 5,208.59 | Twill weave, of course superior to 4. |
| 5,208.59 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,208.59 | Others. |
| 5,209.11 | Taffeta weave. |
| 5,209.12 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,209.19 | Twill weave. |
| 5,209.19 | Others. |
| 5,209.21 | Taffeta weave. |
| 5,209.22 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,209.29 | Twill weave. |
| 5,209.29 | Others. |
| 5,209.31 | Taffeta weave. |
| 5,209.32 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,209.39 | Twill weave. |
| 5,209.39 | Others. |
| 5,209.41 | Taffeta weave. |
| 5,209.42 | In which the warp yarns are dyed blue and the weft yarns are unbleached, bleached, dyed gray or colored lighter blue than the warp yarns. |
| 5,209.42 | Others. |
| 5,209.43 | Other twill weave fabrics, including cross weave, of a course of 4 or less. |
| 5,209.49 | Other fabrics. |
| 5,209.51 | Taffeta weave. |
| 5,209.52 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,209.59 | Twill weave. |
| 5,209.59 | Others. |
| 5,210.11 | Plain woven fabrics, in rolls up to 225 cm wide, with 100% cotton in the weft and 100% rayon in the warp. |
| 5,210.11 | Others. |
| 5,210.19 | Twill weave, of course superior to 4. |
| 5,210.19 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,210.19 | Others. |
| 5,210.21 | Taffeta weave. |
| 5,210.29 | Twill weave, of course superior to 4. |
| 5,210.29 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,210.29 | Others. |
| 5,210.31 | Taffeta weave. |
| 5,210.32 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,210.39 | Twill weave. |
| 5,210.39 | Others. |
| 5,210.41 | Taffeta weave. |
| 5,210.49 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,210.49 | Others. |
| 5,210.51 | Taffeta weave. |
| 5,210.59 | Twill weave, of course superior to 4. |
| 5,210.59 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,210.59 | Others. |
| 5,211.11 | Plain woven fabrics, in rolls up to 225 cm wide, with 100% cotton in the weft and 100% rayon in the warp. |
| 5,211.11 | Others. |
| 5,211.12 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,211.19 | Twill weave. |
| 5,211.19 | Others. |
| 5,211.20 | Taffeta weave. |
| 5,211.20 | Twill weave, of course superior to 4. |
| 5,211.20 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,211.20 | Others. |
| 5,211.31 | Taffeta weave. |
| 5,211.32 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,211.39 | Twill weave. |
| 5,211.39 | Others. |
| 5,211.41 | Taffeta weave. |
| 5,211.42 | In which the warp yarns are dyed blue and the weft yarns are unbleached, bleached, dyed gray or colored lighter blue than the warp yarns. |
| 5,211.42 | Others. |
| 5,211.43 | Other twill weave fabrics, including cross weave, of a course of 4 or less. |
| 5,211.49 | Other fabrics. |
| 5,211.51 | Taffeta weave. |
| 5,211.52 | Of twill weave, including cross weave, of course less than or equal to 4. |
| 5,211.59 | Twill weave. |
| 5,211.59 | Others. |
| 5,212.11 | Raw. |
| 5,212.12 | Bleached. |
| 5,212.13 | Dyed. |
| 5,212.14 | With yarns of different colors. |
| 5,212.15 | Prints. |
| 5,212.21 | Raw. |
| 5,212.22 | Bleached. |
| 5,212.23 | Dyed. |
| 5,212.24 | Denim type. |
| 5,212.24 | Others. |
| 5,212.25 | Prints. |
| 5,301.10 | Rough or retted flax. |
| 5,301.21 | Agramado or espadado. |
| 5,301.29 | Others. |
| 5,301.30 | Tow and linen waste. |
| 5,302.10 | Raw or retted hemp. |
| 5,302.90 | Others. |
| 5,303.10 | Jute and other textile bast fibers, raw or retted. |
| 5,303.90 | Others. |
| 5,305.00 | Of coconut, raw. |
| 5,305.00 | Coconut fibers, except those covered by 5305.00.01. |
| 5,305.00 | Abaca, raw. |
| 5,305.00 | Abaca fibers, except those covered by fraction 5305.00.03. |
| 5,305.00 | Sisal and other textile fibers of the genus Agave, raw. |
| 5,305.00 | Sisal and other textile fibers of the genus Agave, processed but not spun: tow and waste of these fibers (including yarn waste and garnetted stock). |
| 5,305.00 | Other raw textile fibers. |
| 5,305.00 | Others. |
| 5,306.10 | Simple. |
| 5,306.20 | Twisted or wired. |
| 5,307.10 | Simple. |
| 5,307.20 | Twisted or wired. |
| 5,308.10 | Coconut yarn. |
| 5,308.20 | Hemp yarn. |
| 5,308.90 | De ramio. |
| 5,308.90 | Paper yarns. |
| 5,308.90 | Others. |
| 5,309.11 | Raw or bleached. |
| 5,309.19 | Others. |
| 5,309.21 | Raw or bleached. |
| 5,309.29 | Others. |
| 5,310.10 | Raw. |
| 5,310.90 | Others. |
| 5,311.00 | Of ramie or paper yarn. |
| 5,311.00 | Others. |
| 5,401.10 | Made of synthetic filaments. |
| 5,401.20 | Made of artificial filaments. |
| 5,402.11 | Aramid. |
| 5,402.19 | Of nylon filaments, high tenacity, single, flat, flat, tensioned to the maximum, produced with a twist not exceeding 40 turns per meter. |
| 5,402.19 | Others. |
| 5,402.20 | Single, flat, tensioned to the maximum, produced with a twist not exceeding 40 turns per meter. |
| 5,402.20 | Others. |
| 5,402.31 | Of nylon or other polyamides, measuring 50 tex or less, single yarn. |
| 5,402.32 | Of nylon or other polyamides, measuring more than 50 tex, single yarn. |
| 5,402.33 | Of polyesters. |
| 5,402.34 | Made of polypropylene. |
| 5,402.39 | Polyvinyl alcohol. |
| 5,402.39 | Others. |
| 5,402.44 | Of polyurethane, of the so-called “elastane” type, untwisted, not on warp spools (in jumbo spools). |
| 5,402.44 | Others. |
| 5,402.45 | Nylon filament yarn, other than those of 5402.45.02 and 5402.45.04. |
| 5,402.45 | Of 44.4 decitex (40 deniers) and 34 filaments, except those of 5402.45.03 and 5402.45.04. |
| 5,402.45 | Aramid. |
| 5,402.45 | Made of partially oriented nylon filaments. |
| 5,402.45 | Others. |
| 5,402.46 | Other, of partially oriented polyesters. |
| 5,402.47 | Made entirely of polyester, with a count of 75 decitex or more but not exceeding 80 decitex, and 24 filaments per yarn. |
| 5,402.47 | Of polyester filaments, single, flat, tensioned to the maximum, produced with a twist not exceeding 40 turns per meter. |
| 5,402.47 | Others. |
| 5,402.48 | Polyolefin. |
| 5,402.48 | Made of fibrillated polypropylene. |
| 5,402.48 | Others. |
| 5,402.49 | Polyurethane, from 44.4 to 1887 decitex (40 to 1700 deniers). |
| 5,402.49 | Of polyurethanes, except those of 5402.49.01. |
| 5,402.49 | Made of acrylic or modacrylic fibers. |
| 5,402.49 | Polyvinyl alcohol. |
| 5,402.49 | Made of polytetrafluoroethylene. |
| 5,402.49 | Others. |
| 5,402.51 | Made of aramid fibers. |
| 5,402.51 | Others. |
| 5,402.52 | Of 75.48 decitex (68 deniers), dyed in bright rigid with 32 filaments and in twist of 800 turns per meter. |
| 5,402.52 | Made entirely of polyester, with a count of 75 decitex or more but not exceeding 80 decitex, and 24 filaments per yarn. |
| 5,402.52 | Others. |
| 5,402.59 | Polyolefin. |
| 5,402.59 | Made of acrylic or modacrylic fibers. |
| 5,402.59 | Polyvinyl alcohol. |
| 5,402.59 | Made of polytetrafluoroethylene. |
| 5,402.59 | Made of fibrillated polypropylene. |
| 5,402.59 | Others. |
| 5,402.61 | Made of aramid fibers. |
| 5,402.61 | Others. |
| 5,402.62 | Of 75.48 decitex (68 deniers), dyed in bright rigid with 32 filaments and a twist of 800 turns per meter. |
| 5,402.62 | Others. |
| 5,402.69 | Polyolefin. |
| 5,402.69 | Made of acrylic or modacrylic fibers. |
| 5,402.69 | Polyvinyl alcohol. |
| 5,402.69 | Made of polytetrafluoroethylene. |
| 5,402.69 | Made of fibrillated polypropylene. |
| 5,402.69 | Others. |
| 5,403.10 | High tenacity viscose rayon yarns. |
| 5,403.31 | Of viscose rayon, untextured, untwisted or with a twist of 120 turns per meter or less. |
| 5,403.31 | Made of textured yarns. |
| 5,403.32 | Of viscose rayon, untextured, with a twist greater than 120 turns per meter. |
| 5,403.32 | Made of textured yarns. |
| 5,403.33 | Made of cellulose acetate. |
| 5,403.39 | Made of textured yarns. |
| 5,403.39 | Others. |
| 5,403.41 | Non-textured viscose rayon. |
| 5,403.41 | Made of textured yarns. |
| 5,403.42 | Made of cellulose acetate. |
| 5,403.49 | Made of textured yarns. |
| 5,403.49 | Others. |
| 5,404.11 | Of polyurethanes, of the type known as “elastanes”. |
| 5,404.11 | Others. |
| 5,404.12 | Polyolefin. |
| 5,404.12 | Others. |
| 5,404.19 | Polyester. |
| 5,404.19 | Made of polyamides or superpolyamides. |
| 5,404.19 | Polyvinyl alcohol. |
| 5,404.19 | Others. |
| 5,404.90 | Others. |
| 5,405.00 | Monofilaments. |
| 5,405.00 | Artificial straw. |
| 5,405.00 | Imitation catgut with a diameter equal to or greater than 0.05 mm, but not exceeding 0.70 mm. |
| 5,405.00 | Imitations of catgut, except as included in 5405.00.03. |
| 5,405.00 | Others. |
| 5,406.00 | Made of polyamides or superpolyamides. |
| 5,406.00 | Aramid, flame retardant. |
| 5,406.00 | Polyester. |
| 5,406.00 | Other synthetic filament yarn. |
| 5,406.00 | Artificial filament yarns. |
| 5,407.10 | Used in tire armor, nylon or polyester, with a maximum of six threads per inch in the weft. |
| 5,407.10 | Recognizable for aircrafts. |
| 5,407.10 | Others. |
| 5,407.20 | Made of polypropylene strips and yarns. |
| 5,407.20 | Others. |
| 5,407.30 | Of synthetic fibers, unbleached or bleached. |
| 5,407.30 | Recognizable for aircrafts. |
| 5,407.30 | Nets or meshes of plastic materials, with monofilaments of less than 1 mm in cross section, where the crossing point is thermowelded, in rolls of width less than 2.20 m . |
| 5,407.30 | Others. |
| 5,407.41 | Raw or bleached. |
| 5,407.42 | Dyed. |
| 5,407.43 | Embossing. |
| 5,407.43 | Recognizable for aircrafts. |
| 5,407.43 | With width from 64 to 72 cm, for the manufacture of neckties. |
| 5,407.43 | Others. |
| 5,407.44 | Prints. |
| 5,407.51 | Raw or bleached. |
| 5,407.52 | Dyed. |
| 5,407.53 | Embossed or subjected to any complementary operation on the dyeing, including double or bonded fabrics. |
| 5,407.53 | Recognizable for aircrafts. |
| 5,407.53 | With width from 64 to 72 cm, for the manufacture of neckties. |
| 5,407.53 | Others. |
| 5,407.54 | Prints. |
| 5,407.61 | Made entirely of polyester, of single yarns, of a count of 75 decitex or more but not exceeding 80 decitex, and 24 filaments per yarn, and a twist of 900 turns per meter or more. |
| 5,407.61 | Unbleached or bleached, except for those covered by 5407.61.01. |
| 5,407.61 | Others. |
| 5,407.69 | Recognizable for aircrafts. |
| 5,407.69 | Others. |
| 5,407.71 | Raw or bleached. |
| 5,407.72 | Dyed. |
| 5,407.73 | Embossing, including double or bonded fabrics. |
| 5,407.73 | Recognizable for aircrafts. |
| 5,407.73 | Made of polyurethane, “elastic”, both in the foot and in the weft, with an elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.73 | Others. |
| 5,407.74 | Prints. |
| 5,407.81 | Raw or bleached. |
| 5,407.82 | Embossed, or subjected to any complementary operation on the dyeing, including double or bonded fabrics. |
| 5,407.82 | Recognizable for aircrafts. |
| 5,407.82 | Made of polyurethane, “elastic”, with elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.82 | Others. |
| 5,407.83 | With yarns of different colors. |
| 5,407.84 | Prints. |
| 5,407.91 | Associated with rubber threads. |
| 5,407.91 | Embossing, including double or bonded fabrics. |
| 5,407.91 | Polyvinyl alcohol fabrics. |
| 5,407.91 | Recognizable for aircrafts. |
| 5,407.91 | Made of polyurethane, “elastic”, both in the foot and in the weft, with an elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.91 | Nylon, with a weft of 40 deniers with 34 filaments and a foot of 70 deniers with 34 filaments. |
| 5,407.91 | Containing 36% or more by weight of wool or fine hair. |
| 5,407.91 | Others. |
| 5,407.92 | Associated with rubber threads. |
| 5,407.92 | Embossed or subjected to any complementary operation on the dyeing, including double or bonded fabrics. |
| 5,407.92 | Polyvinyl alcohol. |
| 5,407.92 | Recognizable for aircrafts. |
| 5,407.92 | Made of polyurethane, “elastic”, both in the foot and in the weft with an elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.92 | Containing 36% or more by weight of wool or fine hair. |
| 5,407.92 | Others. |
| 5,407.93 | Associated with rubber threads. |
| 5,407.93 | Embossing, including double or bonded fabrics. |
| 5,407.93 | Polyvinyl alcohol. |
| 5,407.93 | Recognizable for aircrafts. |
| 5,407.93 | With a width of 64 to 72 cm for the manufacture of neckties. |
| 5,407.93 | Made of polyurethane, “elastic”, both in the foot and in the weft, with an elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.93 | Containing 36% or more by weight of wool or fine hair. |
| 5,407.93 | Others. |
| 5,407.94 | Associated with rubber threads. |
| 5,407.94 | Embossing, including double or bonded fabrics. |
| 5,407.94 | Polyvinyl alcohol. |
| 5,407.94 | Recognizable for aircrafts. |
| 5,407.94 | With a width of 64 to 72 cm for the manufacture of neckties. |
| 5,407.94 | Made of polyurethane, “elastic”, both in the foot and in the weft, with an elongation capacity of 68 to 88% in the longitudinal direction (foot) and 90 to 120% in the transverse direction (weft). |
| 5,407.94 | Containing 36% or more by weight of wool or fine hair. |
| 5,407.94 | Others. |
| 5,408.10 | Associated with rubber threads. |
| 5,408.10 | Raw or bleached. |
| 5,408.10 | Recognizable for aircrafts. |
| 5,408.10 | Used in tire armor, rayon, with a maximum of 6 threads per inch of weft. |
| 5,408.10 | Others. |
| 5,408.21 | Associated with rubber threads. |
| 5,408.21 | Embossing, including double or bonded fabrics. |
| 5,408.21 | Recognizable for aircrafts. |
| 5,408.21 | Others. |
| 5,408.22 | Associated with rubber threads. |
| 5,408.22 | Embossing, including double or bonded fabrics. |
| 5,408.22 | Recognizable for aircrafts. |
| 5,408.22 | Made of cupramonium rayon. |
| 5,408.22 | Others. |
| 5,408.23 | Associated with rubber threads. |
| 5,408.23 | Embossing, including double or bonded fabrics. |
| 5,408.23 | Recognizable for aircrafts. |
| 5,408.23 | With a width of 64 to 72 cm for the manufacture of neckties. |
| 5,408.23 | Made of cupramonium rayon. |
| 5,408.23 | Others. |
| 5,408.24 | Made of cupramonium rayon. |
| 5,408.24 | Others. |
| 5,408.31 | Associated with rubber threads. |
| 5,408.31 | Embossing, including double or bonded fabrics. |
| 5,408.31 | Recognizable for aircrafts. |
| 5,408.31 | Containing 36% or more by weight of wool or fine hair. |
| 5,408.31 | Others. |
| 5,408.32 | Associated with rubber threads. |
| 5,408.32 | Embossed or subjected to any complementary operation on the dyeing, including double or bonded fabrics. |
| 5,408.32 | Recognizable for aircrafts. |
| 5,408.32 | Nets or meshes, with monofilaments of less than 1 mm in cross section, where the crossing point is thermowelded, in rolls of width less than 2.20 m . |
| 5,408.32 | Containing 36% or more by weight of wool or fine hair. |
| 5,408.32 | Others. |
| 5,408.33 | Associated with rubber threads. |
| 5,408.33 | Embossing, including double or bonded fabrics. |
| 5,408.33 | Recognizable for aircrafts. |
| 5,408.33 | Containing 36% or more by weight of wool or fine hair. |
| 5,408.33 | Others. |
| 5,408.34 | Associated with rubber threads. |
| 5,408.34 | Embossing, including double or bonded fabrics. |
| 5,408.34 | Containing 36% or more by weight of wool or fine hair. |
| 5,408.34 | Others. |
| 5,501.10 | Nylon or other polyamides. |
| 5,501.20 | Of polyethylene terephthalate, except 5501.20.02 and 5501.20.03. |
| 5,501.20 | Made of black polyethylene terephthalate, dyed in the mass. |
| 5,501.20 | High tenacity equal to or greater than 7.77 g per decitex (7 g per denier) consisting of a filament of 1.33 decitex and with a total decitex of 133,333 (120,000 deniers). |
| 5,501.20 | Others. |
| 5,501.30 | Acrylics or modacrylics. |
| 5,501.40 | Made of polypropylene. |
| 5,501.90 | Others. |
| 5,502.00 | Rayon cables. |
| 5,502.00 | Others. |
| 5,503.11 | Aramid. |
| 5,503.19 | Others. |
| 5,503.20 | Of polyethylene terephthalate, except those of 5503.20.02 and 5503.20.03. |
| 5,503.20 | Of high tenacity polyethylene terephthalate equal to or greater than 7.67 g per decitex (6.9 g per denier). |
| 5,503.20 | Made of black polyethylene terephthalate, dyed in the mass. |
| 5,503.20 | Others. |
| 5,503.30 | Acrylic or modacrylic. |
| 5,503.40 | Made of polypropylene from 3 to 25 deniers. |
| 5,503.40 | Others. |
| 5,503.90 | Of polyvinyl alcohol, of a length not exceeding 12 mm . |
| 5,503.90 | Others. |
| 5,504.10 | Short fiber rayon. |
| 5,504.10 | Others. |
| 5,504.90 | Others. |
| 5,505.10 | Made of synthetic fibers. |
| 5,505.20 | Made of man-made fibers. |
| 5,506.10 | Nylon or other polyamides. |
| 5,506.20 | Of polyesters. |
| 5,506.30 | Acrylic or modacrylic. |
| 5,506.90 | Others. |
| 5,507.00 | Artificial staple fibers, carded, combed or otherwise processed for spinning. |
| 5,508.10 | Made of synthetic staple fibers. |
| 5,508.20 | Made of man-made staple fibers. |
| 5,509.11 | Simple. |
| 5,509.12 | Twisted or wired. |
| 5,509.21 | Simple. |
| 5,509.22 | Twisted or wired. |
| 5,509.31 | Simple. |
| 5,509.32 | Twisted or wired. |
| 5,509.41 | Simple. |
| 5,509.42 | Twisted or wired. |
| 5,509.51 | Blended exclusively or mainly with man-made staple fibers. |
| 5,509.52 | Mixed exclusively or mainly with wool or fine hair. |
| 5,509.53 | Blended exclusively or mainly with cotton. |
| 5,509.59 | Others. |
| 5,509.61 | Mixed exclusively or mainly with wool or fine hair. |
| 5,509.62 | Blended exclusively or mainly with cotton. |
| 5,509.69 | Others. |
| 5,509.91 | Mixed exclusively or mainly with wool or fine hair. |
| 5,509.92 | Blended exclusively or mainly with cotton. |
| 5,509.99 | Others. |
| 5,510.11 | Simple. |
| 5,510.12 | Twisted or wired. |
| 5,510.20 | Other yarn, mixed mainly or solely with wool or fine animal hair. |
| 5,510.30 | Other yarns, mixed mainly or solely with cotton. |
| 5,510.90 | Other yarns. |
| 5,511.10 | Of synthetic staple fibers containing 85% or more by weight of these fibers. |
| 5,511.20 | Of synthetic staple fibers containing less than 85% by weight of these fibers. |
| 5,511.30 | Made of man-made staple fibers. |
| 5,512.11 | Raw or bleached. |
| 5,512.19 | Denim type. |
| 5,512.19 | Others. |
| 5,512.21 | Raw or bleached. |
| 5,512.29 | Others. |
| 5,512.91 | Raw or bleached. |
| 5,512.99 | Others. |
| 5,513.11 | Made of polyester staple fibers, taffeta weave. |
| 5,513.12 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less. |
| 5,513.13 | Other woven fabrics of polyester staple fibers. |
| 5,513.19 | Other fabrics. |
| 5,513.21 | Made of polyester staple fibers, taffeta weave. |
| 5,513.23 | Of twill weave including the cross weave, of course less than or equal to 4. |
| 5,513.23 | Others. |
| 5,513.29 | Other fabrics. |
| 5,513.31 | Made of polyester staple fibers, taffeta weave. |
| 5,513.39 | Of polyester staple fibers, twill weave (including cross weave), of a course of 4 or less. |
| 5,513.39 | Other woven fabrics of polyester staple fibers. |
| 5,513.39 | Others. |
| 5,513.41 | Made of polyester staple fibers, taffeta weave. |
| 5,513.49 | Of polyester staple fibers, twill weave (including cross weave), of a course of 4 or less. |
| 5,513.49 | Other woven fabrics of polyester staple fibers. |
| 5,513.49 | Others. |
| 5,514.11 | Made of polyester staple fibers, taffeta weave. |
| 5,514.12 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less. |
| 5,514.19 | Made of polyester staple fibers. |
| 5,514.19 | Others. |
| 5,514.21 | Made of polyester staple fibers, taffeta weave. |
| 5,514.22 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less. |
| 5,514.23 | Other woven fabrics of polyester staple fibers. |
| 5,514.29 | Other fabrics. |
| 5,514.30 | Made of polyester staple fibers, taffeta weave. |
| 5,514.30 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less, denim type. |
| 5,514.30 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less, except that of 5414.30.02. |
| 5,514.30 | Other woven fabrics of polyester staple fibers. |
| 5,514.30 | Others. |
| 5,514.41 | Made of polyester staple fibers, taffeta weave. |
| 5,514.42 | Of polyester staple fibers, twill weave, including cross weave, of a course of 4 or less. |
| 5,514.43 | Other woven fabrics of polyester staple fibers. |
| 5,514.49 | Other fabrics. |
| 5,515.11 | Blended exclusively or mainly with viscose rayon staple fibers. |
| 5,515.12 | Mixed exclusively or mainly with synthetic or artificial filaments. |
| 5,515.13 | Containing less than 36% by weight of wool or fine hair. |
| 5,515.13 | Others. |
| 5,515.19 | Others. |
| 5,515.21 | Mixed exclusively or mainly with synthetic or artificial filaments. |
| 5,515.22 | Containing less than 36% by weight of wool or fine hair. |
| 5,515.22 | Others. |
| 5,515.29 | Others. |
| 5,515.91 | Mixed exclusively or mainly with synthetic or artificial filaments. |
| 5,515.99 | Blended exclusively or mainly with wool or fine animal hair, containing less than 36% by weight of wool or fine animal hair. |
| 5,515.99 | Mixed mainly or solely with wool or fine animal hair, except 5515.99.01. |
| 5,515.99 | Others. |
| 5,516.11 | Raw or bleached. |
| 5,516.12 | Dyed. |
| 5,516.13 | With yarns of different colors. |
| 5,516.14 | Prints. |
| 5,516.21 | Raw or bleached. |
| 5,516.22 | Dyed. |
| 5,516.23 | With yarns of different colors. |
| 5,516.24 | Prints. |
| 5,516.31 | Containing less than 36% by weight of wool or fine hair. |
| 5,516.31 | Others. |
| 5,516.32 | Containing less than 36% by weight of wool or fine hair. |
| 5,516.32 | Others. |
| 5,516.33 | Containing less than 36% by weight of wool or fine hair. |
| 5,516.33 | Others. |
| 5,516.34 | Containing less than 36% by weight of wool or fine hair. |
| 5,516.34 | Others. |
| 5,516.41 | Raw or bleached. |
| 5,516.42 | Dyed. |
| 5,516.43 | With yarns of different colors. |
| 5,516.44 | Prints. |
| 5,516.91 | Raw or bleached. |
| 5,516.92 | Dyed. |
| 5,516.93 | With yarns of different colors. |
| 5,516.94 | Prints. |
| 5,601.21 | Wadding. |
| 5,601.21 | Others. |
| 5,601.22 | Wadding. |
| 5,601.22 | Others. |
| 5,601.29 | Others. |
| 5,601.30 | Acetate, rayon-viscose or linen “silk” specks. |
| 5,601.30 | Others. |
| 5,602.10 | Asphalted, tarred, tarred and/or with synthetic rubber additives. |
| 5,602.10 | Others. |
| 5,602.21 | Wool. |
| 5,602.21 | Cylindrical or rectangular in shape. |
| 5,602.21 | Others. |
| 5,602.29 | Of other textile materials. |
| 5,602.90 | Others. |
| 5,603.11 | Weighing 25 g/m² or less. |
| 5,603.12 | Of a width of 45 mm or less, for exclusive use in the manufacture of electric batteries. |
| 5,603.12 | Others. |
| 5,603.13 | Of aramid fibers, or fibers with dielectric properties based on rayon and polyvinyl alcohol, weighing more than 70 g/m² but less than 85 g/m². |
| 5,603.13 | Others. |
| 5,603.14 | Weighing more than 150 g/m². |
| 5,603.91 | Weighing 25 g/m² or less. |
| 5,603.92 | Weighing more than 25 g/m² but not more than 70 g/m². |
| 5,603.93 | Weighing more than 70 g/m² but not more than 150 g/m². |
| 5,603.94 | Weighing more than 150 g/m². |
| 5,604.10 | Textile coated rubber yarns and ropes. |
| 5,604.90 | Impregnated or coated with vulcanized rubber. |
| 5,604.90 | Of silk or silk waste, put up for retail sale; silk-worm gut; imitation catgut prepared from silk yarn. |
| 5,604.90 | Imitation catgut, of synthetic and artificial textile materials, continuous, except for fraction 5604.90.04. |
| 5,604.90 | Imitation catgut, of synthetic and artificial textile material, continuous, with a diameter equal to or greater than 0.05 mm, but not exceeding 0.70 mm. |
| 5,604.90 | Of man-made textile materials, except those of 5604.90.01. |
| 5,604.90 | Of wool, of hair (fine or coarse) or of horsehair, whether or not put up for retail sale. |
| 5,604.90 | Linen or ramie. |
| 5,604.90 | Of cotton, not put up for retail sale. |
| 5,604.90 | Made of cotton, put up for retail sale. |
| 5,604.90 | High tenacity yarn of polyesters, nylon or other polyamides or viscose rayon, impregnated or coated, recognizable for aircraft. |
| 5,604.90 | High tenacity yarns impregnated or coated with aramid fibers. |
| 5,604.90 | Impregnated or coated high tenacity yarns of polyamides or superpolyamides of 44.44 decitex (40 deniers) and 34 filaments. |
| 5,604.90 | High tenacity impregnated or coated rayon yarns of 1,333.33 decitex (1,200 deniers). |
| 5,604.90 | High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated, other than those of 5604.90.10, 5604.90.11, 5604.90.12 and 5604.90.13. |
| 5,604.90 | Others. |
| 5,605.00 | Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. |
| 5,606.00 | Polyurethane yarns twisted or wound with yarns of polyamide or polyether textile fibers, with total decitex greater than 99.9 (90 deniers). |
| 5,606.00 | Yarn of polyurethane gimped or gimped with yarn of polyamide or polyether textile fibers, other than those of 5606.00.01. |
| 5,606.00 | Others. |
| 5,607.21 | Tying or baling twine. |
| 5,607.29 | Others. |
| 5,607.41 | Tying or baling twine. |
| 5,607.49 | Others. |
| 5,607.50 | Of other synthetic fibers. |
| 5,607.90 | Of abaca (Manila hemp (Musa textilis Nee)) or other hard fibers of leaves. |
| 5,607.90 | Of jute or of other textile bast fibres of heading 53.03. |
| 5,607.90 | Others. |
| 5,608.11 | With mesh size less than 3.81 cm . |
| 5,608.11 | Others. |
| 5,608.19 | Others. |
| 5,608.90 | Others. |
| 5,609.00 | Slings. |
| 5,609.00 | Others. |
| 5,701.10 | Wool or fine hair. |
| 5,701.90 | Of other textile materials. |
| 5,702.10 | Carpets called “Kelim” or “Kilim”, “Schumacks” or “Soumak”, “Karamanie” and similar hand-woven carpets. |
| 5,702.20 | Coir fiber floor coverings. |
| 5,702.31 | Wool or fine hair. |
| 5,702.32 | Made of synthetic or artificial textile material. |
| 5,702.39 | Of other textile materials. |
| 5,702.41 | Wool or fine hair. |
| 5,702.42 | Made of synthetic or artificial textile material. |
| 5,702.49 | Of other textile materials. |
| 5,702.50 | Wool or fine hair. |
| 5,702.50 | Made of synthetic or artificial textile material. |
| 5,702.50 | Others. |
| 5,702.91 | Wool or fine hair. |
| 5,702.92 | Made of synthetic or artificial textile material. |
| 5,702.99 | Of other textile materials. |
| 5,703.10 | Wool or fine hair. |
| 5,703.20 | Mats with a surface area of less than 5.25 m² . |
| 5,703.20 | Others. |
| 5,703.30 | Mats with a surface area of less than 5.25 m² . |
| 5,703.30 | Others. |
| 5,703.90 | Of other textile materials. |
| 5,704.10 | Of an area less than or equal to 0.3 m² . |
| 5,704.90 | Others. |
| 5,705.00 | Carpet in rolls, of polyamide fibers and with an anti-skid backing, of a width of 1.1 m or more but not exceeding 2.2 m . |
| 5,705.00 | Others. |
| 5,801.10 | Wool or fine hair. |
| 5,801.21 | Velvet and plush by weft, uncut. |
| 5,801.22 | Weft velvet and plush, cut, striped (striped corduroy). |
| 5,801.23 | Other velvets and plushes by weft. |
| 5,801.26 | Chenille fabrics. |
| 5,801.27 | Velvet and plush for warp. |
| 5,801.31 | Velvet and plush by weft, uncut. |
| 5,801.32 | Weft velvet and plush, cut, striped (striped corduroy). |
| 5,801.33 | Other velvets and plushes by weft. |
| 5,801.36 | Chenille fabrics. |
| 5,801.37 | Velvet and plush for warp. |
| 5,801.90 | Of other textile materials. |
| 5,802.11 | Raw. |
| 5,802.19 | Others. |
| 5,802.20 | Terry towelling and similar woven terry fabrics of other textile materials. |
| 5,802.30 | Textile surfaces with tufted inserts. |
| 5,803.00 | Cotton. |
| 5,803.00 | Of synthetic fibers, unbleached or bleached, other than those of 5803.00.03. |
| 5,803.00 | Of continuous synthetic fibers, recognizable for aircrafts. |
| 5,803.00 | Of vegetable textile fibers, other than flax, ramie or cotton. |
| 5,803.00 | Others. |
| 5,804.10 | Tulle, tulle-bobinot and knotted mesh fabrics. |
| 5,804.21 | Made of synthetic or artificial fibers. |
| 5,804.29 | Of other textile materials. |
| 5,804.30 | Handmade lace. |
| 5,805.00 | Hand-woven tapestries (Gobelins, Flanders, Aubusson, Beauvais and the like) and needlework tapestries (e.g., petit point, cross-stitch), whether or not made up. |
| 5,806.10 | Silk. |
| 5,806.10 | Others. |
| 5,806.20 | Silk. |
| 5,806.20 | Others. |
| 5,806.31 | Cotton. |
| 5,806.32 | Made of synthetic or artificial fibers. |
| 5,806.39 | Silk. |
| 5,806.39 | Others. |
| 5,806.40 | Silk. |
| 5,806.40 | Others. |
| 5,807.10 | Fabrics. |
| 5,807.90 | Others. |
| 5,808.10 | Braids in piece. |
| 5,808.90 | Others. |
| 5,809.00 | Woven fabrics of metal thread and woven fabrics of metallized yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. |
| 5,810.10 | Chemical or aerial embroidery and embroidery with cut background. |
| 5,810.91 | Cotton. |
| 5,810.92 | Made of synthetic or artificial fibers. |
| 5,810.99 | Of other textile materials. |
| 5,811.00 | Quilted textile products in the piece, consisting of one or more layers of textile material combined with padding and held together by stitching or otherwise, other than embroidery of heading 58.10. |
| 5,901.10 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books and the like. |
| 5,901.90 | Fabrics for tracing. |
| 5,901.90 | Fabrics prepared for painting. |
| 5,901.90 | Others. |
| 5,902.10 | Nylon or other polyamides. |
| 5,902.20 | Of polyesters. |
| 5,902.90 | Others. |
| 5,903.10 | Made of synthetic or artificial fibers. |
| 5,903.10 | Others. |
| 5,903.20 | Made of synthetic or artificial fibers. |
| 5,903.20 | Others. |
| 5,903.90 | Adhesive tapes or strips. |
| 5,903.90 | Of man-made fibers, except those covered by 5903.90.01. |
| 5,903.90 | Others. |
| 5,904.10 | Linoleum. |
| 5,904.90 | With needle-punched felt or non-woven backing. |
| 5,904.90 | With other supports. |
| 5,905.00 | Textile wall coverings. |
| 5,906.10 | Adhesive tapes of width less than or equal to 20 cm . |
| 5,906.91 | Of synthetic fibers rubberized with neoprene, weighing 1,500 g/m² or less, for the manufacture of sportswear. |
| 5,906.91 | Others. |
| 5,906.99 | Rubberized fabric with nylon or cotton fabric core, coated on both sides with synthetic rubber, vulcanized, with a thickness between 0.3 and 2.0 mm. |
| 5,906.99 | Cotton fabrics, coated or impregnated with rubber on one or both sides. |
| 5,906.99 | Of synthetic or artificial fibers, coated or impregnated with rubber on one or both sides. |
| 5,906.99 | Others. |
| 5,907.00 | Fabrics impregnated with non-combustible materials. |
| 5,907.00 | Tapes or strips impregnated with oxidized oils. |
| 5,907.00 | Fabrics impregnated with oxidized oil-based preparations, electrically insulating. |
| 5,907.00 | Waxed or oiled fabrics and textiles. |
| 5,907.00 | Impregnated or coated fabrics, with shearing up to 2 mm in length. |
| 5,907.00 | Of man-made fibers, of a kind used in the manufacture of goods of heading 5907.00.01 to 5907.00.05. |
| 5,907.00 | Others. |
| 5,908.00 | Caps. |
| 5,908.00 | Cotton wicks mounted on base metal rings. |
| 5,908.00 | Tubular fabrics. |
| 5,908.00 | Others. |
| 5,909.00 | Hoses for pumps and similar pipes, of textile materials, whether or not with armor or fittings of other materials. |
| 5,910.00 | Conveyor or transmission belts or belting, of textile materials, whether or not impregnated, coated, covered, laminated with plastics or reinforced with metal or other materials. |
| 5,911.10 | Rubber-impregnated velvet tapes for lining swaddles. |
| 5,911.10 | Others. |
| 5,911.20 | Gauze and fabrics for stitching, whether or not made up. |
| 5,911.31 | Weighing less than 650 g/m². |
| 5,911.32 | Weighing 650 g/m² or more. |
| 5,911.40 | Oilcloths and coarse cloths of a kind used in oil presses or for similar technical uses, including hair. |
| 5,911.90 | Textile articles for technical uses or other parts or pieces of machinery or apparatus, except those of 5911.90.03. |
| 5,911.90 | Metal reinforced fabrics, of types commonly used in technical applications. |
| 5,911.90 | Gaskets, washers, membranes, disks, discs, sleeves or similar articles for technical uses. |
| 5,911.90 | Others. |
| 6,001.10 | Long pile” fabrics. |
| 6,001.21 | Cotton. |
| 6,001.22 | Made of synthetic or artificial fibers. |
| 6,001.29 | Silk. |
| 6,001.29 | Wool, hair or horsehair. |
| 6,001.29 | Others. |
| 6,001.91 | Cotton. |
| 6,001.92 | Made of synthetic or artificial fibers. |
| 6,001.99 | Of other textile materials. |
| 6,002.40 | Silk. |
| 6,002.40 | Others. |
| 6,002.90 | Silk. |
| 6,002.90 | Others. |
| 6,003.10 | Wool or fine hair. |
| 6,003.20 | Cotton. |
| 6,003.30 | Made of synthetic fibers. |
| 6,003.40 | Made of man-made fibers. |
| 6,003.90 | Silk. |
| 6,003.90 | Others. |
| 6,004.10 | Silk. |
| 6,004.10 | Others. |
| 6,004.90 | Silk. |
| 6,004.90 | Others. |
| 6,005.21 | Raw or bleached. |
| 6,005.22 | Dyed. |
| 6,005.23 | With yarns of different colors. |
| 6,005.24 | Prints. |
| 6,005.31 | Raw or bleached. |
| 6,005.32 | Made entirely of polyamide, with a polypropylene fiber felt on one side as support. |
| 6,005.32 | Others. |
| 6,005.33 | With yarns of different colors. |
| 6,005.34 | Prints. |
| 6,005.41 | Raw or bleached. |
| 6,005.42 | Dyed. |
| 6,005.43 | With yarns of different colors. |
| 6,005.44 | Prints. |
| 6,005.90 | Wool or fine hair. |
| 6,005.90 | Others. |
| 6,006.10 | Wool or fine hair. |
| 6,006.21 | Circular woven fabric, entirely of cotton, of single yarns with count less than or equal to 100 dtex (greater than metric number 100). |
| 6,006.21 | Others. |
| 6,006.22 | Circular woven fabric, entirely of cotton, of single yarns with count less than or equal to 100 dtex (greater than metric number 100). |
| 6,006.22 | Others. |
| 6,006.23 | Circular woven fabric, entirely of cotton, of single yarns with count less than or equal to 100 dtex (greater than metric number 100). |
| 6,006.23 | Others. |
| 6,006.24 | Circular woven fabric, entirely of cotton, of single yarns with count less than or equal to 100 dtex (greater than metric number 100). |
| 6,006.24 | Others. |
| 6,006.31 | Raw or bleached. |
| 6,006.32 | Dyed. |
| 6,006.33 | With yarns of different colors. |
| 6,006.34 | Prints. |
| 6,006.41 | Raw or bleached. |
| 6,006.42 | Dyed. |
| 6,006.43 | With yarns of different colors. |
| 6,006.44 | Prints. |
| 6,006.90 | Others. |
| 6,101.20 | Cotton. |
| 6,101.30 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,101.30 | Others. |
| 6,101.90 | Wool or fine hair. |
| 6,101.90 | Others. |
| 6,102.10 | Wool or fine hair. |
| 6,102.20 | Cotton. |
| 6,102.30 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,102.30 | Others. |
| 6,102.90 | Of other textile materials. |
| 6,103.10 | Wool or fine hair. |
| 6,103.10 | Made of synthetic fibers. |
| 6,103.10 | Made of cotton or man-made fibers. |
| 6,103.10 | With a silk content greater than or equal to 70% by weight. |
| 6,103.10 | Others. |
| 6,103.22 | Cotton. |
| 6,103.23 | Made of synthetic fibers. |
| 6,103.29 | Wool or fine hair. |
| 6,103.29 | Others. |
| 6,103.31 | Wool or fine hair. |
| 6,103.32 | Cotton. |
| 6,103.33 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,103.33 | Others. |
| 6,103.39 | Made of man-made fibers. |
| 6,103.39 | With a silk content greater than or equal to 70% by weight. |
| 6,103.39 | Others. |
| 6,103.41 | Wool or fine hair. |
| 6,103.42 | Pants with bib and suspenders. |
| 6,103.42 | Others. |
| 6,103.43 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,103.43 | Others. |
| 6,103.49 | Made of man-made fibers. |
| 6,103.49 | With a silk content greater than or equal to 70% by weight. |
| 6,103.49 | Others. |
| 6,104.13 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.13 | Others. |
| 6,104.19 | Made of man-made fibers. |
| 6,104.19 | With a silk content greater than or equal to 70% by weight. |
| 6,104.19 | With a wool or fine hair content greater than or equal to 23%, but not exceeding 50% by weight. |
| 6,104.19 | Of wool or fine animal hair, other than that of 6104.19.03. |
| 6,104.19 | Cotton. |
| 6,104.19 | Others. |
| 6,104.22 | Cotton. |
| 6,104.23 | Made of synthetic fibers. |
| 6,104.29 | Wool or fine hair. |
| 6,104.29 | Others. |
| 6,104.31 | Wool or fine hair. |
| 6,104.32 | Cotton. |
| 6,104.33 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.33 | Others. |
| 6,104.39 | Made of man-made fibers. |
| 6,104.39 | With a silk content greater than or equal to 70% by weight. |
| 6,104.39 | Others. |
| 6,104.41 | Wool or fine hair. |
| 6,104.42 | Cotton. |
| 6,104.43 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.43 | Others. |
| 6,104.44 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.44 | Others. |
| 6,104.49 | With a silk content greater than or equal to 70% by weight. |
| 6,104.49 | Others. |
| 6,104.51 | Wool or fine hair. |
| 6,104.52 | Cotton. |
| 6,104.53 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.53 | Others. |
| 6,104.59 | Made of man-made fibers. |
| 6,104.59 | With a silk content greater than or equal to 70% by weight. |
| 6,104.59 | Others. |
| 6,104.61 | Wool or fine hair. |
| 6,104.62 | Pants with bib and suspenders. |
| 6,104.62 | Others. |
| 6,104.63 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,104.63 | Others. |
| 6,104.69 | Made of man-made fibers. |
| 6,104.69 | With a silk content greater than or equal to 70% by weight. |
| 6,104.69 | Others. |
| 6,105.10 | Sport shirts. |
| 6,105.10 | Others. |
| 6,105.20 | Made of synthetic or artificial fibers. |
| 6,105.90 | With a silk content greater than or equal to 70% by weight. |
| 6,105.90 | Others. |
| 6,106.10 | Sport shirts. |
| 6,106.10 | Others. |
| 6,106.20 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,106.20 | Others. |
| 6,106.90 | Wool or fine hair. |
| 6,106.90 | With a silk content greater than or equal to 70% by weight. |
| 6,106.90 | Others. |
| 6,107.11 | Cotton. |
| 6,107.12 | Made of synthetic or artificial fibers. |
| 6,107.19 | Of other textile materials. |
| 6,107.21 | Cotton. |
| 6,107.22 | Made of synthetic or artificial fibers. |
| 6,107.29 | With a silk content greater than or equal to 70% by weight. |
| 6,107.29 | Others. |
| 6,107.91 | Cotton. |
| 6,107.99 | With a silk content greater than or equal to 70% by weight. |
| 6,107.99 | Made of synthetic or artificial fibers. |
| 6,107.99 | Others. |
| 6,108.11 | Made of synthetic or artificial fibers. |
| 6,108.19 | Of other textile materials. |
| 6,108.21 | Cotton. |
| 6,108.22 | Made of synthetic or artificial fibers. |
| 6,108.29 | Of other textile materials. |
| 6,108.31 | Cotton. |
| 6,108.32 | Made of synthetic or artificial fibers. |
| 6,108.39 | Wool or fine hair. |
| 6,108.39 | Others. |
| 6,108.91 | Bed linens, bathrobes, bathrobes, robes and similar items. |
| 6,108.91 | Others. |
| 6,108.92 | Bed linens, bathrobes, bathrobes, robes and similar items. |
| 6,108.92 | Others. |
| 6,108.99 | Wool or fine hair. |
| 6,108.99 | Others. |
| 6,109.10 | Cotton. |
| 6,109.90 | Made of synthetic or artificial fibers. |
| 6,109.90 | With a silk content greater than or equal to 70% by weight. |
| 6,109.90 | Others. |
| 6,110.11 | Wool. |
| 6,110.12 | Cashmere goat. |
| 6,110.19 | Others. |
| 6,110.20 | Sweaters, pullovers and vests. |
| 6,110.20 | Others. |
| 6,110.30 | Constructed with 9 or less stitches per 2 cm, measured in horizontal direction, except for vests. |
| 6,110.30 | Containing 23% or more by weight of wool or fine animal hair, except those of 6110.30.01. |
| 6,110.30 | Others. |
| 6,110.90 | With a silk content greater than or equal to 70% by weight. |
| 6,110.90 | Others. |
| 6,111.20 | Cotton. |
| 6,111.30 | Made of synthetic fibers. |
| 6,111.90 | Wool or fine hair. |
| 6,111.90 | Others. |
| 6,112.11 | Cotton. |
| 6,112.12 | Made of synthetic fibers. |
| 6,112.19 | Made of man-made fibers. |
| 6,112.19 | With a silk content greater than or equal to 70% by weight. |
| 6,112.19 | Others. |
| 6,112.20 | Made of synthetic or artificial fibers. |
| 6,112.20 | Of other textile materials. |
| 6,112.31 | Made of synthetic fibers. |
| 6,112.39 | Of other textile materials. |
| 6,112.41 | Made of synthetic fibers. |
| 6,112.49 | Of other textile materials. |
| 6,113.00 | For scuba diving. |
| 6,113.00 | Others. |
| 6,114.20 | Cotton. |
| 6,114.30 | With a wool or fine hair content greater than or equal to 23% by weight. |
| 6,114.30 | Others. |
| 6,114.90 | Wool or fine hair. |
| 6,114.90 | Others. |
| 6,115.10 | Tights, pantyhose, tights and progressive compression stockings (e.g., stockings for varicose veins). |
| 6,115.21 | Of synthetic fibers of less than 67 decitex per single yarn. |
| 6,115.22 | Of synthetic fibers of 67 decitex or more per single yarn. |
| 6,115.29 | Of other textile materials. |
| 6,115.30 | Other women’s stockings, measuring less than 67 decitex per single yarn. |
| 6,115.94 | Wool or fine hair. |
| 6,115.95 | Cotton. |
| 6,115.96 | Made of synthetic fibers. |
| 6,115.99 | Of other textile materials. |
| 6,116.10 | Mittens and mittens, made of wool or fine hair. |
| 6,116.10 | Others. |
| 6,116.91 | Wool or fine hair. |
| 6,116.92 | Cotton. |
| 6,116.93 | Made of synthetic fibers. |
| 6,116.99 | Of other textile materials. |
| 6,117.10 | Wool or fine hair. |
| 6,117.10 | Others. |
| 6,117.80 | Ties and similar ties. |
| 6,117.80 | Others. |
| 6,117.90 | Parts. |
| 6,201.11 | Wool or fine hair. |
| 6,201.12 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,201.12 | Others. |
| 6,201.13 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,201.13 | Containing 36% or more by weight of wool or fine animal hair, except those of 6201.13.01. |
| 6,201.13 | Others. |
| 6,201.19 | Of other textile materials. |
| 6,201.91 | Wool or fine hair. |
| 6,201.92 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,201.92 | Others. |
| 6,201.93 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,201.93 | Others. |
| 6,201.99 | Of other textile materials. |
| 6,202.11 | Wool or fine hair. |
| 6,202.12 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,202.12 | Others. |
| 6,202.13 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,202.13 | Containing 36% or more by weight of wool or fine animal hair, except those of 6202.13.01. |
| 6,202.13 | Others. |
| 6,202.19 | Of other textile materials. |
| 6,202.91 | Wool or fine hair. |
| 6,202.92 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,202.92 | Others. |
| 6,202.93 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,202.93 | Others. |
| 6,202.99 | Of other textile materials. |
| 6,203.11 | Wool or fine hair. |
| 6,203.12 | Made of synthetic fibers. |
| 6,203.19 | Made of cotton or man-made fibers. |
| 6,203.19 | With a silk content greater than or equal to 70% by weight. |
| 6,203.19 | Others. |
| 6,203.22 | Cotton. |
| 6,203.23 | Made of synthetic fibers. |
| 6,203.29 | Wool or fine hair. |
| 6,203.29 | Others. |
| 6,203.31 | Wool or fine hair. |
| 6,203.32 | Cotton. |
| 6,203.33 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,203.33 | Others. |
| 6,203.39 | Of man-made fibers, except that covered by 6203.39.03. |
| 6,203.39 | With a silk content greater than or equal to 70% by weight. |
| 6,203.39 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,203.39 | Others. |
| 6,203.41 | Wool or fine hair. |
| 6,203.42 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,203.42 | Pants with bib and suspenders. |
| 6,203.42 | Others. |
| 6,203.43 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,203.43 | Others. |
| 6,203.49 | Of other textile materials. |
| 6,204.11 | Wool or fine hair. |
| 6,204.12 | Cotton. |
| 6,204.13 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.13 | Others. |
| 6,204.19 | Of man-made fibers, except those covered by 6204.19.03. |
| 6,204.19 | With a silk content greater than or equal to 70% by weight. |
| 6,204.19 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.19 | Others. |
| 6,204.21 | Wool or fine hair. |
| 6,204.22 | Cotton. |
| 6,204.23 | Made of synthetic fibers. |
| 6,204.29 | Of other textile materials. |
| 6,204.31 | Wool or fine hair. |
| 6,204.32 | Cotton. |
| 6,204.33 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.33 | With a flax content greater than or equal to 36% by weight. |
| 6,204.33 | Others. |
| 6,204.39 | Of man-made fibers, except those covered by 6204.39.03. |
| 6,204.39 | With a silk content greater than or equal to 70% by weight. |
| 6,204.39 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.39 | Others. |
| 6,204.41 | Wool or fine hair. |
| 6,204.42 | Totally handmade. |
| 6,204.42 | Others. |
| 6,204.43 | Totally handmade. |
| 6,204.43 | Containing 36% or more by weight of wool or fine animal hair, except those of 6204.43.01. |
| 6,204.43 | Others. |
| 6,204.44 | Totally handmade. |
| 6,204.44 | Containing 36% or more by weight of wool or fine animal hair, except those of 6204.44.01. |
| 6,204.44 | Others. |
| 6,204.49 | With a silk content greater than or equal to 70% by weight. |
| 6,204.49 | Others. |
| 6,204.51 | Wool or fine hair. |
| 6,204.52 | Cotton. |
| 6,204.53 | Entirely handmade. |
| 6,204.53 | Containing 36% or more by weight of wool or fine animal hair, except those of 6204.53.01. |
| 6,204.53 | Others. |
| 6,204.59 | Made of man-made fibers. |
| 6,204.59 | With a silk content greater than or equal to 70% by weight. |
| 6,204.59 | Entirely handmade, made of artificial fibers. |
| 6,204.59 | The others are made entirely by hand. |
| 6,204.59 | Containing 36% or more by weight of wool or fine animal hair, except those of 6204.59.01, 6204.59.03 and 6204.59.04. |
| 6,204.59 | Others. |
| 6,204.61 | Wool or fine hair. |
| 6,204.62 | Pants and shorts. |
| 6,204.62 | Others. |
| 6,204.63 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.63 | Others. |
| 6,204.69 | Of man-made fibers, except those covered by 6204.69.03. |
| 6,204.69 | With a silk content greater than or equal to 70% by weight. |
| 6,204.69 | With a wool or fine hair content greater than or equal to 36% by weight. |
| 6,204.69 | Others. |
| 6,205.20 | Entirely handmade. |
| 6,205.20 | Others. |
| 6,205.30 | Entirely handmade. |
| 6,205.30 | Others. |
| 6,205.90 | With a silk content greater than or equal to 70% by weight. |
| 6,205.90 | Wool or fine hair. |
| 6,205.90 | Others. |
| 6,206.10 | Silk or silk waste. |
| 6,206.20 | Entirely handmade. |
| 6,206.20 | Others. |
| 6,206.30 | Cotton. |
| 6,206.40 | Entirely handmade. |
| 6,206.40 | Containing 36% or more by weight of wool or fine animal hair, except those of 6206.40.01. |
| 6,206.40 | Others. |
| 6,206.90 | With cotton blends. |
| 6,206.90 | Others. |
| 6,207.11 | Cotton. |
| 6,207.19 | Of other textile materials. |
| 6,207.21 | Cotton. |
| 6,207.22 | Made of synthetic or artificial fibers. |
| 6,207.29 | With a silk content greater than or equal to 70% by weight. |
| 6,207.29 | Others. |
| 6,207.91 | Cotton. |
| 6,207.99 | With a silk content greater than or equal to 70% by weight. |
| 6,207.99 | Made of synthetic or artificial fibers. |
| 6,207.99 | Others. |
| 6,208.11 | Made of synthetic or artificial fibers. |
| 6,208.19 | Of other textile materials. |
| 6,208.21 | Cotton. |
| 6,208.22 | Made of synthetic or artificial fibers. |
| 6,208.29 | With a silk content greater than or equal to 70% by weight. |
| 6,208.29 | Others. |
| 6,208.91 | Cotton. |
| 6,208.92 | Bed linens, bathrobes, bathrobes, robes and similar items. |
| 6,208.92 | Others. |
| 6,208.99 | Wool or fine hair. |
| 6,208.99 | Undershirts and underpants with a silk content, by weight, equal to or greater than 70%. |
| 6,208.99 | Others. |
| 6,209.20 | Cotton. |
| 6,209.30 | Made of synthetic fibers. |
| 6,209.90 | Wool or fine hair. |
| 6,209.90 | Others. |
| 6,210.10 | With products of heading 56.02 or 56.03. |
| 6,210.20 | Other garments of the type referred to in subheadings 6201.11 to 6201.19. |
| 6,210.30 | Other garments of the type referred to in subheadings 6202.11 to 6202.19. |
| 6,210.40 | Other men’s or boys’ garments. |
| 6,210.50 | Other women’s or girls’ clothing. |
| 6,211.11 | For men or children. |
| 6,211.12 | For women or girls. |
| 6,211.20 | Containing 15% or more by weight of down and feathers of waterfowl, provided that the down comprises 35% or more by weight; containing 10% or more by weight of feathers. |
| 6,211.20 | Others. |
| 6,211.32 | Sport shirts. |
| 6,211.32 | Others. |
| 6,211.33 | Sport shirts. |
| 6,211.33 | Others. |
| 6,211.39 | With a silk content greater than or equal to 70% by weight. |
| 6,211.39 | Wool or fine hair. |
| 6,211.39 | Others. |
| 6,211.42 | Pants with bib and suspenders. |
| 6,211.42 | Others. |
| 6,211.43 | Pants with bib and suspenders. |
| 6,211.43 | Others. |
| 6,211.49 | Of other textile materials. |
| 6,212.10 | Brassieres. |
| 6,212.20 | Girdles and panty girdles (panty girdles). |
| 6,212.30 | Bra girdles (bodice girdles). |
| 6,212.90 | Cups made of man-made fiber fabrics for bush holders. |
| 6,212.90 | Others. |
| 6,213.20 | Cotton. |
| 6,213.90 | Silk or silk waste. |
| 6,213.90 | Others. |
| 6,214.10 | Silk or silk waste. |
| 6,214.20 | Wool or fine hair. |
| 6,214.30 | Made of synthetic fibers. |
| 6,214.40 | Made of man-made fibers. |
| 6,214.90 | Of other textile materials. |
| 6,215.10 | Silk or silk waste. |
| 6,215.20 | Made of synthetic or artificial fibers. |
| 6,215.90 | Of other textile materials. |
| 6,216.00 | Gloves, mittens and mitts. |
| 6,217.10 | Clothing accessories. |
| 6,217.90 | Parts. |
| 6,301.10 | Electric blankets. |
| 6,301.20 | Wool or fine pile blankets (except electric blankets). |
| 6,301.30 | Cotton blankets (except electric blankets). |
| 6,301.40 | Blankets of synthetic fibers (except electric blankets). |
| 6,301.90 | Other blankets. |
| 6,302.10 | Bed linen, knitted and crocheted. |
| 6,302.21 | Cotton. |
| 6,302.22 | Made of synthetic or artificial fibers. |
| 6,302.29 | Of other textile materials. |
| 6,302.31 | Cotton. |
| 6,302.32 | Made of synthetic or artificial fibers. |
| 6,302.39 | Of other textile materials. |
| 6,302.40 | Table linen, knitted. |
| 6,302.51 | Cotton. |
| 6,302.53 | Made of synthetic or artificial fibers. |
| 6,302.59 | Linen. |
| 6,302.59 | Others. |
| 6,302.60 | Toiletries or kitchen linen, made of terry cloth, cotton. |
| 6,302.91 | Cotton. |
| 6,302.93 | Made of synthetic or artificial fibers. |
| 6,302.99 | Linen. |
| 6,302.99 | Others. |
| 6,303.12 | Made of synthetic fibers. |
| 6,303.19 | Cotton. |
| 6,303.19 | Others. |
| 6,303.91 | Cotton. |
| 6,303.92 | Made up of fabrics covered by 5407.61.01. |
| 6,303.92 | Others. |
| 6,303.99 | Of other textile materials. |
| 6,304.11 | Knitted. |
| 6,304.19 | Others. |
| 6,304.91 | Knitted. |
| 6,304.92 | Cotton, except knitted. |
| 6,304.93 | Of synthetic fibers, except knitted or crocheted. |
| 6,304.99 | Of other textile materials, not knitted or crocheted. |
| 6,305.10 | Of jute or of other textile bast fibres of heading 53.03. |
| 6,305.20 | Cotton. |
| 6,305.32 | Flexible intermediate containers for bulk products. |
| 6,305.33 | Other, in strips or similar forms, of polyethylene or polypropylene. |
| 6,305.39 | Others. |
| 6,305.90 | Of other textile materials. |
| 6,306.12 | Made of synthetic fibers. |
| 6,306.19 | Cotton. |
| 6,306.19 | Others. |
| 6,306.22 | Made of synthetic fibers. |
| 6,306.29 | Cotton. |
| 6,306.29 | Others. |
| 6,306.30 | Made of synthetic fibers. |
| 6,306.30 | Others. |
| 6,306.40 | Cotton. |
| 6,306.40 | Others. |
| 6,306.90 | Cotton. |
| 6,306.90 | Others. |
| 6,307.10 | Washing cloths (cloths, dishcloths, dishcloths), flannels and similar cleaning articles. |
| 6,307.20 | Life belts and life jackets. |
| 6,307.90 | Surgical towels. |
| 6,307.90 | Others. |
| 6,308.00 | Sets consisting of woven fabric and yarn pieces, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or napkins or similar textile articles, in packings for retail sale. |
| 6,309.00 | Clothing items. |
| 6,310.10 | Mutilated or chopped rags. |
| 6,310.10 | Others. |
| 6,310.90 | Mutilated or chopped rags. |
| 6,310.90 | Others. |
| 9,802.00 | Goods for the Sector Promotion Program for the Textile and Apparel Industry, except for those included in item 9802.00.24, when the companies have the authorization referred to in Rule 8a of the Complementary Rules, for the interpretation and application of the Tariff of the Law of General Import and Export Taxes, in accordance with the criteria established by the Ministry of Economy. |
| 0.00 | |
| 7,601.10 | Aluminum ingots with a minimum purity of 99.7% aluminum, containing by weight: 0.010 to 0.025% boron, 0.04 to 0.08% silicon and 0.13 to 0.18% iron, recognizable as intended for the manufacture of electrical conductors. |
| 7,601.10 | Others. |
| 7,601.20 | In any form, with a content equal to or greater than: 5% titanium and 1% boron; or of 10% strontium, except – in both cases – of circular cross section of diameter equal to or greater than 50 mm . |
| 7,601.20 | Others. |
| 7,603.10 | Powder of non-lamellar structure. |
| 7,603.20 | Powder of lamellar structure; flakes. |
| 7,604.10 | With a minimum purity of 99.5%, diameter equal to or greater than 9 mm, for the manufacture of electrical conductors. |
| 7,604.10 | Profiles. |
| 7,604.10 | Others. |
| 7,604.21 | Hollow profiles. |
| 7,604.29 | Aluminum bars, containing by weight: 0.7% iron, 0.4 to 0.8% silicon, 0.15 to 0.40% copper, 0.8 to 1.2% magnesium, 0.04 to 0.35% chromium, in addition to the other elements. |
| 7,604.29 | Profiles. |
| 7,604.29 | Others. |
| 7,605.11 | With a minimum purity of 99.5% aluminum and a diameter equal to or greater than 9 mm, for the manufacture of electrical conductors. |
| 7,605.11 | Others. |
| 7,605.19 | Others. |
| 7,605.21 | With a content by weight of: 0.7% iron, 0.4 to 0.8% silicon, 0.15 to 0.40% copper, 0.8 to 1.2% magnesium, 0.04 to 0.35% chromium, in addition to the other elements. |
| 7,605.21 | Made of 5056 alloy. |
| 7,605.21 | Others. |
| 7,605.29 | With a content by weight of: 0.7% iron, 0.4 to 0.8% silicon, 0.15 to 0.40% copper, 0.8 to 1.2% magnesium, 0.04 to 0.35% chromium, in addition to the other elements. |
| 7,605.29 | Of alloy A2011TD, according to JIS-H-4040 Standard, or their equivalents. |
| 7,605.29 | Others. |
| 7,606.11 | Sheets or strips or sheets in coils, with an aluminum content equal to or greater than 93%, with a tensile strength equal to or greater than 2,812 Kg/cm² and with a minimum elongation of 1% in 5 cm of length, exclusively recognizable for the production of beverage or food containers. |
| 7,606.11 | Others. |
| 7,606.12 | Sheets or strips or sheets in coils, with an aluminum content equal to or greater than 93%, with a tensile strength equal to or greater than 2,812 Kg/cm² and with a minimum elongation of 1% in 5 cm of length, exclusively recognizable for the production of beverage or food containers. |
| 7,606.12 | Recognizable for aircrafts fuselage. |
| 7,606.12 | Anodized, in coils, other than those covered by 7606.12.01. |
| 7,606.12 | Others. |
| 7,606.91 | Recognizable for aircrafts. |
| 7,606.91 | Others. |
| 7,606.92 | Recognizable for aircrafts. |
| 7,606.92 | Others. |
| 7,607.11 | Simply laminated. |
| 7,607.19 | Recognizable for aircrafts. |
| 7,607.19 | Surface-attached, recognizable for the manufacture of electrolytic capacitors. |
| 7,607.19 | Of a thickness not exceeding 0.02 mm and a width of less than 20 mm , or of a thickness of less than 0.006 mm , in any width, in rolls, recognizable as being designed exclusively for electrical capacitors. |
| 7,607.19 | Others. |
| 7,607.20 | Recognizable for aircrafts. |
| 7,607.20 | Others. |
| 7,608.10 | With an inside diameter of 203.2 mm or less, except those included in 7608.10.02 and 7608.10.03. |
| 7,608.10 | With an inner diameter of 203.2 mm or less, including coupling parts and side discharge gates, recognizable as being designed exclusively for above-ground agricultural irrigation systems. |
| 7,608.10 | Coils. |
| 7,608.10 | Others. |
| 7,608.20 | With an inside diameter not exceeding 203.2 mm, except for those included in 7608.20.02 and 7608.20.03. |
| 7,608.20 | With an inner diameter of 203.2 mm or less, including coupling parts and side discharge gates, recognizable as being designed exclusively for above-ground agricultural irrigation systems. |
| 7,608.20 | Coils. |
| 7,608.20 | Others. |
| 7,609.00 | Recognizable for aircrafts. |
| 7,609.00 | Others. |
| 7,610.10 | Doors and windows, and their frames, casings and sills. |
| 7,610.90 | Boat masts. |
| 7,610.90 | Others. |
| 7,611.00 | Tanks, reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of aluminum, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. |
| 7,612.10 | Flexible tubular containers. |
| 7,612.90 | Recognizable as designed exclusively for the transport and preservation of animal semen and other biological samples. |
| 7,612.90 | Others. |
| 7,613.00 | Others. |
| 7,614.10 | With steel core. |
| 7,614.90 | Others. |
| 7,615.10 | Pressure cookers. |
| 7,615.10 | Others. |
| 7,615.20 | Hygienic or toilet articles and parts thereof. |
| 7,616.10 | Nails, nails, rivets, washers, screws or nuts. |
| 7,616.10 | Pins. |
| 7,616.10 | Recognizable for aircrafts. |
| 7,616.10 | Others. |
| 7,616.91 | Wire mesh, nets and grids, made of aluminum wire. |
| 7,616.99 | Accessories for overhead power lines. |
| 7,616.99 | Warping reels, sectional. |
| 7,616.99 | Reels or spools recognizable as being designed exclusively for the textile industry. |
| 7,616.99 | Reels or spools, except for those included in 7616.99.03. |
| 7,616.99 | Aluminum burners, for space heaters. |
| 7,616.99 | Hand knitting needles. |
| 7,616.99 | Crochet hooks for hand knitting. |
| 7,616.99 | Extended sheets or strips. |
| 7,616.99 | Pencil caps or caps for pencils. |
| 7,616.99 | Discs with an aluminum content of 97% or more; except 7616.99.14. |
| 7,616.99 | Anodes. |
| 7,616.99 | Recognizable for aircrafts. |
| 7,616.99 | Stairs. |
| 7,616.99 | Flat products with an aluminum content equal to or greater than 99.7%, whose dimensions are circumscribed in a circumference of a circle whose diameter is equal to or greater than 12 mm , but less than 70 mm , and thickness equal to or greater than 3 mm , but less than or equal to 16 mm . |
| 7,616.99 | Die-cut shells, recognizable as being exclusively designed for Christmas balls. |
| 7,616.99 | Others. |
| 0.00 | |
| 7,112.91 | Waste and scrap, of the types used primarily for gold recovery. |
| 7,404.00 | Alloys, except those included in 7404.00.02. |
| 7,404.00 | Spent anodes; waste and scrap containing less than 94% copper by weight. |
| 7,404.00 | Others. |
| 7,503.00 | Nickel waste and scrap. |
| 7,602.00 | Aluminum scrap or waste from cables, plates, sheets, bars, profiles or tubes. |
| 7,602.00 | Others. |
| 7,802.00 | Lead waste and scrap. |
| 7,902.00 | Waste and scrap, zinc. |
| 8,002.00 | Tin waste and scrap. |
| 8,104.20 | Waste and scrap. |
| 0.00 | |
| 2,401.10 | Wrapping tobacco. |
| 2,401.10 | Others. |
| 2,401.20 | Blond tobacco, Burley or Virginia. |
| 2,401.20 | Wrapping tobacco. |
| 2,401.20 | Others. |
| 2,401.30 | Tobacco waste. |
| 2,402.90 | Others. |
| 2,403.11 | Water pipe tobacco referred to in Subheading Note 1 to this Chapter. |
| 2,403.19 | Others. |
| 2,403.91 | Tobacco of the type used for tobacco wrapper. |
| 2,403.91 | Others. |
| 2,403.99 | Oral wet snuff. |
| 2,403.99 | Others. |
Is there something I cannot Import to Mexico under the IMMEX Program?
Some goods cannot be imported under the IMMEX program; these are stated in Annex I of the IMMEX Decree.
Annex I Of The IMMEX Program Decree
Categories Of The Program
There are five different categories of the program targeting different types of companies.
IMMEX Holding
The IMMEX Holding program certifies holding companies with different manufacturing plants nationwide. Suppose each plant has a different manufacturing process; it would be too difficult for each plant to subscribe to the IMMEX program. So the program allows the holding company to register as an IMMEX holding; this way, the whole corporate structure works under the same registry.
In practice, each of the manufacturing plants sends its information to the holding company, and the holding company is the one that presents all the reports to the authorities. The idea behind it is to simplify the red tape for large companies.
IMMEX Industrial
The most common type of IMMEX is the industrial version. Under the industrial version, a Mexican company can import the supplies (parts, components, containers, raw materials, packaging materials, machinery, etc.) for a limited time. The company will proceed to process what produce, transform, or repair the imported goods, and once the manufacturing process is done, it will export the final product.
An essential part of this version is that your suppliers and clients are entirely separated, unlike the shelter program, which we will discuss in a moment.
IMMEX Shelter
When people talk about maquiladoras in Mexico, this is what they mean. In the shelter version of the IMMEX program, a Mexican company enters a contractual agreement with a foreign manufacturing company. The foreign company subcontracts the Mexican company to perform one part of the production process. Let us think about Calvin Klein using shelter services in Mexico to make t-shirts.
Unlike the industrial modality, in the shelter IMMEX program, the client and supplier are the same. In this example, Calvin Klein would send all of the technology and supplies (fabrics, chemicals, machinery & equipment, etc.), and once the Mexican shelter provider has finished, he can only export it back to Calvin Klein. For an IMMEX shelter to exist, there must be a subcontracting agreement between a foreign company and the shelter provider. These are known as maquila contracts.
IMMEX Services
The IMMEX program for services is for Mexican companies that offer services to industries related to exporting. There are two situations where this could happen.
- A company is performing a service to another company that exports. A good example would be a sanitizing company offering its services to industrial facilities. Usually, they would charge a 16% VAT on their services. However, if it is certified under the IMMEX services program when working for other IMMEX clients, they would charge a 0% VAT because it would be considered an exported service.
- Another situation could be printing. Suppose a Tijuana printing company will print all the packaging materials for a food company in San Diego. The company would import the plastic packaging rolls free of taxes, print the food company’s logo, nutritional facts, etc., and then export those rolls back to the US.
IMMEX Third-Party
The idea for the third-party IMMEX program is for import-export companies to procure export projects, import the merchandise and outsource the manufacturing process to a third party. After the procedure, the import-export company will export the final product. To enroll in this program, the Mexican company must demonstrate to have imported around $11.5 million USD pesos, making it a program for larger companies rather than SMEs.
Benefits Of The IMMEX Program
Each variation of the program categories has benefits suited for that particular type of company or business model. In this article, we will focus on IMMEX Industrial and IMMEX Shelter, which are the most common categories of the program.
The idea behind the IMMEX program is to import the materials necessary to manufacture free of Mexican taxes as long as these materials are exported after a while. Before 2013, IMMEX companies did not have to pay Mexican Value-Added Tax or Excise Tax (IEPS) just by being IMMEX certified. Sadly, the program was abused, and now it is more complicated. But do not worry; we are here to help.
The following are the benefits of the IMMEX program, fully explained with their different scenarios and conditions.
Benefit 1. Not Paying Import Tariffs
The first benefit of the IMMEX program for maquiladoras in Mexico is to avoid paying import duties. Since the merchandise will be exported back out of the country after the temporary import timeframe expires, you can enter the merchandise into the country, manufacture your products and export them without paying import tariffs.
However, since foreign trade is a complex area, there are some scenarios where even companies enrolled in the IMMEX program have to pay import tariffs, but they get the benefit of deferring these taxes until the moment they export the final product, which is excellent for a company’s cash flow.
Import Tariff Deferral
When triangulation is involved within the USMCA or EU Trade Agreements, import tariffs are not avoided but deferred. Triangulation means that you are importing merchandise from China, for example, or whatever country that does not belong to the USMCA and, therefore, should not benefit from this agreement. If this is the case, all the import tariffs will be calculated when importing the merchandise, but you do not immediately pay it. You can do your manufacturing process and pay for it when you export the final products. Hence the name import tariff deferral.
It is essential to know there may be an update of the tariffs due to inflation during the time the merchandise is in the country. That is one of the reasons why IMMEX companies must have accurate (and ideally short) production cycles. The inventory software that IMMEX companies must use can significantly help, but we will get there in a moment.
Benefit 2. Not Paying Value-Added Tax or Excise Tax
As a side note, before 2013, IMMEX companies were automatically exempt from paying Value-Added Tax (VAT) and Excise Tax (IEPS, because of its name in Spanish). However, after that reform, it got a little more complicated. Now, According to Article 28-A of the Mexican VAT Law and 15-A of the IEPS Law, for companies to be able not to pay these taxes, they must either have additional certification or “guarantee the tax interest” using a bond or letter of credit.
This leaves us with three options.
- To pay the VAT and IEPS and asking for a refund once the final product is exported (not recommended).
- A bond guarantee or letter of credit from an authorized financial institution.
- Getting VAT-IEPS certified
1. Paying VAT & IEPS And Request A Refund
This option is the least recommended of the three since it is not optimal for the company’s cash flow. How it works is that you would pay full VAT and IEPS taxes when the merchandise is imported. After you have exported the final product, you would ask for a refund, as any company with creditable VAT in Mexico would, according to Article 22 of Mexico’s Federal Fiscal Code.
Needless to say, the authorities are never too keen on giving money back, so this can be a lengthy process. In theory, getting VAT & IEPS back this way takes 40 days, but in a worst-case scenario, it could take up to 100 days.
2. VAT-IEPS Bond Guarantee or Letter of Credit
To understand this, you must consider the tax authority as a commercial partner. If they can be sure that you will indeed export your final products in a compliant way or pay the taxes if you do not, they will be at ease. So, as with any other commercial partner, you can bring a third party (a financial institution) to guarantee this. Article 141 of the Federal Fiscal Code discusses how tax interest can be guaranteed. The most common is a guarantee bond or a letter of credit from an authorized institution.
Usually, this bond guarantee/letter of credit is requested every time a company imports goods. Once that batch of imported goods is exported, you cancel the bond with the financial institution. Another option is to get a revolving bond/letter of credit for the global amount of imports the company has forecasted for the year.
As you may notice, this is not ideal because of two things.
- The bond guarantee/letter of credit has a cost.
- The administrative burden of procuring these bonds/letters of credit is high.
Here is a list of the financial institutions authorized by the Mexican tax authorities to issue bonds/letters of credit to guarantee the tax interest of companies in the IMMEX program.
Name |
Logo |
Rating |
|---|---|---|
Aseguradora Aserta |
 |
|
Afianzadora CBL Fiducia |
 |
|
Aseguradora Insurgentes |
 |
|
Sofimex, Institución de Garantías |
 |
|
CESCE Fianzas México |
 |
|
Berkley International Fianzas México |
 |
|
Crédito Afianzador |
 |
|
Fianzas Asecam |
 |
|
Fianzas Atlas |
 |
|
Fianzas Guardiana Inbursa |
 |
|
Dorama, Institución de Garantías |
 |
|
Liberty Fianzas |
 |
|
Mapfre Fianzas |
 |
|
Zurich Fianzas México |
 |
|
Fianzas Avanza |
 |
3. Getting VAT-IEPS Certified
The third option is to get a VAT-IEPS certification. With it, IMMEX companies can get a tax credit for 100% of the VAT and IEPS taxes on imported goods. Besides not paying VAT and IEPS on imported goods, companies can access an accelerated VAT refund scheme according to their certification category.
It is essential to understand that this certification is not easy to obtain, and it is not easy to maintain either. Companies must renew it yearly, and requirements must be met. If you wish to get IVA-IEPS certified, please get in touch with us so we can look closely at your case.
The tax authorities have three categories for this certification.
- Type A. certified companies will obtain a 100% tax credit on their IMMEX program temporary customs regime imports. They will obtain the VAT refund within a period not to exceed 20 days from the day following the filing of the respective application. Companies with a type A certification have access to a VAT refund of 20 business days (as opposed to the 40 business days it usually takes).
- Type AA. This category also obtains a 100% tax credit on imports plus a 15 business days VAT refund.
- Type AAA. Besides the 100% tax credit on imports, this category gets VAT refunds in 10 business days.
General Requirements to Get VAT-IEPS Certified (Type A)
The following are the standard or general requirements to be VAT-IEPS certified. These are the minimum requirements to obtain the type A certification.
- Have a valid IMMEX program certification.
- Being up to date in all tax & customs payments and having a favorable tax compliance opinion by SAT.
- Suppliers must NOT be on the list of companies published by the SAT as Shell or Fraudulent Presumed Companies.
- At least ten employees are registered at the Mexican Social Security Institute (IMSS).
- Having all the registered addresses of the company updated.
- Have the necessary infrastructure to carry out the operation of the IMMEX Program.
- Have temporarily imported goods under its IMMEX Program and have returned 60% of the value of temporary imports of inputs during the last 12 months.
- Have a maquila contract, purchase and sale contract, purchase or service order, or firm order to prove the export project’s continuity.
- Allow the General Foreign Trade Auditor Unit at all times to perform inspections.
- To have an IMMEX-approved inventory system.
Type AA Certification Requirements
To become certified as a Type AA IVA-IEPS company, you must comply with the following requirements on top of the general requirements.
- To have been enrolled in the IMMEX program during the last four years or more. Or that, on average, during the last 12 months, they had more than 1,000 workers registered with the IMSS or that their machinery and equipment is greater than $50,000,000 MXN.
- They were not notified of any tax penalty in the prior 12 months.
- To not have VAT refunds rejected for more than 20% of the authorized refunds and/or that said amount exceeds $5,000,000 MXN in the prior six months.
Type AAA Certification Requirements
- To have been enrolled in the IMMEX program during the last seven years or more. Or that, on average, during the last 12 months, they had more than 5,500 workers registered with the IMSS or that their machinery and equipment is greater than $100,000,000 MXN.
- They were not notified of any tax penalty in the prior 24 months.
- To not have VAT refunds rejected for more than 20% of the authorized refunds and/or that said amount exceeds $5,000,000 MXN in the prior six months.
IMMEX Program Requirements
Inventory Management Software
As discussed earlier, one essential requirement for companies enrolled in the IMMEX program is the type of inventory management software they use. Maquiladoras in Mexico must use inventory software compliant with Annex 24 of the General Rules of Foreign Trade. For this, they have two options.
- Develop an in-house software compliant with Annex 24.
- Get a license for an existing software compliant with Annex 24.
Since only large companies have the means to develop their in-house software, most of the readers of this blog will go with the second option.
Why is a particular type of automated inventory software mandatory for IMMEX program-certified companies?
As discussed earlier in this article, the IMMEX program allows companies to import goods without paying taxes if they use them to manufacture a final product and export within a timeframe. For example, let us imagine that a company is importing fabric to manufacture jeans, and they have 18 months to export the jeans. The automated inventory software tracks the import of every batch of fabric and follows up until that batch has become jeans and has been shipped. So, at any given moment, you should be able to look at your inventory, track every imported batch’s status, and ensure the timeline is not exceeded.
Also, when a triangulation operation takes place (importing from a non-trade agreement country to export to a trade agreement country), the software helps track the imports with customs duty deferral until the export of the final product, when the customs duty must be paid.
Every year, companies enrolled in the IMMEX program must present their report on foreign trade operations. If the company uses the software correctly throughout the year, it will issue an accurate report for the representative to submit to the authority.
Conclusion
The IMMEX program is only one of the foreign trade incentive programs that the Mexican government has. It is aimed at manufacturing companies that export most of their production. The benefits companies get from the IMMEX program are to be able to import raw materials temporarily while they perform their manufacturing process so they can export the final product. The IMMEX program allows companies to produce, transform or repair goods to be exported.
The IMMEX program is heavily regulated, therefore, requires a lot of compliance. If you are looking to enroll your company as IMMEX, get in touch with us. We would be happy to assist you in the process.
