Tariff classification, tariff and non-tariff regulations compliance of the most used products during the SARS-COV-2 panmedic in Mexico

Authors

DOI:

https://doi.org/10.20983/anuariocicj.2022.04

Keywords:

Tariff classification, non-tariff regulations and restrictions, products most used during the Covid 19 pandemic, General Import and Export Tax Law

Abstract

The tariff classification is the method used to determine the tariff harmonized of the merchandise subject to foreign trade, with this system the general import is known, as well as the regulations and non-tariff restrictions that each merchandise must comply with at the time of being import to our country. Mexico is member  of the World Customs Organization, which is why it uses the international nomenclature of the Harmonized System of Designation and Codification of Goods, with the creation of the General Import and Export Tax Law, better known as the L.I.G.I.E. which contains the General Import and Export Tax Rate. Recently there has been a significant commercial exchange of products related to the pandemic better known as COVID-19, that is why this article shows the harmonized tariff schedule and non-tariff regulations of the products
most used during the sanitary contingency.

Author Biographies

Brenda Berenice Delfín Aguilar, Universidad Autónoma de Ciudad Juárez

Docente Investigadora del Instituto de Ciencias Sociales y Administración.

Elva Nydia Díaz Vázquez, Universidad Autónoma de Ciudad Juárez

Docente del Instituto de Ciencias Sociales y Administración.

Published

2022-03-14