Glossary

-GATT. General Agreement on Tariffs and Trade.
Alijo. Joint gender or contraband goods, being transported purchase or illegally
-VOCE. Foreign Trade Validation Operations.
Verifier. Commonly known as goods reviewers, perform the customs review, are in charge that the delivery of goods is done according to the formalities for such action described under the Customs Law, its Regulations and Guidelines in terms of Foreign Trade.
Vehicle. Any cargo or passengers means of transportation.
User. Individual or company that has agreed with the Management Society the right to perform activities within the Tax Free Area.
Use Case. Is a document that describes the steps or actions that a user (or actor) performs in a system to complete a process.
Uniform Regulations. Are the regulations, that from the date of the agreement force and effect, the parties establish and execute through their respective laws and regulations, regarding the application, interpretation and management of the subjects the parties agree upon.
Trimming. Goods and merchandise accommodation.
Transit. Foreign goods crossing a country that is part of the total route which began abroad and ends across its borders. It is also considered as goods transit, the shipment abroad of foreign goods that could have been unloaded by mistake or other acceptable reasons in the primary zones or other entry points, under the condition that such goods have not left such places, and that at their arrival to the country and their following shipment abroad would be maritime or air shipment.
Transhipment. Movement of goods performed under the customs control of one customs, from one transport unit to another, or to the same in a different trip, including its unloading on land, with the objective of sending it to its final destination.
Transaction Value. Refers to the actual price paid or to be paid for a good or material involved in a transaction of the producer of such good, adjusted according to the Customs Value Code or according to the Customs Law, without considering if the good or material is sold for its exportation.
Transaction in Terms of Customs Infringement. Agreement by which customs authorities, acting within its legal boundaries, renounce to prosecute a customs infringement, as long as the people involved comply with certain conditions.
Tourist. This term includes: Foreigners entering the country for recreational, sport, health, studying, business, family, religious purposes or others, with no profitable purposes and no immigration purposes. The term tourist indicates every person, with no distinction of race, sex, language, nor religion, who enters the territory of a State different from the one in which such person resides in, and in which he will remain at least 24 hours and no more than 6 months.
Taxpayer. Is a person that has a CIECF and FIEL and needs to access the Simplified Declaration of Export System (SIMPLEX) through the authentication of his private portal.
Taxes. Are the financial charges imposed by law to the individuals or legal entities that differ from the contributions, tributes and rights.
Taxable Base of the General Import Tax:. Is the goods value of customs
Tariff Code. Is a digit code of a classification code given by the Harmonized Commodity Description and Coding System.
Tariff Classification. Is the foreign trade goods classification, which importers, exporters and custom brokers must submit previously to perform their foreign trade procedure.
Strategic Program. Program category that gathers, directs and coordinates the group of tactical actions to be developed for achieving the defined objectives and goals in terms of the National Developmental Plan guidelines.
Statements. Role assigned to public official for verification of compliance with the requirements for data and procedures in accordance with current regulations accordingly.
Stated Value. Customs value of the goods of a shipment subject to the same customs regime and classified in the same tariff position.
-SSP. Secretaría de Seguridad Pública (Public Security Secretary).
Specific Tariff. Is a tax due expressed in monetary units or per measurement unit of an imported good.
-SOIA. Integral Customs Operation System.
-SOAP. It is a protocol to exchange XML messages on a computer network, normally using HTTP/HTTPS protocols. It originally meant “Simple Object Access Protocol” but this is not longer use as it no longer corresponds to its current functions.
-SIRET. Carrier’s Harmonized Alphanumeric Code Record System
-SIRESI. Evaluation Record and Occurrences Follow-up System
-SIREM3. Check point System M3
-SIPAIM. Importers Census System
-SIMULA. Lab Samples System
-SIICEX. Integrated Foreign Trade Information System, managed by the Secretary of Economy
-SIECA. Lock System for Customs Control
-SIDUF. Duty Free Application
-SICREFIS. Customs Warehouse Control System
-SICOSEM. Samples Follow up and Consultation System
-SICOFE. Railroad Control Systema
Shrinkage. Are those goods consumed during the production process or that are lost as waste and are not possible to prove.
-SENASICA. Servicio Nacional de Sanidad, Inocuidad y Calidad Agroalimentaria (National Service of Agro Alimentary Health Safety and Quality).
-SCAAA. Customs Brokers and Representatives Control System
-SAT. Servicio de Administración Tributaria (Tax Administration Service).
saai web. Web Automated Customs System.
-SAM. Automated Manifest System
-SAAI M3. Automated Customs System M3.
-SA. Automated Selection
-RFC. Registro Federal de Contribuyentes.
-RUPA. Single register of accredited persons
Rule of Origin. Is the general or specific criteria described on a free trade agreement to define when a good should be considered as of preferential and non preferential origin.
RCGMCE. General Foreign Trade Rules.
Regulations. Group of norms that rule certain act, conduct or activity.
Regulations and Non Tariff Barriers. Are those procedures which materialize in permits, licenses, authorizations, notes, compensatory quotas, and certificates.
Rectification. Customs document that allows a change in the information of the original document.
Reconstructed Value. Is the sum of the cost or value of the goods and the manufacturing and other operations performed to produce the imported goods, plus the global quantity for the general benefits and expenses, plus the transport, insurance, and other expenses in which it might incur for transporting the goods.
Reception Visit and On Board Control. Procedures by which the ship, aircraft or other transport vehicle is visited by the customs personnel, at its arrival or during its permanence on ports, airports or terminals, with the objective of receiving and examining the documents of the transport vehicle and proceed with its inspection and surveillance.
RCGMCE. General Foreign Trade Rules.
-PROSEC. Program of Sector Promotion. Established for manufacturers who supply both the foreign as well as the domestic market, with the objective of reducing the impact of the force and effect of article 303 of the North America Free Trade Agreement.
-PRONEX. National Export Suppliers Program. With the objective to grant national suppliers of the maquila export industry, the same competitive conditions than the foreign supplier
-PEXIM. Import permit and / or export, as amended
Private Sector. Part of the economy that looks to obtain profits from its activity and that is not controlled by the State.
Previous Verification. Goods review or inspection before entering a customs regimen.
Preventive Embargo. Goods withholding for failing to comply with what is established on the Customs Law.
Preferential origin good. It means that it complies with the regulations of preferential origin established on the correspondent chapter of a free trade agreement.
Portal. Is a deployment platform for Web navigation.
-PITEX. Temporary import program for Export Services. Legal entities that have programs authorized by the SE, under the terms of the “Temporary importation program for the production of exported goods Decree”, published on the Federal Official Gazette on May 3, 1990, amended through decrees published in the same Gazette on May 11, 1995, November 13, 1998, October 30, 2000, December 31, 2000, May 12, 2003, and October 13, 2003, and the subsequent revisions.
Petition. A petition is a type of fiscal declaration regarding the compliance of the foreign trade duties obligations, by which the importer or exporter declares the goods he is importing or exporting. The petition is a fiscal document written on a format approved by the SHCP, such format is dynamic, formed by blocks where importers, exporters or customs brokers or representatives should print the necessary information to be declared, such as: Quantity and type of goods, data for the goods identification, origin, value, taxable value, compliance of regulations and non tariff barriers, entry and exit customs, type of procedure, customs regimen, among other data and documents that should be attached to such petition.
Permit or Certificate. Authorization issued by a (government agency) regulation or non tariff barrier.
Partner or shareholder. Person physically, morally or legally possesses a foreign or more shares in a public or private corporation.
Patent. Authorization granted to an individual to perform foreign trade procedures on behalf of an importer.
Party. Every state in which a free trade agreement has force and effect.
Obligations. All goods entering or exiting Mexico are subject to duties payment, and in some cases, to the compliance of regulations and non tariff restrictions, which are verified according to their tariff code.
Non-tariff Barriers. Administrative action by which certain obligations or requirements are imposed to goods import, export or transit, different from the fiscal obligations.
Non-preferential origin good.. Is a good that, according to the correspondent regulations, does not qualify as of preferential origin.
Net Cost. It refers to all costs except for the sales promotion, marketing, and post-sale services, royalties, shipping, packaging, as well as financial costs.
Natural person. An individual with capacity to incur obligations and exercise rights.
Moral person. Is a group of people coming together for a specific purpose, such as a company, a civil association.
Mixed Tariffs. Is a duty composed by an ad-valorem tariff and a specific tariff, applied simultaneously for the import of a good.
Ministry of Finance and Public Credit. Considered as the maximum agency to develop different activities in terms of fiscal subjects.
Mexican Official Regulation (NOM). Is a technical regulation of mandatory observance, issued by the competent agencies, with a multiplicity of objectives, its content should gather some requirements and follow the legal procedure.
Maquiladoras. Legal entities that have programs authorized by the SE, under the terms of the “Manufacturing, Maquiladora and Export Services Industry Fomenting Decree”, published on the Federal Official Gazette on June 1, 1998, amended through decrees published in the same Gazette on November 13, 1998, October 30, 2000, December 31, 2000, May 12, 2003 and October 13, 2003 and the subsequent revisions.
Lighterage. The conveyance or loading and unloading of cargo.
Legal Department. Customs department responsible of controlling the process of imposing a fine.
LAB. It means free on board, regardless of the medium to be transported from the point of direct shipment from seller to buyer
-LD. Different Location
Layout. Design
Jointly Liable Parties. The person responsible, customs agents, goods owner or goods holder, to pay the foreign trade tax, and other duties, as well as the compensatory quotas resulting from the goods import or export to or from national territory.
Item. Four digit tariff classification.
-INTERSEC. Agencies Interconnection.
International Transport. Domestic or foreign, cargo or passengers planes or aircrafts traffic from or to a foreign country.
Internal Tranport. Movement of people on board or goods loaded from one place of the national territory to be disembarked or unloaded on another place of the same national territory.
Internal user. It includes all officers of various government agencies involved in the care and monitoring of any type of procedure available in the Ventanilla Única.
Internal Traffic. Movement of people on board or goods loaded from one place of the customs territory to be disembarked or unloaded on another place of the same customs territory.
Infringement. Violation of law compliance and failing to do what the law dictates.
Import or Export Allowance. Allowed capacity for importing or exporting, regarding quantity and time.
-IMMEX. Manufacturing, Maquiladora and Export Services Industry Fomenting Program (IMMEX Decree) is a system, published in 1996, that allows the import of goods which will be used in an industrial process or services destined to the manufacturing, transformation or repair of foreign goods temporarily imported for their exportation, without paying the import general tax, value added tax, and compensatory quotas.
-IDC. Taxpayer Identification System.
-IC. Certified Company
Harmonization. Cooperation or adjustment of different issues towards an agreeable, coherent environment.
Harmonized system: is a 6 digit tariff classification code. Its full name is Harmonized Commodity Description and Coding System and its interpretation notes, that in Mexico has been published under the Import and Export General Tax Laws.
Gross Domestic Product. Is the total monetary value of the goods and services production of a country during a time period (generally a quarter or a year).
Governmental Sector. Comprises all the legislative, executive and judicial entities of the State, established through political processes.
Goods. Are all goods and services that cross our national border even when the law consider them as non subject to business operation. According to the Customs Law, goods are products, articles, assets, and any other items, even when the law considers them inalienable or irreducible to private property.
Good Checkpoint Area. Physical space within a customs agency to perform customs inspection of the foreign trade procedures.
Good of a party. Are the national goods as defined in the GATT and those that the parties agree upon in a free trade agreement.
Free Zones. Certain regions located outside of the basic domestic goods distribution and supply centers, so are exempt of taxes during the purchase of goods coming from foreign countries needed for the manufacturing and consumption. Nowadays in Mexico there are no free zones. However, the signing of the Free Trade Agreement allows the establishment of border zones to apply special business and fiscal policies.
Free Trade Zone. Entity constituted by the customs territory of an association of states which has the following characteristics:
Free customs Clearance. Result of the automatic selection process that allows the entry of goods without checking them.
Franchise. Freedom and exemption granted to a person for not paying duties and tariffs for the goods introduced or drawn from the country.
Foreign user. For tax purposes, are foreign natural persons (individuals) or legal persons (corporations, associations or partnerships, among others) that are governed by the laws of another country, for reasons of nationality, domicile, residence, place of operation, among other criteria.
Foreign Trade. Is the exchange of goods and services between two economic blocks or regions.
Foreign Trade Tax. Are the tariffs that should be paid according to the fees established by law for the goods and services import and export to and from the national territory.
FOB. Buy/sale Clause which considers the goods value on board of a vehicle of the country of origin, excluding the insurance and freight cost.
FOB Value. Buy/sale Clause which considers the goods value on board of a vehicle of the country of origin, excluding the insurance and freight cost.
-FIEL. Advanced Electronic Signature.
External user. Any taxpayer / non-taxpayer required to perform foreign trade procedures through Ventanilla Única.
Export. Temporary or definite goods exit from the national territory.
Export Tariff. Is a tax placed on exported goods.
Estimated Prices. Estimated value of a certain product (forbidden according to rule 7 of GATT) only for the purpose of determining the customs value.
End Buyer. Is the last person that, in the import party territory, acquires the good in the same shape and form as it was imported. This buyer is not necessarily the end user of the good.
Enabled Components. It should be considered as part of the service, including but not limited to, computer platform, local area network, power infrastructure and environmental control of communications room, etc.
-ECEX. Foreign Trade Companies registered export certificates may be issued based on decree published in the Official Journal of the Federation on April 11, 1997.
Draw back. Import tax refund when returning the property in the same conditions.
DUTY FREE. National and Foreign goods free of taxes showed and sold on duty free shops.
Duty Free Shops. Shops under customs control generally located in the maritime ports and airports, in a place where travelers who are going abroad could buy products free of customs duties and other taxes.
Duties Returns (DrawBack). The Import Duties Returns Program for Exporters, allows the beneficiaries to receive a refund of the import duties charged on the raw material, components and parts, packing, flammables, lubricants, and other materials contained in the exported goods, or for the goods import that are exported in the same state o for goods that will be repaired or altered.
Determination of origin. Resolution from the customs authority that establishes if a good qualifies as of preferential origin according to the rules of origin.
Declaration. It is the obligation that importers, exporters and customs agents have to submit to the customs authorities the foreign trade goods.
-CVA. Added Value Chain
Customs. Is a Federal Public Administration Office (Government Agency) in charge of enforcing customs regimens legislation, and verifying the compliance of foreign trade goods barriers and regulations, with the objective of applying the policies established by the government to regulate goods imports and exports to and from national territory, as well as, to manage duties and compensatory quotas payments for such foreign trade goods.
Customs warehouse. Places where foreign trade goods are stored under customs authorities control and where the authorities provide warehousing, management and safekeeping for such goods.
Customs Vigilance Zone. Part of the customs territory where customs execute special powers where it applies special measures of customs control. Part of the customs territory where the goods circulation might be subject to special customs control measures.
Customs View. Technical customs officer in charge of the goods, now known as verifiers.
Customs Value. Is the value of a good for the tariffs charge on the imported good.
Customs Valuation Code. Is the Agreement for the enforcement of GATT article VII, described in articles 64 to 79 of the Customs Law of 1998.
Customs Union. Entity constituted for a customs territory that substitutes two or more customs territories and has the following characteristics: a common or harmonized custom tariff.The lack of perception of custom duties and equivalent rates in the exchange of the goods with origin of the countries members of such customs union, or the goods of third countries whose import procedures have been fulfilled as well as the customs duties and equivalent rates received or secured, and that have not been benefited from a total or partial bonus of these duties and rates. Elimination of restrictive regulations of the business exchanges within the customs union.
Customs Transit. Customs regimen under which goods subject to customs control are moved from one customs to another.
Customs territory. Territory of a state in which the provisions of its customs law may be applied.
Customs Tariffs. Is the tax paid for importing or exporting goods.
Customs Representative. Is the individual appointed by another individual or company to perform on his/its behalf all the procedures of goods customs clearance.
Customs Management Procedure (PAMA). Set of rules described on Customs Law, with the objective of determining the omitted duties and, in such case, to determine the corresponding sanctions regarding foreign trade, respecting the right of the individual to have an audience where evidence and argumentations for the truth and lawfulness of his actions shall be considered.
Customs Dispatch. Group of activities and formalities regarding goods import and export to and from national territory.
Customs check. Procedure by which documents and goods are reviewed to check the veracity of what is declared on the petition, with the purpose of determining the quantity, characteristics and the complete identification of the goods.
Customs Broker. Is the individual authorized, through a patent, by the Ministry of Finance and Public Credit to individually perform the procedures regarding goods customs clearance in the different customs regimens.
Customs Authority. Competent authority that, according to the internal legislation, is responsible of enforcing customs laws and regulations.
Currency. Monetary unit used in a business transaction.
-CURP. Clave Única de Registro de Población
Creation of the Digitization Center. Implementation of the Digitization Center.
-COCEX. Rate of tax law and general import and export duty free regulations
Contributions. Are fiscal credits, taxes, social security payments, improvements, rights and other contributions paid for the goods and services import or export.
Consolidated Petition. Official document that protects different procedures of a single exporter.
Compensatory Quotas. Are the applicable rights to certain goods from some countries to compensate the amount of the subvention given to the export of these goods / Regulation measure or non tariff barrier imposed in some goods imported under unfair practices of international trade and applied independently to the goods tariffs / Are antidumping tariffs and compensatory quotas and rights, according to the legislation of each part in the agreement.
Company. Any entity constituted or organized according to the applicable law, profitable or non profitable, private or governmental, including all partnerships, foundations, companies, branches, trusts, participations, trust, sole proprietor companies, co-investments, or other partnerships.
Common Market. Refers to an economic integration level between countries and territories in which all business and tariff barriers are eliminated among member countries and allows the free crossing of people and capital along the national territory of member countries.
Codes. Numbers to identify the goods classification.
Clear Customs. Status of the petition at the time of passing through the first automatic selection module.
CIF Values. Buy/sale clause that includes the goods value in the country of origin, the freight and insurance up to the destination point.
-CEROR. Validation Certificate of Origin (Mexican Association of Integration)
Certified Companies. Are those legal entities constituted according to the Mexican Law that show an optimum level of compliance in all their fiscal obligations; whose carriers, customs agents and representatives are exclusive for the management of the Foreign Trade operations, and have the authorization by AGA and have all the benefits that allow them to promptly perform the goods customs clearance.
-CAAT. Harmonized Alphanumeric Carrier Code is necessary to its declaration in the corresponding motions, allows transportation companies to register your general information as well as vehicles that account and the name of the driver of that vehicle.
Carry. To move the goods within the port complex in its terrestrial portion.
Carrier. Person who effectively transports goods or that is responsible of the transportation media.
Business Rules Catalogue. Processes charts that represent the activities that detail each of the rules of the business model.
Business Regulations. Group of policies and restrictions of a business or an organization.
Business Analytics. Refers to the risk management set of skills and tools that make extensive use of data analysis to find non evident patterns to generate predictive, statistical and optimization modeling to warn the organization of external and internal phenomena that could put the business at risk.
Business Analyst. Person who designs business procedures.
Brokerage Fee. A fee charged by an agent to facilitate transactions between buyers and sellers.
Border Traffic. Crossing from one side to the other of the border by the border residents in one of the adjacent border zones.
Border Region. Is the territory determined by the Federal Executive, anywhere in the country, including the border line.
Border Area. Is the land between the international dividing line and the parallel line located at a distance of 20 km towards the interior of the country.
BANJERCITO. Banco Nacional del Ejército, Fuerza Aérea y Armada, S.N.C.
Balance of Payments. Companies with maquiladora programs or PITEX that alienate parts and components that incorporate raw material imported temporarily under such programs for the companies of the automobile industry or vehicles manufacturers to be integrated on their vehicle assembly or manufacturing processes.
-ALADI. Latin American Integration Association
Auto Parts Industry. Companies with maquiladora programs or PITEX that alienate parts and components that incorporate raw material imported temporarily under such programs for the companies of the automobile industry or vehicles manufacturers to be integrated on their vehicle assembly or manufacturing processes.
Authentication. Identification of the users who enter an application.
AMS. Automated Manifest System
-ALTEX. Program is highly export company which was established in 1990 and is administered by the Economy Secretariat.
-AGA. Administración General de Aduanas
Advanced Ruling or Resolution. Refers to the favorable resolution issued, by the customs authority by request of the importer, producer or exporter, which certifies that the value of a good, its origin, tariff classification or regional value or country of origin are correct, according to the applicable agreement and its regulations.
Ad-Valorem Tariff. A tax duty expressed as a fixed percentage of the value of the imported good.
Act. Mandatory legal proceeding dictated by a legitimate agency to regulate the behavior of men or to establish other necessary agencies for the fulfillment of their purpose.

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