Tariff Exemption for the Basic Food Basket.

On October 19, 2022, the Ministry of Finance in Mexico published in the Official Gazette the “Decree exempting the payment of import duties and granting administrative facilities to various goods of the food basket and other supplies.” (“Decree”).

The decree enters into force as of October 20, 2022, and will be in force until February 28, 2023, and may be extended, in some instances, until December 31, 2023.


  • Different food products that are part of the food basket are exempt from the general import tariff, such as beef, pork, chicken and fish, milk, eggs, various fruits, vegetables, corn, and flour, among other foods, soap, and toilet paper.
  • A list of tariff items that benefit from the exemption is included in the Decree.
  • Recognizes the figure of the “Importer of Food Basket Products.”
  • Establishes a “Universal Single License” for the importation of goods, included in the decree for the Importers.
  • The Registry of Importers of Food Basket Products is created.


With this license and a letter before SAT, the Importer will demonstrate compliance with the regulation or non-tariff restriction corresponding to the product or products referred to in the decree that will be imported.


To enroll in the registry, importers must prove the following:

  • They are registered in the Register of Importers.
  • The company’s economic activity or the productive sector corresponds to the merchandise they will import.
  • That they have imported those goods prior to requesting the registration.
  • Assumes compliance obligations and commitments.
  • Comply with the requirements established by the SAT through general rules.


The anticipated version of the third resolution of modifications to the foreign trade general rules for 2022 was released on SAT’s webpage, through which the rules for the registry, suspension, reinstatement, or cancellation of the Registry of Importers of Products of the Basic Basket are included.


If you wish to review the related documents for greater understanding and application, you can consult the full documents in the following links:


Leobardo Tenorio-Malof   |   ltenorio@tplegal.net
César Benítez   |   cbenitez@tplegal.net
Alejandro Márquez   |   amarquez@tplegal.net
Abril Guzmán   |   aguzman@tplegal.net


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