On 28 December 2020 the National Notes entered into force. The National Notes are the official interpretation instrument of the General Import and Export Tariff Code (TIGIE) of the new General Import and Export Duties Law (LIGIE) (for further details please see "Are you ready for the new General Import and Export Duties Law?"). Their application is mandatory to determine the tariff classification of goods entering and leaving Mexico.
The National Notes contain specifications and criteria for the tariff classification of goods. They must be used to interpret the TIGIE and apply it in a uniform way in accordance with the new LIGIE.
The Explanatory Notes of the Harmonised System were abrogated with the entry into force of the National Notes. Thus, as of 28 December 2020, the National Notes are the official instrument for the uniform interpretation and application of the TIGIE.
Since the Explanatory Notes are not an integral part of the Harmonised System Agreement, they are not binding for the contracting parties. Rather, their legal value is determined by each contracting party.
Therefore, Mexico is entitled to abrogate the Explanatory Notes and instead apply the National Notes for the interpretation of the Harmonised System, so long as they do not contradict the General Rules for the Interpretation of the Harmonised System (ie, all of its sections, chapters and subheading notes).
