Also known as: Rule 8, Eighth rule, Regla 8a
A tariff provision allowing the import of inputs, machinery, and equipment at preferential tariff rates when destined for manufacturing specific goods in Mexico, subject to Ministry of Economy authorization.
Rule Eight (Regla 8a, complementary to TIGIE) is a tariff benefit allowing the import of inputs, raw materials, parts, components, machinery, and equipment at reduced or exempt tariffs, provided they are destined for the manufacture, assembly, or production of specific goods in Mexico. It requires prior authorization from the Ministry of Economy.
Rule Eight tariff codes begin with 98 in the last two digits (e.g., 8471.30.98). The importer obtains a permit from the Ministry authorizing import of certain inputs at preferential tariffs, committing to use them exclusively in manufacturing the specified final product.
Rule Eight is especially used by the manufacturing and maquiladora industry to reduce costs for inputs not available in Mexico. It differs from the IMMEX program (which is a temporary import) in that under Rule Eight the import is definitive but with a reduced tariff.
Tariff Classification Code
An 8 or 10-digit numerical code that identifies a specific product within Mexico's tariff schedule (TIGIE), determining applicable duties and regulations.
RegulationsIMMEX (Maquiladora Program)
Mexican government program that allows temporary duty-free import of goods for manufacturing, assembly, or repair for export.
RegulationsNon-Tariff Barriers (NTBs)
Measures other than tariffs that countries impose on international trade to protect health, safety, environment, and domestic industry.
TradeDefinitive Import
Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.