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  1. Home
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  3. /Wine and spirits

Import Guide

How to import wine and spirits to Mexico

Importing alcoholic beverages to Mexico requires SAT tax stamps (marbetes), COFEPRIS permits, and NOM labeling compliance.

Related tariff chapters

Chapter 22

Beverages, spirits, and vinegar

2204.21.012208.30.01

Required documents

  • Import declaration
  • Commercial invoice
  • SAT tax stamps (marbetes)
  • COFEPRIS health registration
  • Certificate of free sale
  • Labels compliant with NOM-142-SSA1

Applicable regulations

  • NOM-142-SSA1 — Alcoholic beverages
  • NOM-199-SCFI — Alcoholic beverage denomination
  • IEPS Law — Special excise tax
  • SAT — Mandatory tax stamps

Step-by-step import process

1

COFEPRIS registration

Register the product as an alcoholic beverage with COFEPRIS.

2

Request SAT tax stamps

Apply for tax stamps (marbetes) from SAT. They're mandatory for all imported alcoholic beverages.

3

Prepare labeling

Labels must comply with NOM-142-SSA1 with alcohol content, health warnings, and importer data.

4

Tariff classification

Classify based on beverage type, alcohol content, and origin.

5

Apply tax stamps

Affix SAT tax stamps to each container before or during customs clearance.

6

Customs clearance

Pay duty, VAT, and IEPS. IEPS for alcoholic beverages ranges from 26.5% to 53%.

Common duty rates

Duties: wine 20%, beer 20%, spirits 20%. Additional IEPS: 26.5% (up to 14% ABV), 30% (14-20% ABV), 53% (over 20% ABV). With FTAs, duty may be 0%.

Tips and recommendations

Request tax stamps well in advance; the process can take weeks

IEPS is a significant cost; include it in your viability analysis

EU wines may benefit from the Mexico-EU trade agreement

Each container must have its tax stamp visibly affixed

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Frequently asked questions