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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.

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