What is an example of Definitive Export?

An avocado company in Michoacán definitively exports 20 tons to the US, issuing a CFDI with foreign trade complement and filing an A1 export pedimento.

Trade

Definitive Export

Customs regime allowing goods to leave the country to remain abroad indefinitely.

What Is a Definitive Export?

Definitive export is the customs regime through which domestic or nationalized goods leave Mexican territory to remain abroad indefinitely. It is processed with pedimento code A1 (export). Unlike imports, definitive exports are generally exempt from foreign trade taxes and benefit from 0% VAT.

Tax benefits of exporting

0% VAT rate: definitive exports do not generate VAT, and VAT paid on input purchases is creditable or refundable
Export duty exemption: Mexico does not charge duties on most exports
Reduced DTA: the customs processing fee for definitive exports is a lower fixed rate than for imports
VAT refund (credit balance): exporters frequently have a VAT credit balance they can request as a refund from the SAT
Trade promotion programs: access to IMMEX, ALTEX, ECEX, and other programs that facilitate exporting

Required documentation

Definitive exports require: export pedimento, commercial invoice or CFDI with foreign trade complement, transport documents, and compliance with applicable export non-tariff regulations (SEMARNAT, SEDENA, INAH, etc.).

Mexico is an export powerhouse thanks to its FTA network. Definitive exports are a fundamental component of the economy, especially in automotive manufacturing, electronics, agri-food, and petroleum. Proper compliance with export customs obligations is essential to maintain preferential benefits in the destination country.

Examples

An avocado company in Michoacán definitively exports 20 tons to the US, issuing a CFDI with foreign trade complement and filing an A1 export pedimento.
An automaker definitively exports vehicles to Canada under the USMCA at 0% duty, and claims a refund of the VAT credit balance generated by domestic input purchases.
A crafts company needs an INAH permit to definitively export pre-Hispanic replicas, as the tariff code is subject to non-tariff regulation.

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Related terms

Logistics

Customs Regime

The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.

Customs

Customs Declaration (Pedimento)

The official document filed with Mexican customs that covers the entry or exit of goods from Mexico, prepared and submitted by a licensed customs broker.

Trade

Definitive Import

Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.

Logistics

Incoterms

International rules published by the International Chamber of Commerce (ICC) defining buyer and seller responsibilities for transport and delivery of goods.

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