Also known as: Tariff ruling, Classification determination, Binding ruling
A resolution issued by customs authorities that determines the applicable tariff classification for a specific product, based on technical analysis of its characteristics.
A classification ruling (dictamen de clasificación) is a technical resolution issued by Mexico's SAT General Customs Administration that definitively determines the tariff classification code for a specific product. It is requested when there is doubt about the correct classification, whether due to technical complexity, composition, or because the product could potentially fall under more than one tariff heading.
Any importer, exporter, or customs broker may request a classification consultation from the customs authority. The ruling is binding on the authority and provides legal certainty to the taxpayer regarding the applicable tariff code.
Having a classification ruling is especially valuable for new, technological, or complex-composition products that do not clearly fit into a single HS code. The ruling protects the importer against potential classification disagreements during inspection. In the U.S., the equivalent is a CBP Binding Ruling.
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An 8 or 10-digit numerical code that identifies a specific product within Mexico's tariff schedule (TIGIE), determining applicable duties and regulations.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.
TariffsHarmonized System (HS)
An international 6-digit nomenclature developed by the WCO for classifying goods in international trade, used by over 200 countries worldwide.
CustomsCustoms Inspection
The physical and documentary examination of goods performed by Mexican customs authorities to verify they match the information declared in the pedimento.