The modernization of the regulatory framework between the European Union and Mexico marks a decisive shift for international trade. With the publication of measures regarding the Interim Trade Agreement (iTA) and the Strategic Partnership, the rules for companies moving goods across the transatlantic route have officially changed.
For commercial operators and manufacturers on both sides of the ocean, these updates go beyond mere document compliance—they directly impact supply chain management, customs clearance, and duty preferences for both imports and exports.
1. Farewell to the EUR.1 Certificate: Enter the Statement on Origin
The most significant change is the gradual phase-out of the traditional EUR.1 movement certificate in favor of a self-certification model:
Commercial Document Statement: Preferential origin is now certified directly by the exporter on the commercial invoice or any accompanying shipping document.
Shift of Responsibility: Customs authorities no longer issue validation certificates prior to departure. The full burden of proving that goods satisfy origin rules falls entirely on the exporter.
While this speeds up cargo preparation and departure, it removes the upfront customs safety net: discrepancies can trigger post-clearance audits years later, risking penalties for sellers and retroactive duty revocations for buyers.
2. The REX System for Shipments Over €6,000 (or Equivalent)
Through this update, trade between the EU and Mexico aligns with modern agreements already active with Canada, Japan, and the UK, following the European Commission’s REX System guidelines.
For EU-based exporters—and relevant for Mexican importers verifying documentation—preferential tariff access depends on database registration:
Shipments exceeding €6,000: The statement on origin is valid for preferential duties only if the EU exporter is registered in the REX (Registered Exporter) system and explicitly includes their registration number on the invoice.
Shipments of €6,000 or less: Any exporter can complete the statement on origin without a REX registration, provided the goods meet origin criteria.
Existing REX Traders: European companies registered in REX for other trade routes do not need a new number, but must update internal verification protocols to reflect Mexico-specific origin rules.
3. International Transport and Logistics: The Non-Alteration Rule
Maintaining tariff preferences requires more than proving origin—it demands strict adherence to transit and non-alteration compliance during transport.
When cargo undergoes layovers, transshipment, or temporary storage in third countries before reaching its final destination in Mexico or the EU:
Cargo Integrity: The goods must not be altered, modified, or processed beyond necessary operations to preserve their condition or split consignments.
Transport Documentation Chain: Customs authorities may demand the complete transport documentation trail (Bills of Lading B/L, Air Waybills AWB, or transit documents like T1) proving the shipment remained under continuous customs control.
Any gaps or inconsistencies in transport records can result in a total loss of tariff preferences, regardless of how valid the invoice origin statement is.
4. From Theory to Practice: Key Customs Clearance Updates
The updated framework introduces practical options designed to streamline customs operations for bilateral trade:
Multiple Shipment Statements (Up to 12 Months): For continuous shipments of identical goods sent to the same importer, a single long-term statement on origin can cover a period of up to one year, cutting administrative work for recurring cargo.
Retrospective Preference Claims: If preferential duties were not applied upon entry due to documentation delays, importers have up to 12 months from the importation date to claim a refund on overpaid duties.
Tolerance for Minor Formal Errors: Minor typographical mistakes or clerical oversights that do not create doubt regarding the true origin or identity of the goods will no longer trigger automatic rejection of tariff preferences.
Preparing for the Transition: Timeline and Next Steps
The operational implementation dates of specific provisions depend on official notices from both parties. To ensure a smooth transition without disruptions to import/export flows, a transitional period of up to 3 years has been established for goods dispatched under the previous rules. This timeframe allows businesses in both the EU and Mexico to adapt their internal compliance systems and supply chain logistics smoothly.
