Decree: Enacting the General Law of Import and Export Taxes.

07 June 2022

Today was published in the Federal Official Gazette the Decree enacting the Law of General Import and Export Taxes (hereinafter the “Law”).

This Law prohibits the importation and exportation into Mexican territory of electronic cigarettes and similar electric or electronic personal vaporization devices, including new and emerging devices that use heated tobacco, Electronic Nicotine Consumption Systems (“ENCS”), Similar Systems without Nicotine (“SSWN”), Alternative Nicotine Consumption Systems (“ANCS”), and other with similar use (hereinafter as “Electronic Cigarettes”).

It is important to declare that the Decree issuing the Law in question is an additional restrictive measure imposed by the Federal Government to eradicate the importation, exportation, commercialization, and use of the so-called Electronic Cigarettes throughout Mexico.

Finally, the publishment of the Law brings with it a series of precedents that the Federal Government itself has been implementing, among which the most recent is the decree prohibiting the commercialization of Electronic Cigarettes in any part of the country; a decree that was published in the Federal Official Gazette just a few days ago (May 31, 2022).

This Law shall take enter within 180 days after its publication in the DOF.


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