HS Code 9801.00 : Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for products of the united states when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is 9801.00. Under the 2026 Mexico (SAT / TIGIE), the representative MFN general duty rate is 15.00 % [SNICE TIGIE 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Heading 9801
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Subheading .00
.00
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Mexico (SAT / TIGIE Customs Tariff 2026)
9801.00.01.00
MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9801.00
Receive an automated email notification whenever SAT or Secretaría de Economía publishes duty rate adjustments or customs notices for 9801.00.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Mexican Trade Remedies (SE / UPCI) & Safeguards
SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TMEC | Tratado entre México, Estados Unidos y Canadá (T-MEC / USMCA) | Free | Must satisfy T-MEC tariff shift or Regional Value Content (RVC) rules. |
| CPTPP | Tratado de Integración Progresista de la Asociación Transpacífico | Free / Preferential | CPTPP Certificate of Origin and origin criterion. |
| TLCUEM | Acuerdo Global México-Unión Europea (TLCUEM) | Free / Preferential | EUR.1 Movement Certificate or REX Exporter Declaration. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 11: SAT Consulta Arancelaria (Diario Oficial de la Federación)
Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 9801.00.
Query official SAT Central Administration of Customs Normativity consulta criteria:
Search Official SAT Consulta Portal for 9801.00 →US National HTS Tariff Lines (9801.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9801.00.10 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | — |
| 9801.00.10.10 | Articles previously exported with intent to reimport after temporary use abroad | Free | Free | Rate on request | kg |
| 9801.00.10.12 | Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported | Free | Free | Rate on request | — |
| 9801.00.10.15 | Other, Meat and poultry products provided for in chapter 2 or 16 | Free | Free | Rate on request | kg |
| 9801.00.10.26 | Other, Peanuts provided for in heading 1202 | Free | Free | Rate on request | kg |
| 9801.00.10.27 | Other, Articles provided for in chapter 28 | Free | Free | Rate on request | kg |
| 9801.00.10.28 | Other, Articles provided for in chapter 30 | Free | Free | Rate on request | kg |
| 9801.00.10.29 | Other, Articles provided for in chapter 37 | Free | Free | Rate on request | — |
| 9801.00.10.30 | Other, Articles provided for in chapter 71 | Free | Free | Rate on request | — |
| 9801.00.10.31 | Other, Articles provided for in chapter 82 | Free | Free | Rate on request | — |
| 9801.00.10.35 | Other, Articles provided for in chapter 84, Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10 | Free | Free | Rate on request | No. and kg |
| 9801.00.10.37 | Other, Articles provided for in chapter 84, Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 8436 | Free | Free | Rate on request | No. |
| 9801.00.10.43 | Other, Articles provided for in chapter 84, Articles provided for in headings 8470, 8471, 8472 or 8473 | Free | Free | Rate on request | No. |
| 9801.00.10.45 | Other, Articles provided for in chapter 84, Other | Free | Free | Rate on request | — |
| 9801.00.10.49 | Other, Articles provided for in chapter 85, Articles provided for in headings 8501, 8502 or 8503 | Free | Free | Rate on request | No. |
| 9801.00.10.51 | Other, Articles provided for in chapter 85, Articles provided for in heading 8504 | Free | Free | Rate on request | No. |
| 9801.00.10.53 | Other, Articles provided for in chapter 85, Articles provided for in headings 8517, 8519, 8525, 8527 or 8529 | Free | Free | Rate on request | No. |
| 9801.00.10.55 | Other, Articles provided for in chapter 85, Other | Free | Free | Rate on request | — |
| 9801.00.10.59 | Other, Articles provided for in chapter 86 | Free | Free | Rate on request | No. |
| 9801.00.10.63 | Other, Articles provided for in chapter 87, Articles provided for in heading 8701 | Free | Free | Rate on request | No. |
| 9801.00.10.64 | Other, Articles provided for in chapter 87, Articles provided for in heading 8702 | Free | Free | Rate on request | No. |
| 9801.00.10.65 | Other, Articles provided for in chapter 87, Articles provided for in heading 8703 | Free | Free | Rate on request | No. |
| 9801.00.10.66 | Other, Articles provided for in chapter 87, Articles provided for in heading 8704 | Free | Free | Rate on request | No. |
| 9801.00.10.67 | Other, Articles provided for in chapter 87, Articles provided for in headings 8706, 8707 or 8708 | Free | Free | Rate on request | No. |
| 9801.00.10.69 | Other, Articles provided for in chapter 87, Articles provided for in headings 8705 or 8709 | Free | Free | Rate on request | No. |
| 9801.00.10.74 | Other, Articles provided for in chapter 87, Other | Free | Free | Rate on request | No. |
| 9801.00.10.75 | Other, Articles provided for in chapter 88, Articles provided for in headings 8801 or 8802 | Free | Free | Rate on request | No. |
| 9801.00.10.77 | Other, Articles provided for in chapter 88, Articles provided for in heading 8804 | Free | Free | Rate on request | kg |
| 9801.00.10.79 | Other, Articles provided for in chapter 88, Articles provided for in headings 8805, 8806 or 8807 | Free | Free | Rate on request | — |
| 9801.00.10.89 | Other, Articles provided for in chapter 89 | Free | Free | Rate on request | No. |
| 9801.00.10.90 | Other, Articles provided for in chapter 90 | Free | Free | Rate on request | No. |
| 9801.00.10.92 | Other, Articles provided for in chapter 94, Articles provided for in headings 9401, 9402 or 9403 | Free | Free | Rate on request | No. |
| 9801.00.10.94 | Other, Articles provided for in chapter 94, Other | Free | Free | Rate on request | — |
| 9801.00.10.97 | Other, Articles provided for in chapter 97 | Free | Free | Rate on request | — |
| 9801.00.10.98 | Other, Other | Free | Free | Rate on request | — |
| 9801.00.11.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | kg |
| 9801.00.20.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.25.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.26.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.30.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.40 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition, examination or experimentation, for scientific or educational purposes | Free | Free | Free | — |
| 9801.00.50 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition in connection with any circus or menagerie | Free | Free | Free | — |
| 9801.00.60 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition or use at any public exposition, fair or conference | Free | Free | Free | — |
| 9801.00.65 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resources | Free | Free | Free | — |
| 9801.00.70.00 | Aircraft exported from the United States with benefit of drawback or heading 9813.00.05 | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | Free (AU,BH, CL,CO,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | kg |
| 9801.00.80 | Other, except articles excluded by U.S. note 1(c) of this subchapter | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | Free (AU,BH, CL,CO,IL,JO, KR,MA, OM,P,PA,PE,S, SG) | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | — |
| 9801.00.80.10 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Nonalcoholic beer provided for in subheading 2202.91.00 | Free | Free | Rate on request | liters |
| 9801.00.80.20 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208 | Free | Free | Rate on request | liters |
| 9801.00.80.30 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Tobacco and tobacco products provided for in chapter 24 | Free | Free | Rate on request | — |
| 9801.00.80.40 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Cigarette paper provided for in heading 4813 | Free | Free | Rate on request | — |
| 9801.00.80.90 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Other | Free | Free | Rate on request | — |
| 9801.00.85.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.90.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
Official Primary Sources & Authority References
SNICE Portal de Consulta TIGIE 2026 ↗
Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.
Servicio de Administración Tributaria (SAT) Comercio Exterior ↗
Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is classified under HS 9801.00 (Heading 9801, Chapter 98). The representative MX MFN general duty rate is 15.00 %.
How is HS 9801.00 distinguished within Heading 9801 (Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad)?
Heading 9801 covers Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Subheading 9801.00 specifically isolates Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9801.
What are the primary candidate subheadings related to HS 9801.00?
Related subheadings under Heading 9801 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad into Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 9801.00 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 9801.00?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What import taxes (IVA and DTA) apply to commercial imports under HS 9801.00 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 9801.00?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 9801.00?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 9801.00?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 9801.00?
Imports under HS 9801.00 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 9801.00?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.