Mexican Developments in the Review of Foreign Trade Transactions

Abstract

This article discusses the development of the framework and procedures followed by the Mexican authorities in the verification of origin of products under free trade agreements (FTAs) signed by Mexico but mostly under the North American Free Trade Agreement (NAFTA), which is the FTA that given the value of the commercial exchange between the United States and Mexico is most commonly tested by Mexican courts. Furthermore, this article tries to view in some perspective the action of the Mexican authorities and the reaction of the Mexican Federal Tax Court to a very critical legal issue: the reception of international trade law in the Mexican formal legal system. The conclusion is that the verification is still unconcluded process.