2015 2/11 No ( ) HS HS 10 PROSEC EPA EPA HS (2) 2013 HS % (3

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1 2015 1/11 No 2 (1) 6 (1) IMMEX IMMEX IMMEX PROSEC ( ) IMMEX IMMEX IMMEX IMMEX IMMEX 9 (1) PROSEC (5%) 0 ( ) PROSEC( ) PROSEC EPA CANACERO SNTIMMSA 12 MFN () EPA PROSEC 0

2 2015 2/11 No ( ) HS HS 10 PROSEC EPA EPA HS (2) 2013 HS % (3) AD ( )99.9% ( ) AD HS AD AD AD AD (4) I/L (5) HS mm m API 5L

3 2015 3/11 No ( ) SE HTS 73 8 SE URL (6) IMMEX IVA IMMEX IVA IVA (7) 2 2 Otay Otay SR11( ( ) Integral Automated Customs System Millenium Pre-validacion de pedimento WTO NAFTA 2000 IBT

4 2015 4/11 No 2013 Enrique Peña Nieto USD SAT ( ) 2003 FAST Free and Secure Trade 2 FAST 7 FAST C-TPAT (C-TPAT (8) DHL FEDEX (9) NAFTA NAFTA IKD Incomplete Knock Down NAFTA JGMA (10) 13kg 16,000 DHL , (1) PEMEX PEMEX 12JMAA (1) 6

5 2015 5/11 No 13 JEITA (1) (1) "Resolucion Micselanea Fiscal2010"Annex Resolución Miscelánea Fiscal Temporary Importation 30 nformacion_fiscal/norma EC tividad/paginas/resoluci NEEC on_miscelanea_2015.asp x Legal Basis Article 28 of Federal Fiscal Code SAT TAX ID 2014 ( ) IETU IDE 10% IVA 16 IMMEX IVA % 6.5% APA (2) IMMEX IMMEX IMMEX

6 2015 6/11 No (3) IVA 2014 IMMEX VAT 2014 VAT Riscelanea Fiscal IMMEX 16 IVA TAX LAW 2014 Mexican Tax Reform 2014 IMMEX IVA IVA IVA (4) IVA VAT (5) Mexican Tax Reform 2014 (6) 2014 (7) 2014 (17.5-> 30) ( ) (8) 2014 The 2014 tax reforms transitory articles of the MTR. 16 (1)

7 2015 7/11 No ( ) VISA pesos 75 VISA ( ) JETRO (2) 4 EPA (3) ( ) (4) (5) 10 PTU PTU 15 JPETA IX PTU( ) 10%

8 2015 8/11 No (Ley F (6) Participacion de los Trabajadores en las Utilidades 15 de la Empresa PTU 10% del Trabajo; Articles 117 to 131) (Ley del Impuesto sobre la Renta; Article 16). Ley Federal del Trabajo LFT Federal Labor Law (7) PTU PTU 15 PTU (8) JEITA (1) DB JEITA (2) ASEAN ASPEC JEITA (3) CD PC PC 30 JEITA

9 2015 9/11 No ( ) ) ( ) JEITA (4) JEITA (5) ) JEITA (6) JEITA (1) NOM-032 NOM NOM-032-ENER-2013,

10 /11 No (2) NOM (3) (4) (COFEPRIS) Registro Sanitario ARTICLES204,376 GENERAL HEALTH LAW (LEY GENERAL DE SALUD) ARTICLE82 REGULATION OF HEALTH SUPPLIES (REGLAMENTO DE INSUMOS PARA LA SALUD). (5) Registro Sanitario ( ) Registro Sanitario COFERIS 23 (1) / 25 (1) OPF Obras Publicas Financiadas CFE

11 /11 No 26 (1) LCD TV 12 Ferromex ( ) Department of Public Safety Federal Investigation Agency EPA 2006 ( ) (2) (3) Tamaulipas Altamira (4) ( ) ILWU PMA

/ 18 No 1 allowed to perform high risk construction project, high technology and high cost. PMK-10 also regulate the definition of each criteri

/ 18 No 1 allowed to perform high risk construction project, high technology and high cost. PMK-10 also regulate the definition of each criteri 2017 1 / 18 No 14 1 (1) 2014 5 2016 2 2014 39 100 66 2016 44 201667 100 (2) 1994 20 7 100 15 1994 20 7 2013 4 12 BKPM 5 9 12 2013 4 12 2015 10 8 BKPM 14 BKPM5 108 12 108 BKPM 2015 10 8 BKPM14 16 100 (3)

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