Consolidated TPP Text – Appendix C – Tariff Differentials of Mexico

1. For an originating good identified in Table C-1, if Mexico applies different preferential tariff treatment to other Parties for that originating good in accordance with the Tariff Schedule of Mexico to Annex 2-D (Tariff Commitments), Mexico shall apply the rate of customs duty for the originating good of the Party:

• (a) where the good is wholly obtained, either in that Party or in that Party and Mexico;
• (b) where the good is produced entirely, exclusively from originating materials, excluding any materials produced in another Party other than Mexico;
• (c) where the good is produced entirely, from originating materials, excluding any materials produced in another Party other than Mexico, and from non-originating materials that have met the relevant product specific rule in Annex 3-D (Product-Specific Rules of Origin); or
• (d) where the good is produced from originating materials produced in Parties other than that Party or Mexico, provided that each of those materials satisfies the applicable change in tariff classification requirement set out in Table C-1.

2. If the originating good is produced in a Party from originating materials produced in Parties other than that Party or Mexico and any of those materials do not satisfy the applicable change in tariff classification requirement in Table C-1, an importer may:

• (a) claim the highest rate of customs duty for the originating good among the Parties where those originating materials were produced; or
• (b) in accordance with paragraph 10 of Section B of Annex 2-D (Tariff Commitments), claim the highest rate of customs duty applicable to all Parties for the originating good.