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Appendix 14: Billing Terms / Incoterms (Términos de Facturación)

11 official SAT records in Appendix 14 of Anexo 22 (Billing Terms / Incoterms (Términos de Facturación)), searchable in real time. Official Incoterm codes declared in the invoice block (Table 505) of the pedimento that determine which freight and insurance charges are dutiable incrementables.

Official Incoterm codes declared in the invoice block (Table 505) of the pedimento that determine which freight and insurance charges are dutiable incrementables.

Under Article 65 of the Mexican Customs Law and Format E2 (Manifestación de Valor), if you declare EXW or FCA (US origin city), you MUST add foreign freight and insurance up to the Mexican border crossing as dutiable Incrementables.

Note: The official descriptions and application rules in the searchable table below preserve the exact statutory Spanish text published by SAT in the DOF, as Mexican customs validators (SAAI) and audit notices reference the Spanish statutory text verbatim.

Appendix 14 (Términos de facturación (Incoterms)): 11 records

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11 records

  1. CFR C — Transporte principal pagado

    Coste y flete (puerto de destino convenido).

  2. CIF C — Transporte principal pagado

    Coste, seguro y flete (puerto de destino convenido).

  3. CPT C — Transporte principal pagado

    Transporte pagado hasta (el lugar de destino convenido).

  4. CIP C — Transporte principal pagado

    Transporte y seguro pagados hasta (lugar de destino convenido).

  5. DAP D — Llegada

    Entregada en lugar.

  6. DDP D — Llegada

    Entregada derechos pagados (lugar de destino convenido).

  7. DPU D — Llegada

    Entregada y descargada en el lugar acordado.

  8. EXW E — Salida

    En fabrica (lugar convenido).

  9. FCA F — Transporte principal no pagado

    Franco transportista (lugar designado).

  10. FAS F — Transporte principal no pagado

    Franco al costado del buque (puerto de carga convenido).

  11. FOB F — Transporte principal no pagado

    Franco a bordo (puerto de carga convenido).

Extracted from Anexo 22 of Mexico's General Foreign Trade Rules (RGCE) and verified against the Official Gazette (DOF) on 2026-09-08. View Spanish version of Appendix 14 →

Other Searchable Anexo 22 Appendices

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