The Tax Administration Service added in the “First Resolution of Modifications to the General Rules on Foreign Trade for 2014 and its annexes 10 and 21” that was published in the DOF on September 1, 2014, Sector 10 “Footwear” to the Sectoral Register ofImporters of Annex 10 of the General Rules on Foreign Trade (RCGMCE), which includes: 48 tariff fractions subject to this register.
Due to the above, footwear is another series of merchandise that, in order to be imported, requires a registry of this sector. This applies to sandals, boots, women's shoes, men's shoes, industrial shoes, including all footwear regardless of whether the sole is made of natural leather, plastic, or rubber, as well as whether the upper part is made oftextile, plastic, or natural leather.
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