Alcohol regulations in Mexico

Licences needed

Sanitary Operating Notice (Aviso de Funcionamiento) with COFEPRIS; Municipal Operating and Alcohol Production License (Licencia de Funcionamiento de Giro Especial); SAT registration as an alcoholic beverage producer/taxpayer; Environmental Impact Authorization (MIA) and wastewater discharge permits from CONAGUA/SEMARNAT; and compliance with fire and civil protection certification.

Authority

COFEPRIS (federal sanitary), SAT / SHCP (tax/excise), Municipal/State Licensing Authorities, and SEMARNAT / CONAGUA (environmental)

Documents

Articles of incorporation, RFC (tax ID), property title or lease deed, architectural layout, municipal land use zoning certificate (Uso de Suelo), civil protection safety approval, waste management and emissions plan, and proof of process compliance with NOM-251-SSA1-2009 and NOM-142-SSA1/SCFI-2014.

Fees

Varies by municipality and state; municipal licensing generally ranges between MXN 50,000 to over MXN 300,000 depending on location and production capacity. Federal COFEPRIS Aviso de Funcionamiento is free.

Time to obtain

3 to 9 months depending on local municipal zoning, construction permits, and environmental reviews.

Who can import

Mexican-domiciled corporate entities or physical persons active in the Federal Taxpayer Registry (RFC) and enrolled in customs import registers.

Licences or registrations

Registration in the General Registry of Importers (Padrón de Importadores) and enrollment in the Specific Sector Registry (Padrón de Importadores de Sectores Específicos - Sector 5: Bebidas alcohólicas destiladas / Licores).

Authority

Servicio de Administración Tributaria (SAT) / Agencia Nacional de Aduanas de México (ANAM)

Documents

Active RFC with positive tax compliance certificate (Opinión de Cumplimiento Art. 32-D CFF), valid digital signature (e.firma), verified tax mailbox (Buzón Tributario), localized fiscal address, proof of inventory storage facilities, and list of authorized customs brokers.

Fees

Free of charge (derecho gratuito) for registration with SAT.

Time to obtain

10 to 30 business days for SAT sectorial registry approval.

Required: no Process: Mexico does not operate a pre-market brand/product registration system for spirits like the US TTB COLA. However, labels must fully comply with NOM-142-SSA1/SCFI-2014 and NOM-199-SCFI-2017 prior to…

Imports must be cleared through an authorized Mexican customs broker (Agente Aduanal) via a formal import declaration (Pedimento). All bottles must have SAT excise tax stamps (marbetes) affixed either at origin or in a certified…

Most Favored Nation (MFN) tariff is generally 20% ad valorem under Chapter 2208 of the General Import and Export Tax Law (LIGIE). Preferential duty is 0% for originating goods under free trade agreements including USMCA (US/Canada), EU-Mexico FTA, UK-Mexico FTA, and CPTPP. A Customs Processing Fee (Derecho de Trámite Aduanero - DTA) of 0.8% of customs value applies to MFN entries (exempt or fixed fee under USMCA).

IEPS (Special Tax on Production and Services) applies ad valorem based on ABV: 26.5% for beverages up to 14° GL; 30% for over 14° GL up to 20° GL; and 53% for beverages exceeding 20° GL (which covers distilled spirits). Value…

Private distribution model; state monopolies do not exist. Sales are conducted by privately owned supermarket chains, department stores, specialized liquor stores (vinaterías), convenience stores, and on-premise venues (bars,…

allowed

Labels must comply with NOM-142-SSA1/SCFI-2014 and NOM-199-SCFI-2017. Mandatory information in Spanish: brand name; generic category name; net quantity (metric units); alcohol percentage ('% Alc. Vol.'); name and tax address of…

Regulated under the Ley General de Salud and its Advertising Regulations enforced by COFEPRIS. Alcohol advertising requires prior permit approval from COFEPRIS for broadcast media. Broadcast television, radio, and cinema…

NOM-199-SCFI-2017 governs physical-chemical specifications, raw materials, and definitions. General distilled spirits category encompasses 32% to 55% Alc. Vol. Specific classifications include: Tequila (NOM-006-SCFI, 35%–55%…

Dry laws ('Ley Seca') are periodically imposed by state and municipal authorities during federal, state, and local election weekends, select civic dates (e.g., September 15–16 Independence celebrations in select districts),…

Continued enforcement and expansion of mandatory electronic QR-coded excise stamps (marbetes digitales) managed through SAT digital verification portals to combat adulterated and contraband spirits. Heightened customs enforcement…

Strong and expanding Mexican consumer demand for premium imported spirits—notably Scotch whisky, American whiskey, gin, and Cognac—provides major commercial opportunities. Exporters from North America and Europe benefit…

1. U.S. Alcohol and Tobacco Tax and Trade Bureau (TTB) - Mexico Import Requirements
2. USDA FAS GAIN Report - Requirements for Imported Alcoholic Beverages in Mexico
3. Diario Oficial de la Federación (DOF) - NORMA Oficial Mexicana NOM-199-SCFI-2017
4. Servicio de Administración Tributaria (SAT) - Padrón de Importadores de Sectores Específicos
5. PwC Worldwide Tax Summaries - Mexico Corporate - Other Taxes (IEPS / IVA)