What is RFC (Mexican Tax Registration Number)? RFC (Mexican Tax Registration Number) Review

RFC (RegisTRO federal de Contribuyentes/Mexican Tax Registration Number) is the registration number of the company with the Mexican government, which is equivalent to the tax registration number. Without the RFC number, it is impossible to ship goods, and even if it is shipped, it cannot clear customs.

importance

1. Mexico customs clearance policy: You must provide import declaration ("pedimento") documents to complete customs clearance. When Amazon Mexico FBA ships, you cannot create a Shipment without an RFC.

2. However, Amazon and its fulfillment centers will not process shipments for Amazon Logistics+ (FBA) inventory as the Importer of Record (IOR). Listing Amazon as the IOR or not specifying an IOR on an inbound Amazon shipment to Mexico may result in the loss of seller privileges. In addition, shipments that do not meet the regulations may be rejected or returned at the shipper’s expense. Therefore, the importer must have an RFC.

Importer RFC registration status

The steps a seller takes to register with the RFC generally depend on whether they are a Mexican tax resident.

1. Residents

Sellers acting as the importer of record for their own shipments must have a tax number (Mexican Tax Registration Number or "RFC" number) and generally be residents of Mexico for income tax purposes. Resident importers must be registered and recorded in the Register of Importers (Padrón de Importadores) of the Secretariat of Finance and Public Credit (HacIENda). Certain goods may require additional registrations for importation. Sellers should consult with a Mexican customs broker and/or legal counsel to determine the appropriate solution for their business.

2. Non-residents

Most non-residents have three options when importing goods into Mexico:

(1) List the final buyer as the importer of customs record;

(2) Hiring a third-party agency authorized to import goods into Mexico;

(3) Form and register a local Mexican entity as the importer before the tax authorities.

In either case, the importer must have an RFC. Each situation is different, and sellers should consult with a customs broker, legal counsel, or both to determine the most appropriate solution for their business.