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 commercialization. Importers routinely submit draft labels to an accredited Verification Unit (Unidad de Inspección / Verificación Acreditada - UVA/UIA) to obtain a Certificate of Conformity (Constancia de Conformidad or Dictamen de Cumplimiento) to ensure clearance without customs retention. Importers must also register each product label and barcode with SAT to request and obtain electronic or physical excise tax stamps (marbetes).

Authority

Secretaría de Economía (Dirección General de Normas), COFEPRIS, and SAT

Documents and samples

Label artwork, commercial specification sheet, laboratory certificate of chemical analysis (demonstrating compliance with NOM-199 limits for methanol, heavy alcohols, and congeners), and SAT marbete requisition filing.

Fees

UVA inspection certificates cost approximately MXN 2,000 to MXN 6,000 per SKU; SAT marbetes cost around MXN 0.15 to MXN 0.50 per stamp/QR code.

Renewal

None required unless label formulation or commercial graphic elements change.

Time to obtain

5 to 15 business days for UVA certificate; 5 to 10 business days for SAT marbete allocation.

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 bonded warehouse (depósito fiscal) prior to entering domestic commerce. Requires certificate of origin (e.g., USMCA, EUR.1, or relevant trade agreement) to claim preferential tariffs, laboratory certificate of analysis, and commercial invoice. Mexico enforces strict anti-contraband tracing via QR-code-enabled marbetes.

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 Added Tax (IVA) is 16%, assessed on the cumulative base of customs value + import duty + IEPS.

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, restaurants, clubs). Sale of alcohol requires local municipal/state alcohol licenses. Hours and days of sale are established by state and municipal regulations, typically permitting off-premise sales between 09:00 and 22:00/24:00.

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 importer/producer; country of origin; lot identification code; SAT fiscal stamp/marbete with scannable QR code affixed over the bottleneck/closure; mandatory health warning: 'EL ABUSO EN EL CONSUMO DE ESTE PRODUCTO ES NOCIVO PARA LA SALUD'; and mandatory graphic pictograms warning against consumption by pregnant women, operation of motor vehicles, and consumption by minors under 18 years of age.

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 advertising for spirits is prohibited during daytime and restricted to late-night adult broadcast hours (typically after 22:00 until 05:00). Advertisements must display or speak health warning messages, must not depict actual consumption or exclaim intoxication, must never feature or target minors, and cannot associate alcohol with social success, health benefits, sexual prowess, or athletic performance.

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% ABV); Mezcal (NOM-070-SCFI, 36%–55% ABV); Whisky/Whiskey (fermented cereal mash, aged minimum 3 years in wood, 40%–55% ABV); Rum/Ron (fermented sugarcane juice/molasses, 35%–55% ABV); Brandy (distilled wine/grape spirit, 35%–55% ABV); Vodka (neutral spirit from agricultural origin, 35%–55% ABV); Gin/Ginebra (flavored neutral spirit with juniper, 35%–55% ABV). Strict chemical limits apply across all distilled spirits (e.g., methanol max 300 mg/100 ml of anhydrous alcohol; aldehydes max 40 mg/100 ml; furfural max 5 mg/100 ml; higher alcohols max 500 mg/100 ml, extended to 1000 mg/100 ml for whisky and cognac).

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), religious festivals, or civil contingencies. Additionally, select indigenous autonomous communities governed under 'Usos y Costumbres' maintain total local bans on alcohol sales.

• 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 by ANAM at maritime and land border ports targeting the verification of Sectorial Importer Registries and commercial NOM labeling prior to customs despacho.
• Repeated legislative debate within the Mexican Congress regarding potential reforms to transition the 53% ad valorem IEPS excise rate to a specific/volumetric tax based on pure alcohol content, maintaining standard ad valorem rates as of 2026.

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 significantly from 0% preferential tariffs under USMCA and the EU-Mexico Free Trade Agreement.

• COFEPRIS (Comisión Federal para la Protección contra Riesgos Sanitarios)
• SAT (Servicio de Administración Tributaria)
• ANAM (Agencia Nacional de Aduanas de México)
• Secretaría de Economía (Dirección General de Normas)

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)