Exporting Tequila and Mezcal from Mexico: Certificates, Registry, Taxes, US Rules
Tequila and mezcal are among the most sought-after Mexican products in the world, and among the most regulated. Before a bottle leaves the country, it has to prove it is what it claims to be: a spirit with a protected appellation of origin, certified, shipped by an exporter enrolled in a special registry and received by an importer who meets the rules of the destination country.
At Kold Gold we have shipped tequila, mezcal and foods such as low-carb pasta (Skinny Pasta) and chocolates. This guide covers what to check before shipping.
Regulatory information verified as of October 1, 2026.
What does the appellation of origin protect?
Tequila. Only a spirit produced in the areas authorized by the Tequila appellation of origin and certified by the Tequila Regulatory Council (CRT) can be called tequila. The product standard is NOM-006-SCFI-2012, published in Mexico's Official Gazette (DOF) on December 13, 2012 and listed as in force by Mexico's Ministry of Economy. There are two categories:
| Category | What it is | Where it is bottled |
|---|---|---|
| 100% agave tequila | Made only with sugars from blue Agave tequilana Weber | Must be bottled at origin |
| Tequila | At least 51% blue agave sugars | Can be bottled inside or outside the appellation territory |
This matters for logistics: 100% agave tequila ships bottled, not in bulk.
Mezcal. The standard is NOM-070-SCFI-2016, published in the DOF on February 23, 2017, effective April 24, 2017 and in force. Certification is carried out by accredited certification bodies, such as the Mezcal Regulatory Council (CRM, formerly COMERCAM). Before exporting, confirm the batch and brand hold a current certificate.
What does Mexico require to let tequila or mezcal leave?
- Sector-specific exporter registry (Padrón de Exportadores Sectorial). Annex 10 of Mexico's 2026 General Foreign Trade Rules lists, among others, Sector 3, Tequila, and Sector 5, Distilled alcoholic beverages (liquors). Without enrollment in the sector that matches your tariff line, the export entry won't clear.
- CRT export certificate. For each international shipment, the CRT issues a certificate by category, class, alcohol content and brand after verifying the product.
- Mezcal certification from the relevant accredited body.
- Export entry (pedimento) filed by a licensed customs broker, with invoice, packing list and the certificates above.
- Co-responsibility agreement (convenio de corresponsabilidad), where applicable, to market tequila through authorized third parties.
- Designated customs office. Annex 21 of Mexico's 2026 General Foreign Trade Rules limits exports of tequila, mezcal, bacanora, sotol, charanda and raicilla to 20 designated customs offices (including Guadalajara, Manzanillo, Lázaro Cárdenas, Veracruz, Altamira, Nuevo Laredo, Tijuana and Mexico City International Airport). Confirm with your customs broker which one your shipment will use.
Key point. Requirements depend on the tariff line, category and destination. Ask your broker to review the file before booking the container. See our customs brokerage page.
Do you pay Mexico's excise tax (IEPS) when exporting?
In the domestic market, alcoholic beverages are subject to Mexico's Special Tax on Production and Services (IEPS) based on alcohol content; spirits over 20% ABV, like tequila and mezcal, are taxed at 53% under Article 2 of the IEPS Law.
For exports, Article 8, section II of the same law states that the tax is not paid on the export of the goods it covers. There are documentation rules and special cases, so confirm with your accountant how to support it before invoicing.
What does the United States require?
The United States is tequila's largest market and one of mezcal's fastest-growing. There, the obligations fall mainly on the importer, who must have a US business office:
- Importer's basic permit from the TTB (Form 5100.24).
- COLA (Certificate of Label Approval) for every label, approved by the TTB before importing (Form 5100.31).
- FDA registration and prior notice of each shipment, because the Bioterrorism Act treats alcoholic beverages as food.
- Federal excise taxes and duties collected by CBP at the border.
- State requirements: every state has its own alcohol authority.
If you sell to a US distributor, confirm they hold their permit and COLA before shipping. An unapproved label stops goods at destination, even if everything is in order in Mexico.
A practical tip: share the final label artwork with your importer early. The COLA is tied to that label, so a late design change (a new back label, a different bottle size or a revised alcohol statement) can mean a new approval and a new wait before the goods can enter.
What about foods like pasta or chocolate?
Foods entering the US also require FDA facility registration and prior notice of the shipment, plus labeling under US rules. Other destinations have their own food safety authority.
The logistics difference is temperature:
- Pasta and dry or shelf-stable products: dry cargo, well packed and protected from moisture.
- Chocolate: it's heat-sensitive. High temperatures in the yard or in transit can melt it or cause "bloom" (whitish fat or sugar marks). It's worth shipping in a reefer container or under cold chain when the route or season calls for it.
Container, LCL, truck or air?
| Mode | Best for |
|---|---|
| Truck with border crossing | Shipments to the US and Canada, from loose pallets to full trailers |
| FCL (full container) | Large volumes to Europe, Asia or South America |
| LCL (consolidated) | First orders and mid-size commercial samples |
| Air | Samples and urgent launches; high-proof spirits can fall under dangerous goods rules depending on alcohol content and packaging, so confirm with the airline |
Glass needs shock-absorbing packaging, well-strapped pallets and stowage that prevents movement. In a container, heat also affects spirits (corks, labels, evaporation); on summer and tropical routes it's worth considering thermal protection.
What if the destination isn't the United States?
Every market has its own food authority, labeling rules and alcohol taxes. It's common for the destination country to require labels in its language, importer registration and certificates of origin or analysis. Before the first shipment to a new market, ask your importer for the list of requirements and confirm it with your broker: what works for Texas won't necessarily work for Madrid, Tokyo or Bogotá.
Which documents should travel with the cargo?
| Document | What to watch |
|---|---|
| Commercial invoice | Brand, category, class, alcohol content, volume per bottle and unit price |
| Packing list | Cases, bottles per case, liters, weights and pallets matching the invoice |
| CRT or mezcal certification body certificate | Same batch, brand, class and alcohol content as the invoice |
| Mexican export entry | Correct tariff line and exporter enrolled in the sector registry |
| Bill of lading or waybill | Consignee matching the destination importer |
| Certificate of origin | When the trade agreement or the importer requires it |
Common mistakes when exporting spirits
- Shipping without the sector registry, or under the wrong sector.
- A label without an approved COLA in the US, or a label that differs from the approved one.
- A CRT or mezcal certificate that doesn't match the batch's brand, class or alcohol content.
- Invoice and packing list that don't reconcile in bottles, cases, liters and proof.
- Insufficient packaging for glass.
What does a pre-loading inspection check?
- Quantity. Cases and bottles by brand and size against the order and packing list.
- Packaging. Dividers, sound cartons, strapped and stretch-wrapped pallets.
- Labeling. That the physical label is the one approved at destination, with batch and proof visible.
- Temperature. For chocolate and sensitive foods, that the truck or container is pre-cooled before loading.
If something doesn't match, it gets fixed before the unit is sealed.
Checklist before shipping
- Confirm the category and certification of each product.
- Check the sector registry and the tariff line.
- Verify your importer holds a permit, COLA and FDA registration.
- Choose mode and temperature by product, route and season.
- Reconcile documents and file the export entry.
A first shipment to a new market usually takes longer than the next ones: labels, permits and certificates get set up once and then repeat. Plan that first order with extra lead time.
How we handle it at Kold Gold
- Pickup at the distillery, bottler or warehouse with checks on quantity, packaging and labeling.
- Advance review of the registry, certificates and export documents.
- Ocean freight FCL or LCL, refrigerated cargo, trucking with border crossing and air freight.
- Customs clearance at the customs offices designated for tequila and mezcal exports (Annex 21 of the General Foreign Trade Rules) and coordination with your importer at destination.
We operate in the world's busiest international ports and at every customs office in Mexico. We speak your language: multilingual agents who coordinate with your distillery, your importer and you.
Explore our tequila, mezcal and food export service, see our track record or get a quote with our freight quote tool. Message us on WhatsApp or call +52 55 8897 4255 (Mexico) or +1 (619) 359-6567 (United States). You can also email direccion@kold.gold.
Sources
- Mexico's Ministry of Economy, NOM-006-SCFI-2012 (Tequila): https://platiica.economia.gob.mx/normalizacion/nom-006-scfi-2012/
- Mexico's Ministry of Economy, NOM-070-SCFI-2016 (Mezcal): https://platiica.economia.gob.mx/normalizacion/nom-070-scfi-2016/
- Tequila Regulatory Council, tequila categories: https://www.crt.org.mx/nuestro-tequila/
- SAT, Annex 10 of the 2026 General Foreign Trade Rules: https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/anexos/Anexo10delasRGCEpara2026.pdf
- SAT, Annex 21 of the 2026 General Foreign Trade Rules (designated customs offices by type of goods): https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/anexos/Anexo21delasRGCEpara2026.pdf
- Mexico's Chamber of Deputies, IEPS Law (current text): https://www.diputados.gob.mx/LeyesBiblio/pdf/LIEPS.pdf
- TTB, importing bottled alcohol beverages into the United States: https://www.ttb.gov/import-export/itd/importing-bottled-alcohol-beverages-into-the-united-states
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