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Foreign trade regulations are also found in numerous administrative decrees that areessentially regulatory and therefore they cannot be contrary to or exceed the aboveindicatedlaws.As can be seen, the topics and sources of foreign trade in Mexico are numerous andprofuse. However, taking into account the purpose of this work, we will limit ourselvesto mentioning briefly certain specific topics that, from our perspective, have particularimportance in relation to the establishment of companies and doing business in thecountry.2. Exchange of Goods158C H A P T E R V I I IThe import and export of goods to and from Mexican territory are subject to the paymentof the general import tax and the general export tax, respectively. In fact, theLaw of the General Import and Export Taxes (Ley de los Impuestos Generales de Importacióny de Exportación, LIGIE) attempts to list, under the form of tariff classifications,all of the possible goods that can be imported or exported and assigns to them a particulartariff.Nevertheless, through numerous international commercial instruments, Mexico hasattempted to facilitate the commercial exchange of goods between its residents and residentsof other countries by the reciprocal granting of tariff benefits, either through preferentialtariffs or percentual preferential tariffs.Thanks to such instruments it is possible to import merchandise into the country byapplying a preferential tariff instead of a general tariff or to export merchandise to othercountries who also have established a preferential tariff law.2.1. Tariff PreferencesIn very general terms, tariff preferences are determined based on the duties that arenegotiated for each product in a free trade agreement, with the understanding that generallysuch duties will be eliminated according to an agreed elimination schedule untilthey reach zero duty, which is a necessary prerequisite for establishing a free trade zone.To date, Mexico has executed 11 free trade agreements with different countries, whichgrant the above-mentioned preferential tariffs. These treaties are:TreatiesPartner countriesPublication in DOFEntry into forceNAFTAUnited Statesand CanadaDecember 20, 1993January 1, 1994FTA-G3ColombiaJanuary 9, 1995January 1, 1995