L.V.A. Manuel Carbajal Smith

Customs Tariff Classification Specialist

The most accurate advice and training on a global level, in the field of tariff classification

President of the Asociación Internacional de Especialistas en Clasificación Arancelaria™ (International Association of Tariff Classification Specialists™) (AIECA™)

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My Experience

35 years of professional experience consistently performing my job at the highest level. .

Give your business the security and solutions you need

Protect your company with the legal certainty that is required in the face of the increasingly restrictive legal provisions applied in the world to international trade. .

By having your merchandise accurately classified by tariff, you can be sure that you are obtaining the correct tax benefits, complying appropriately with the tariff and non-tariff regulations corresponding to each of your items, and providing reliable statistical information to the respective entities.

Professional Background

Bachelor of Import Specialist graduated from the National School of Customs Training, in Mexico, titled with the thesis "Chemical-Tariff Divergences in the Identification of Antibiotic Salts".

Among other studies carried out after my degree, I emphasize my participation in the XXII Ibero-American Course on International Customs Techniques , held in Madrid, Spain, at the School of Public Finance, sponsored by the Spanish government and by the Organization of American States (OAS). I also completed the Contraband Enforcement Team Training, sponsored by the customs of the United States of America.


Professional Experience

Head of the Special Chemical Group in the Customs Tariif Experts Department in the former General Directorate of Customs, in Mexico.
Consultant in Tariff Classification at the National Bank of Foreign Trade (BANCOMEXT).
External consultant in Tariff Classification for various national and multinational companies, associations and confederations, for more than 35 years.
Participation as an expert in the creation of the Single Version in Spanish of the Harmonized System (VUESA).
Editor of various printed publications related to Tariff Classification and designer of programs and various digital publications.

Teaching Activity

Since 1987 I have given uncountable courses and conferences in several forums, both national and international, in institutions such as:

National Association of Chemical Industry (ANIQ)
Center of Studies for Customs Quotation
Tecnológico de Monterrey (Mexico)
Universidad Anáhuac (Mexico)
Customs General Administration (Mexico)
Aspradco (Guatemala and Honduras)
Forwarders Association of South Texas
Universo Arancelario
Associations of Customs Agents, among others, AICM, Cd. Hidalgo, Cd. Juárez, Lázaro Cárdenas, Mexicali, Nogales, Nuevo Laredo, Reynosa, Tijuana, etc.

In addition to teaching these courses one to one, I am a pioneer of distance education and training in Mexico, using them for more than 20 years online mode live.


Main Contributions to the Nomenclature

Introduction in Mexico, in 1997, of the correct method of classifying heterocyclic compounds, which for decades had been misclassified in the former General Import Customs Tariff.
Modification, in the 2007 version of the LIGIE, to Complementary Rule 6a, regarding its contradiction with other provisions of the Nomenclature of the Harmonized Commodity Description and Coding System, for the classification of items based on weight.
At international level, among others, derived from the publication of my article in the magazine Universo Arancelario y Merceológico, modification to Note 1 of Chapter 54 in the 2007 version of the Harmonized System, regarding the definition of artificial fibers that, like Rayon, for many years -since the Brussels Tariff Nomenclature was in force- were classified worldwide as such, without adjusting to the existing definition of artificial fibers in the mentioned Note.
Creation in heading 85.28 of a subheading for the classification of television receivers without a built-in monitor.
Cups of coffee


I offer the most accurate and reliable advice on issues of tariff classification of goods, especially in the areas of chemical products and textile products.
Through the Tariff Office™ I can advise regarding your tariff classification query, regardless of the country you are in and we can do the entire process online.
You can also schedule a 25-minute appointment to consult one to one, online, the classification of your product.



Do you need effective and didactically designed Tariff Classification courses? Then you are in the right place! because I teach and share my knowledge of the best tariff classification courses in Latin America.
LIVE, online training is nothing new to me. Since 1999 I have taught tailor-made courses in this modality. Similarly, face-to-face courses are designed to be taught in this modality.

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Since 1996 I have published the best works on Tariff Classification, which have made the Nomenclature evolve at international level.
Currently you can find my extraordinaries books which refers to Tariff Classification of Textile Products (Spanish), the best in this discipline. Tariff Classification of Parts and Accessories (electronic and interactive publication), and soon, both in printed and electronic format, the 5th Edition of the book Introduction to the Tariff Classification of Goods ..

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This page is intended solely for the purchase of our publications in the United States of America, to bedelivered in Mexico and the United States of America. .
To be able to buy our publications in Guatemala, Honduras and El Salvador, please visit the Aspradco page..
For shipments to anywhere else in the world, request an estimate by sending us an email or through our site contact.

Consultancy Costs

1 consult $75.00 USD

Occassional Consulting

Tariff Fraction
Response within 24 hours
Query history
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10 Consults $599.00 USD

Monthly Plan

Tariff fraction
Response within 24 hours
Basic legal basis
Query history
Not accumulative
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$99.00 USD

Online Consultation

25 Minutes
Immediate response
Product / Service inquiry
Query history
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CLASIFICACIÓN ARANCELARIA: Telas sin Tejer Confeccionadas

CLASIFICACIÓN ARANCELARIA: Temporizadores (timers) para sistemas de riego

CLASIFICACIÓN ARANCELARIA: Alcance de la partida 85.48

CLASIFICACIÓN ARANCELARIA: Alcance de la Subpartida 8471.90

CLASIFICACIÓN ARANCELARIA: Medicamentos Acondicionados para la Venta al Menudeo

CLASIFICACIÓN ARANCELARIA: Medicamentos Acondicionados para la Venta al Menudeo

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