Mexico Tariff 2026: Stay Compliant, Reduce Costs

Mexico Customs Duties Overview

Mexico employs a comprehensive customs structure based on the Harmonized System (HS), where the General Import Tax (IGI) serves as the primary duty. While the USMCA and other free trade agreements allow for preferential rates, importers must navigate a complex landscape of Value Added Taxes (IVA), excise taxes, and administrative fees. Compliance requires precise valuation and classification to manage costs effectively.

Key Duty Classifications:

• General Import Tax (IGI - Ad Valorem): The primary tariff applied to the Customs Value of goods, ranging from duty-free to high rates for luxury items or goods competing with sensitive domestic industries.
• Value Added Tax (IVA): A mandatory 16% tax calculated on the cumulative value of the goods plus duties, which is recoverable for certified importers under the IMMEX program.
• Excise Tax (IEPS): A tax levied on non-essential goods such as sugary drinks and gasoline, often applied as a compound rate combining specific and ad valorem calculations.
• Customs Processing Fee (DTA): An administrative fee for the use of customs facilities, functioning similarly to the U.S. Merchandise Processing Fee (MPF).
• Antidumping Duties (Cuotas Compensatorias): Remedial duties applied to specific goods (e.g., steel, footwear) to prevent unfair pricing practices and protect local manufacturing.