How to Calculate Duties and Taxes on Imports to Mexico

How to Calculate Duties and Taxes on Imports to Mexico requires a precise understanding of the country's 2025 customs regulations. Import duties (Impuesto General de Importación or IGI) and taxes, primarily the Value Added Tax (IVA), are determined by the product's 10-digit import tariff code, its customs value, and its country of origin. The general duty and tax de minimis thresholds for courier shipments have been effectively eliminated, meaning most imports are subject to a 19% flat rate (tasa global) from the first Mexican Peso. The official authority overseeing this process is the Agencia Nacional de Aduanas de México (ANAM), under the Servicio de Administración Tributaria (SAT).

The primary import duty in Mexico is the Impuesto General de Importación (IGI), an ad valorem tariff calculated as a percentage of the customs value of the goods. The specific IGI rate is determined by the product's classification under the Mexican tariff schedule, which uses an 8-digit fracción arancelaria plus a 2-digit Número de Identificación Comercial (NIC), resulting in a 10-digit import classification code. Mexico adheres to the World Trade Organization (WTO) principles, using the Transaction Value as the primary basis for customs valuation. This value is the price paid or payable for the goods when sold for export to Mexico. The final dutiable value for IGI is generally based on the FOB price plus certain additions like inland freight and insurance, while the IVA is calculated on the sum of the customs value, IGI, and any other applicable taxes.

To accurately calculate import tax in Mexico and estimate your landed cost, you must first determine the correct 10-digit import classification code. This code dictates the General Import Tax (IGI) rate, which can range from 0% to over 100% depending on the product and any applicable Free Trade Agreements (FTAs). The calculation of duties and taxes on imports to Mexico involves several components: IGI, IVA, DTA, and potentially IEPS.

Customs Valuation Basis: Mexico uses the Transaction Value method. For calculating the IGI, the dutiable value is often based on the Free On Board (FOB) value plus costs incurred up to the port of entry, such as inland freight and insurance. The Value Added Tax (Impuesto al Valor Agregado or IVA), which has a standard rate of 16%, is then calculated on the sum of the customs value, the IGI amount, and the Special Tax on Production and Services (IEPS), if applicable.

De Minimis and Low-Value Shipments: The rules for how import duty is calculated in Mexico for low-value shipments changed significantly in 2025. For general courier shipments, the de minimis threshold for both duty and tax is effectively $0 USD, as a 19% flat rate (tasa global) is now applied to the value of the goods, eliminating the previous $50 USD exemption. This simplified regime is intended to streamline the process for small eCommerce shipments but ensures that taxes are collected from the first Mexican Peso (MXN) of value. Importers must use the Ventanilla Única de Comercio Exterior Mexicano (VUCEM) to submit the electronic Customs Value Declaration (Manifestación de Valor) for formal entries.

Trade Agreements: Leveraging Mexico’s extensive network of FTAs, such as the United States-Mexico-Canada Agreement (USMCA), is key to reducing costs. USMCA-qualifying goods are often exempt from IGI, and special low-value shipment regimes apply, as detailed in the Special Rules section. The Customs Processing Fee (Derecho de Trámite Aduanero or DTA) is also a factor, typically 0.8% of the customs value, though it can be a flat fee or eliminated for certain FTA-qualifying goods.

Mexico maintains several special duty and tax rules. The IMMEX Program (Manufacturing, Maquiladora, and Export Services Program) allows for the temporary importation of raw materials, machinery, and equipment with duty deferral or exemption, provided the finished goods are exported. The Sectoral Promotion Program (PROSEC) offers reduced Most Favored Nation (MFN) tariffs (often 0% or 5%) on inputs for specific industry sectors, requiring companies to be registered. Furthermore, the special low-value shipment regimes under the USMCA provide a significant advantage for goods originating in the U.S. and Canada, maintaining a $50 USD de minimis and a 17% flat rate for values up to $117 USD.