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Mexico customs duties and import taxes: general import duty, the 2026 tariff increase, customs processing fee, import VAT and excise

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Last verified: 2026-10-26 · Status: Changing

A definitive import into Mexico pays the general import duty (IGI) at the rate in the tariff law unless a trade agreement preference applies, plus the customs processing fee (DTA) of 8 per thousand of customs value, 16 percent VAT on the duty paid value and, for certain goods, excise tax (IEPS). All contributions are paid when the customs declaration (pedimento) is filed, before the automated selection; the VAT is creditable later, and companies under IMMEX with SAT certification can cover import VAT with a 100 percent credit instead of cash. From 1 January 2026 a decree raised the import duty on more than 1,400 tariff lines, for example passenger cars to 50 percent and beauty preparations to 25 percent; goods that qualify for a trade agreement preference, such as under the USMCA, pay the preferential rate instead of the general rate.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican tax law uses the Banxico FIX for foreign currency amounts, which differs slightly. Conversions are for orientation only.

Key facts

Customs processing fee (DTA) on definitive imports	0.8 % of customs valueLFD art. 49, section I, as of 2026-10-26 · in force
DTA fixed amount for IMMEX temporary imports and minimum fee (2026)	462 MXNLFD art. 49, section III; RMF 2026 Annex 4, as of 2026-10-26 · in force
VAT on imports (on customs value plus duties)	16 %LIVA arts. 1o. and 27, as of 2026-10-26 · in force
General import duty on new passenger cars of 1,500 to 3,000 cc (line 8703.23.99), no trade agreement preference	50 %LIGIE tariff, decree DOF 29 December 2025, as of 2026-10-26 · in force
Effective date of the 2026 import duty increase	2026-01-01 dateDecree reforming LIGIE tariff lines, DOF 29 December 2025, transitory art. Primero, as of 2026-10-26 · in force

The rule

1. Which taxes apply to foreign trade. Imports cause the general import tax and exports the general export tax, each according to the tariff in the LIGIE. Anyone who brings goods into or takes goods out of Mexico must pay foreign trade taxes and comply with non tariff regulations and restrictions (permits, quotas, Mexican official standards), including companies under duty deferral or drawback programs in the cases the law sets. Government entities, state companies, charities and cooperatives must pay foreign trade taxes even if other laws exempt them from federal taxes. Countervailing duties set by the Ministry of Economy also apply in the regimes it determines.
Cost to do it: The applicable import duty rate on customs value, plus the fee, VAT and any excise or countervailing duties.
Example: A distributor imports finished goods with a customs value of MXN 1,850,260; it owes IGI at the tariff rate for each line and must also meet the labeling standards that apply to those products. / A shipment of USD 100,000 owes duty at the LIGIE rate unless a trade agreement preference is claimed with valid proof of origin.Ley Aduanera, DOF 15 December 1995 (Chamber of Deputies consolidated text, last reform DOF 19 November 2025), Arts. 51 and 52, 1995-12-15 official text · verified 2026-10-26

2. The 2026 tariff increase. A decree of Congress published in the DOF on 29 December 2025, in force on 1 January 2026, changed the import duty on more than 1,400 tariff lines. Examples verified in the consolidated tariff: line 8703.23.99 (passenger cars of more than 1,500 up to 3,000 cubic centimeters, new) went from 20 to 50 percent, and line 3304.99.99 (other beauty and make up preparations) from 10 to 25 percent. Lines not modified keep their prior rates, and the Ministry of Economy may create specific mechanisms for imports from countries without a free trade agreement with Mexico to ensure supply of inputs. The decree amends the general tariff rates; its fourth transitory article refers specifically to imports from countries without a free trade agreement with Mexico.
Cost to do it: Up to 50 percent of customs value on affected lines for goods without a trade agreement preference.
Example: An importer brings in cosmetics from a country without a trade agreement with a customs value of MXN 1,000,000: IGI rose from MXN 100,000 (10 percent) to MXN 250,000 (25 percent) on 1 January 2026. / Customs value of about USD 54,046; duty up from about USD 5,405 to about USD 13,512 at 18.5026.Ley de los Impuestos Generales de Importación y de Exportación (LIGIE), DOF 7 June 2022 (Chamber of Deputies consolidated text, last reform DOF 29 December 2025), Art. 1o. tariff; sole article and transitory articles of the decree of DOF 29 December 2025, 2022-06-07 official text · verified 2026-10-26 · changed: Decree of DOF 29 December 2025 raised import duties on more than 1,400 LIGIE tariff lines from 1 January 2026; for example passenger cars (8703.23.99) from 20 to 50 percent and beauty preparations (3304.99.99) from 10 to 25 percent.

3. Customs processing fee (DTA). Each customs operation using a pedimento pays a duty: 8 per thousand of the customs value for definitive imports, including goods exempt from IGI under the tariff or a trade agreement; 1.76 per thousand for temporary imports of fixed assets by maquiladoras and IMMEX companies; and a fixed amount for temporary imports of inputs under IMMEX programs and for operations with goods exempt under the customs law, returns and temporary operations to return in the same state, which is MXN 462 for 2026 (statutory amount MXN 461.61, rounded in Annex 4 of the 2026 Miscellaneous Tax Resolution). When the percentage fee under sections I or II is below the fixed amount, the fixed amount applies.
Cost to do it: 0.8 percent of customs value for definitive imports, with a minimum of MXN 462 per pedimento in 2026.
Example: A definitive import with customs value of MXN 5,000,000 pays a DTA of MXN 40,000. An IMMEX temporary import of components pays MXN 462 per pedimento in 2026. / DTA of about USD 2,162 on goods of about USD 270,232; IMMEX fixed fee of about USD 24.97 at 18.5026.Ley Federal de Derechos (LFD), DOF 31 December 1981 (Chamber of Deputies consolidated text, last reform DOF 7 November 2025), Art. 49, sections I to IV, 1981-12-31 official text · verified 2026-10-26

4. Import VAT. VAT on imported goods is 16 percent of the value used for the import duty plus the import duty and all other contributions and charges due on the import. It is paid as a provisional payment together with the import duty, with no credit against it at that point, and becomes creditable input VAT in the importer's monthly return. Companies importing under IMMEX, bonded vehicle assembly, in bond processing or strategic bonded zone regimes may obtain a one year SAT certification that grants a credit equal to 100 percent of the import VAT.
Cost to do it: 16 percent of duty paid value, a cash cost until credited, unless covered by the certification credit.
Example: Goods with customs value of MXN 1,850,260, IGI of MXN 462,565 and DTA of MXN 14,802 pay import VAT of MXN 372,420. / Import VAT of about USD 20,128 on goods of USD 100,000 at 18.5026.Ley del Impuesto al Valor Agregado (LIVA), DOF 29 December 1978 (Chamber of Deputies consolidated text, last reform DOF 12 November 2021), Arts. 27, 28 and 28-A, 1978-12-29 official text · verified 2026-10-26

5. Excise tax on imports. Excise tax (IEPS) applies on the sale or import of goods such as alcoholic beverages and beer, tobacco, automotive fuels, energy drinks, sweetened beverages and high calorie snack foods, at the rates and per unit amounts in the law; importers pay it together with the import taxes. See the excise taxes page for the 2026 rates.
Cost to do it: From 8 percent to 200 percent of value, or per liter or per unit amounts, depending on the product.
Example: An importer of spirits with more than 20 degrees of alcohol pays 53 percent IEPS on the taxable value at import. / On USD 100,000 of spirits, IEPS of 53 percent is USD 53,000 before VAT.Ley del Impuesto Especial sobre Producción y Servicios (LIEPS), DOF 30 December 1980 (Chamber of Deputies consolidated text, last reform DOF 7 November 2025), Art. 2o., section I, 1980-12-30 official text · verified 2026-10-26

6. When customs taxes are paid. Importers and exporters pay the contributions when filing the pedimento, before the automated selection mechanism is activated, by the means set in SAT rules. Paying does not exempt compliance with non tariff regulations. When goods are deposited at customs or in bonded premises, payment is due when the pedimento is filed and no later than the month following deposit (two months at maritime customs); after that, surcharges accrue under the tax code and foreign trade taxes are restated for inflation.
Cost to do it: Cash outlay at clearance; storage costs while goods wait for clearance.
Example: A container arrives at Manzanillo; if the pedimento is not filed and paid within two months of deposit, surcharges start to accrue on the import taxes. / Surcharges of 2.07 percent a month apply in 2026 on late payments (see the tax audits and disputes page).Ley Aduanera, DOF 15 December 1995 (Chamber of Deputies consolidated text, last reform DOF 19 November 2025), Art. 83, 1995-12-15 official text · verified 2026-10-26

Charge	Base	Rate	MXN	USD
General import duty (IGI)	Customs value	25 percent	462,565	25,000
Customs processing fee (DTA)	Customs value	8 per thousand	14,802	800
Import VAT	Customs value plus IGI and DTA	16 percent	372,420	20,128
Total paid at customs			849,787	45,928

Import of beauty preparations (line 3304.99.99) from a country without a trade agreement, customs value USD 100,000 (MXN 1,850,260), 2026 rates; freight and insurance assumed included in customs value

Worked example

A retailer imports beauty products with a customs value of USD 100,000 (MXN 1,850,260) from a country without a trade agreement in 2026.
At customs it pays IGI of MXN 462,565 at the new 25 percent rate, DTA of MXN 14,802 and import VAT of MXN 372,420, a total of MXN 849,787 (about USD 45,928), before the goods are released.
The VAT of about USD 20,128 is recovered as a credit in the monthly VAT return; the IGI and DTA are costs. If the same goods qualified as originating under the USMCA, the preferential rate would apply instead of the 25 percent general rate, with the DTA and VAT still due.

Step by step

1. Classify each product under the LIGIE tariff and check the current rate, including the lines changed from 1 January 2026.
2. Determine origin and whether a trade agreement preference applies; obtain the certification of origin before importing.
3. Check non tariff requirements (permits, official standards, quotas) and any countervailing duties.
4. Register in the importers' register and appoint a customs broker or an accredited legal representative.
5. Fund IGI, DTA, VAT and any IEPS at filing of the pedimento; credit the VAT in the monthly return.
6. For manufacturing for export, evaluate IMMEX, the 1.76 per thousand and fixed DTA amounts and the VAT certification.

Common traps

Using last year's tariff. Rates on more than 1,400 lines changed on 1 January 2026 (LIGIE decree, DOF 29 December 2025).
Thinking exempt goods pay no fee. DTA of 8 per thousand applies even when the goods are exempt from IGI under the tariff or a trade agreement (LFD art. 49, section I).
Forgetting import VAT is on the duty paid value. VAT is calculated on customs value plus IGI and other charges (LIVA art. 27).
Leaving goods in a bonded warehouse. Surcharges start after one month (two at maritime customs) from deposit (Ley Aduanera art. 83).

Sources

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