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Exporting from Mexico: definitive exports, zero rate VAT, the export customs fee, sector exporter registers and returns

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

A definitive export takes goods out of Mexico permanently; it is declared in a pedimento, pays the general export duty only where the LIGIE tariff sets one and a fixed customs processing fee of MXN 463 in 2026, and the export sale is zero rated for VAT so the exporter can recover its input VAT. Exporters of tequila, beer, wine, spirits, cigarettes, energy drinks, iron ore, gold, silver, copper, plastics, rubber, wood and paper, glass, steel or aluminum must also be in the Padrón de Exportadores Sectorial, and some goods face export permits or restrictions. Exported goods can come back duty free within one year if unaltered, sales to IMMEX companies count as exports when an export record is issued, and fines linked to exports are cut by 50 percent.

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 customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Fixed customs processing fee per export operation (2026)463 MXNLFD art. 49, section V; RMF 2026 Annex 4, as of 2026-10-26 · in force
VAT rate on exports of goods and qualifying services0 %LIVA art. 29, as of 2026-10-26 · in force
Window to reimport exported goods without import duty12 monthsLey Aduanera art. 103, as of 2026-10-26 · in force
Export sectors requiring the Padrón de Exportadores Sectorial15 sectorsRGCE 2026 Annex 10, section II, as of 2026-10-26 · in force
Reduction of customs fines arising from export operations50 %Ley Aduanera art. 199, section III, as of 2026-10-26 · in force

The rule

1. Definitive export and export duty. The definitive export regime is the exit of goods to remain abroad for an unlimited time. Exports cause the general export duty under the LIGIE tariff, where the tariff sets one. The exporter must keep the export documentation, and for exports the value statement is shown by the CFDI (electronic invoice) or, if it does not show the value, an equivalent document or commercial document without freight and insurance or the exporter's accounts.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Arts. 51, section II, 59, section III, and 102, 1995-12-15 official text · verified 2026-10-26
2. Customs processing fee on exports. Each export operation pays a fixed DTA of MXN 462.86 (MXN 463 rounded) in 2026; with consolidated pedimentos each vehicle counts as one operation, and the fee also applies to each complementary pedimento.
Cost to do it: MXN 463 per export pedimento in 2026, plus broker fees if a broker is used.
Example: A month with 20 truckloads exported on a consolidated pedimento pays 20 times MXN 463, MXN 9,260. / About USD 500 for 20 truckloads.Ley Federal de Derechos, DOF 31 December 1981 (last reform DOF 7 November 2025); RMF 2026 Annex 4, DOF 28 December 2025, LFD art. 49, section V, 2025-12-28 official text · verified 2026-10-26
3. Zero rate VAT on exports. Mexican resident companies apply a 0 percent VAT rate to the sale of goods or provision of services that are exported, which allows them to credit and recover the VAT paid on their inputs. Exports include definitive exports under the Ley Aduanera, sales of intangibles to foreign residents, and services used abroad such as technical assistance, maquila and submaquila for export, advertising, commissions, insurance, financing, and qualifying information technology services.Ley del Impuesto al Valor Agregado, DOF 29 December 1978 (last reform DOF 12 November 2021), Art. 29, sections I to IV, 2021-11-12 official text · verified 2026-10-26
4. Sector exporter register. Exporters of goods listed in Annex 10, section II must be registered in the Padrón de Exportadores Sectorial: alcohol and molasses, beer, tequila, wines, spirits, cigarettes and tobacco, energy drinks and concentrates, iron ore, gold, silver and copper, plastics, rubber, wood and paper, glass, iron and steel, and aluminum. Registration requires tax compliance and RFC registration, and the register can be suspended on the rule 1.3.3 grounds, including when exported goods did not leave Mexico or less than 90 percent of goods declared for return were actually returned.Ley Aduanera art. 59, section IV; Reglas Generales de Comercio Exterior para 2026 and Annex 10, DOF 14 January 2026, Annex 10, section II; RGCE rule 1.3.3, section XXV, 2026-01-14 official text · verified 2026-10-26
5. Sales to IMMEX companies and returns. When Mexican residents sell products to IMMEX companies or registered foreign trade companies, the sale is treated as a temporary import by the buyer and a completed definitive export by the seller if there is an export record (constancia de exportación). Goods exported definitively may return without import duty if not modified abroad and within one year of leaving (extendable on justified request); if returned because rejected as defective or out of specification, any export duty paid is refunded, but tax benefits received for the export must be repaid.Ley Aduanera, DOF 15 December 1995, Arts. 103 and 108, sixth paragraph, 1995-12-15 official text · verified 2026-10-26
6. Lower fines for exports. Customs fines are reduced by 50 percent when they derive from an export operation, except for operations under temporary import regimes (arts. 86, 106 and 108); the reductions under art. 199 are not cumulative.Ley Aduanera, DOF 15 December 1995, Art. 199, section III, 1995-12-15 official text · verified 2026-10-26
ItemRuleAmount
Export dutyLIGIE tariff, only where a rate is setDepends on tariff line
Customs processing fee (DTA)LFD art. 49, section VMXN 463 (USD 25) per operation
VAT on the export saleLIVA art. 290 percent; input VAT recoverable
Sector exporter registerAnnex 10, section IINo fee; required for listed sectors

What a definitive export from Mexico costs at the border in 2026, verified 26 October 2026 against Ley Aduanera arts. 51 and 102, LFD art. 49, section V (RMF 2026 Annex 4) and LIVA art. 29. USD at MXN 18.5026.

Worked example

  • A tequila producer in Jalisco exports MXN 1,850,260 (about USD 100,000) of bottled tequila to Canada. It must be registered in the Padrón de Exportadores Sectorial, sector 3 tequila (Annex 10, section II).
  • The export pedimento pays the fixed DTA of MXN 463 (LFD art. 49, section V), the sale is invoiced with 0 percent VAT (LIVA art. 29) and the CFDI serves as the value statement (Ley Aduanera art. 59, section III).
  • The producer issues a USMCA certification of origin so the Canadian buyer can claim the preferential rate, and keeps its records for five years. If a pallet is rejected as damaged and returned within one year, it re enters Mexico without import duty (Ley Aduanera art. 103).

Step by step

  1. 1. Confirm whether the tariff line carries an export duty, permit or restriction under the LIGIE and LCE art. 15 measures.
  2. 2. Register in the Padrón de Exportadores Sectorial if the product is listed in Annex 10, section II.
  3. 3. Issue a CFDI with the export value; it doubles as the export value statement.
  4. 4. File the export pedimento through a broker or in house representative and pay the DTA.
  5. 5. Charge 0 percent VAT and claim refunds of input VAT in the monthly returns.
  6. 6. For USMCA buyers, issue a certification of origin and keep records for five years.
  7. 7. For sales to IMMEX customers, issue or obtain the export record so the sale counts as an export.

Common traps

  • Goods that never leave. If exported goods are found not to have left Mexico, the exporter can be suspended from the registers (RGCE rule 1.3.3, section XXV) and lose the 0 percent rate.
  • Missing sector registration. A tequila, beer, steel or gold exporter without the Padrón de Exportadores Sectorial cannot clear the export.
  • Returning goods after one year. After twelve months, or if the goods were modified abroad, the return pays import duty (Ley Aduanera art. 103).
  • Repaying export benefits. Goods returned as rejected require repayment of the tax benefits received for the export before release (art. 103).

Sources

Related pages

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