Countries › Mexico › Guide › 9. Trade and customs › Importing into and exporting from Mexico: the importers register, duties, fees and import VAT, the 2026 tariff increase, IMMEX and USMCA origin

Importing into and exporting from Mexico: the importers register, duties, fees and import VAT, the 2026 tariff increase, IMMEX and USMCA origin

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

Anyone importing into Mexico must be registered in the SAT importers register (Padrón de Importadores), keep automated inventory controls and an electronic file for every customs declaration, and clear goods through a licensed customs broker or its own accredited employee. A definitive import pays the general import duty from the tariff law on the customs value, a customs processing fee of 8 per thousand and 16 percent VAT on the value plus duty and fees; since 1 January 2026, 1,463 tariff lines carry higher general rates that mainly hit goods from countries without a trade agreement with Mexico. Exporters with an IMMEX program can import inputs temporarily without paying duty and, with SAT certification, offset the import VAT with a 100 percent credit, while goods that meet USMCA origin rules enter the United States and Canada duty free on the strength of a certification of origin.

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

Importers must register in a national importers register	Yes, the SAT Padrón de Importadores, plus sector specific registers for listed goods Ley Aduanera art. 59, section IV, as of 2026-10-26 · in force
Customs broker mandatory for clearance	No; a company may clear through its own accredited employee, who must be a Mexican national Ley Aduanera art. 40, as of 2026-10-26 · in force
Customs value basis	Transaction value including transport, insurance and handling to the point of entry (CIF basis) Ley Aduanera arts. 64 and 65, as of 2026-10-26 · in force
Customs processing fee (DTA) on definitive imports	0.8 %Ley Federal de Derechos art. 49, section I, as of 2026-10-26 · in force
Customs processing fee per export operation, 2026	463 MXNLFD art. 49, section V; RMF 2026 Annex 4 (DOF 28 December 2025), as of 2026-01-01 · in force
VAT on imports	16 %LIVA arts. 1o. and 27 (base: customs value plus duty and other import contributions), as of 2026-10-26 · in force
Tariff lines with changed general import duty from 1 January 2026	1463 tariff linesDecree reforming tariff lines of the LIGIE, DOF 29 December 2025, as of 2026-01-01 · in force
Maximum stay of temporarily imported inputs under an export program	18 monthsLey Aduanera art. 108, section I, as of 2026-10-26 · in force
VAT credit on temporary imports by certified export program companies	100 % of import VATLIVA art. 28-A, as of 2026-10-26 · in force
Fine for omitted import taxes	130 to 150 % of omitted taxesLey Aduanera arts. 176, section I, and 178, section I, as of 2026-10-26 · in force
Record keeping for USMCA preference claims	5 yearsUSMCA art. 5.8, as of 2026-10-26 · in force

The rule

1. Register before you import, and keep the records customs expects. Anyone who brings goods into or takes goods out of Mexico must (I) keep an automated and permanent inventory control system with up to date data on foreign trade goods, available to customs at all times (mandatory in automated form for IMMEX, bonded warehouse and strategic bonded zone users); (II) obtain and provide on request the evidence of country of origin used for tariff preferences, origin marking, countervailing duties and quotas; (III) give the customs broker a sworn declaration of the elements used to determine customs value and keep it in digital form with the supporting evidence; (IV) be registered in the Padrón de Importadores and, where applicable, in the sector specific importers register or the sector exporters register run by the SAT, which requires being current on tax obligations and registered in the federal taxpayer registry (RFC); and (V) keep an electronic file for each customs declaration (pedimento) with its annexes and the evidence of the funds used to pay for the operation, as part of the accounting records. If the inventory system is missing, customs presumes that identical or similar goods owned or held by the taxpayer are of foreign origin.
Cost to do it: The SAT does not charge a fee to register in the Padrón de Importadores. The real costs are an inventory control system and the staff or broker time to keep the electronic file for every pedimento.
Example: A newly incorporated Mexican subsidiary that wants to import production inputs must first have its RFC, be current on its tax filings and obtain its registration in the Padrón de Importadores; until then no customs broker can clear goods in its name. / No direct fee; budget for an inventory and customs records system before the first shipment.Ley Aduanera, DOF 15 December 1995 (Chamber of Deputies consolidated text, last reform DOF 19 November 2025), Art. 59, sections I to V, 1995-12-15 official text · verified 2026-10-26 · changed: Reform decree DOF 19 November 2025, in force 1 January 2026: art. 59 section I (inventory controls) was reworded and section V gained a list of documents the electronic file must hold to prove the funds used in each operation (guarantee, electronic invoices, commercial invoices and others).

2. Who files the customs declaration. Clearance is handled by the importer or exporter itself or through a licensed customs broker (agente aduanal) or customs brokerage firm (agencia aduanal) acting as its consignee or agent. A company that clears its own goods without a broker must do so through a legal representative accredited with the SAT who is an individual current on tax obligations, of Mexican nationality, employed by the importer or exporter and with proven foreign trade experience or knowledge. Brokers represent the importer in actions at the customs facility, in notifications on the clearance and in inspections, and the broker is jointly liable for import taxes on operations in which it takes part. Since 1 January 2026, broker licenses and brokerage firm authorizations granted before the reform last twenty years and may be extended once for the same term.
Cost to do it: Broker fees are set by contract and are not regulated by law. A company clearing its own goods bears the cost of a qualified Mexican national employee accredited with the SAT.
Example: A foreign owned manufacturer with frequent shipments through Nuevo Laredo can keep using a customs broker or build an in house team under art. 40; in house clearance requires a Mexican national employee as legal representative. / No statutory fee; the choice is between broker fees per pedimento and the payroll cost of an in house representative.Ley Aduanera, DOF 15 December 1995, and Decree reforming the Ley Aduanera, DOF 19 November 2025 (fourth transitory article), Arts. 40, 41 and 53, section II; fourth transitory article of the DOF 19 November 2025 decree, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: art. 53 on the joint liability of customs brokers was reworded and existing broker licenses and authorizations now have a twenty year term, extendable once.

3. What a definitive import pays. Imports cause the general import duty (impuesto general de importación, IGI) at the rate in the tariff of the Ley de los Impuestos Generales de Importación y de Exportación (LIGIE), and the person who brings the goods in must pay it and comply with non tariff measures, including Mexican official standards (NOM). The duty base is the customs value, normally the transaction value: the price paid plus, when borne by the importer and not already included, commissions other than buying commissions, packing, and transport, insurance and handling up to the point of entry. On top, a customs processing fee (derecho de trámite aduanero, DTA) of 8 per thousand of the customs value applies to most definitive imports, and goods exempt from duty under the LIGIE or a trade agreement still pay it at 8 per thousand unless a fixed fee case applies. Import VAT is 16 percent of the customs value plus the import duty and the other contributions paid on the import, and a VAT registered importer can credit the import VAT it paid against the VAT it charges on its sales.
Cost to do it: DTA of 8 per thousand of customs value (0.8 percent). Fixed DTA amounts for 2026 under RMF 2026 Annex 4: MXN 462 per operation for temporary IMMEX imports of inputs and for exempt and same state temporary operations (LFD art. 49 sections III and IV), MXN 463 per export (section V) and MXN 444 per rectification of a pedimento. Import VAT is a cash flow cost until credited.
Example: Goods with a customs value of MXN 1,850,260 and a 10 percent duty: IGI MXN 185,026, DTA MXN 14,802.08, VAT base MXN 2,050,088.08 and import VAT MXN 328,014.09. / Customs value USD 100,000 with a 10 percent duty: IGI USD 10,000, DTA USD 800, VAT USD 17,728 (16 percent of USD 110,800), total paid at the border USD 28,528, of which the VAT is creditable.Ley Aduanera, DOF 15 December 1995; Ley Federal de Derechos, DOF 31 December 1981 (last reform DOF 7 November 2025); Ley del Impuesto al Valor Agregado, DOF 29 December 1978 (last reform DOF 12 November 2021), Ley Aduanera arts. 51, 52, 64 and 65; LFD art. 49, section I; LIVA arts. 1o., 4o. and 27, 1995-12-15 official text · verified 2026-10-26

4. The January 2026 tariff increase. A decree of Congress published in the DOF on 29 December 2025 changed the import duty on 1,463 tariff lines of the LIGIE tariff with effect from 1 January 2026, covering among others cosmetics (chapter 33), plastics (39), paper (48), textiles and apparel (50 to 63), footwear (64), iron and steel (72 and 73), aluminum (76), vehicles and parts (87), furniture (94) and toys (95). For example, line 3304.99.99 (other beauty and make up preparations) went from 10 to 25 percent, and line 8708.30.01 (brakes for trolleybuses) from exempt to 25 percent. The tariff law sets the general rate. Goods that qualify as originating under a trade agreement in force pay the preferential rate under that agreement, so the increase falls mainly on goods from countries without such an agreement, and the fourth transitory article lets the Ministry of Economy create specific mechanisms to keep competitive access to inputs from those countries. Tariff lines not listed in the decree keep their prior rates. A further decree published in the DOF on 23 April 2026 changed more tariff lines and the sector promotion programs (PROSEC).
Cost to do it: The cost is the higher duty on affected goods, plus the cost of proving origin to claim a treaty rate instead.
Example: A shipment of make up preparations under line 3304.99.99 from a country without a trade agreement with Mexico, customs value MXN 1,850,260: duty at 25 percent is MXN 462,565 instead of MXN 185,026 at the old 10 percent rate. Adding DTA of MXN 14,802.08 and 16 percent VAT of MXN 372,420.33, the border payment rises to MXN 849,787.41 from MXN 527,842.17. / Customs value USD 100,000: duty USD 25,000, DTA USD 800 and VAT USD 20,128 (16 percent of USD 125,800), total USD 45,928 against USD 28,528 at the old rate, an extra USD 17,400 of which USD 15,000 is duty and USD 2,400 is creditable VAT.Decreto por el que se reforman diversas fracciones arancelarias de la Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación, DOF 29 December 2025 (LIGIE consolidated text, Chamber of Deputies, with tariff lines modified by decree DOF 23 April 2026), Sole article and first, second and fourth transitory articles; LIGIE art. 1o. tariff, 2025-12-29 official text · verified 2026-10-26 · changed: 1 January 2026: general import duties rose on 1,463 tariff lines under the decree of DOF 29 December 2025; DOF 23 April 2026: a further decree modified more tariff lines and the PROSEC sector programs.

5. IMMEX: duty deferral for exporters. Maquiladoras and companies with export programs authorized by the Ministry of Economy (IMMEX) may import goods temporarily to be processed, transformed or repaired and returned abroad, or returned in the same state. Raw materials, parts, components, packaging, labels and consumables may stay up to 18 months; containers and trailer boxes up to two years; machinery, equipment, tools and other fixed assets for as long as the program is in force. Goods not returned or moved to another customs regime in time are treated as being in Mexico illegally. Since 1 January 2026, if the program is cancelled the company has 60 calendar days from notice to import the goods definitively or return them. Temporary imports of fixed assets pay a DTA of 1.76 per thousand, and other IMMEX temporary imports a fixed fee per operation. For VAT, a company that obtains SAT certification gets a tax credit equal to 100 percent of the import VAT, usable against that same VAT; the certification lasts one year and can be renewed within the 30 days before it expires. Companies that do not certify may instead guarantee the VAT with a bond.
Cost to do it: DTA of MXN 462 per operation in 2026 for temporary imports of inputs (RMF 2026 Annex 4) and 1.76 per thousand of value for fixed assets; the cost of SAT VAT certification compliance, or of a bond if not certified.
Example: An IMMEX plant imports steel components worth MXN 1,850,260 temporarily to assemble products for export. It pays no import duty on the temporary import and a DTA of MXN 462 for the operation. Import VAT is computed on the customs value plus the duty and fees a definitive import would pay (LIVA art. 27); for a line with a zero general duty that is MXN 1,865,062.08 and the VAT is MXN 298,409.93, which a certified company offsets with the 100 percent credit, provided it exports or otherwise clears the components within 18 months. / Inputs worth USD 100,000 on a zero duty line: no duty, a fixed DTA of about USD 25 and import VAT of USD 16,128 (16 percent of USD 100,800) offset by the certified credit, instead of paying VAT in cash and waiting to credit it.Ley Aduanera, DOF 15 December 1995 (reform DOF 19 November 2025); Ley del Impuesto al Valor Agregado (art. 28-A added DOF 11 December 2013); Ley Federal de Derechos, Ley Aduanera arts. 108 and 109; LIVA art. 28-A; LFD art. 49, sections II and III, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: art. 108 now gives a 60 calendar day deadline to import definitively or return temporarily imported goods after an IMMEX program is cancelled.

6. USMCA origin claims. Under the USMCA (T-MEC), an importer may claim preferential tariff treatment based on a certification of origin completed by the exporter, producer or importer, certifying that the good qualifies as originating. The importer must keep for at least five years from importation the import documents, including the certification of origin, and the importing country may ask for supporting evidence. The treaty entered into force on 1 July 2020 for an initial 16 year term. At the joint review on 1 July 2026 the three countries agreed to hold annual reviews; the treaty stays in force until 2036 and any annual review can extend it for another 16 years. The Ministry of Economy stated that Mexico will continue to export more than 80 percent of its products to the United States without paying tariffs.
Cost to do it: No fee for the certification of origin. The cost is the origin analysis (tariff shift and regional value content) and keeping five years of records.
Example: A Mexican plant exporting auto parts to Texas issues a certification of origin for each shipment or a blanket period; the US importer claims the USMCA rate on that basis and both keep the records for five years. / On a USD 1,000,000 shipment that qualifies, the duty saved equals the gap between the importing country's general rate and the USMCA rate on that line.Decreto Promulgatorio del Protocolo por el que se sustituye el Tratado de Libre Comercio de América del Norte por el Tratado entre los Estados Unidos Mexicanos, los Estados Unidos de América y Canadá, DOF 29 June 2020; Ministry of Economy statement no. 55, 1 July 2026, USMCA arts. 5.2 (Claims for Preferential Tariff Treatment), 5.8 (Record Keeping Requirements) and 34.7 (Review and Term Extension), 2020-06-29 official text · verified 2026-10-26 · changed: 1 July 2026: the six year joint review ended without an immediate 16 year extension and the parties moved to annual reviews, with the treaty in force until 2036.

7. Penalties when duties or restrictions are not met. Importing or exporting while omitting all or part of the foreign trade taxes or countervailing duties is an infraction, punished with a fine of 130 to 150 percent of the omitted taxes. Importing goods without the required permits, NOM compliance or other non tariff measures, or without paying countervailing duties, is punished (except for vehicles) with a fine of 250 to 300 percent of the commercial value of the goods, the same range as for prohibited goods.
Cost to do it: Fines of 130 to 150 percent of omitted taxes, or 250 to 300 percent of the commercial value of goods that miss a non tariff measure, on top of the taxes themselves.
Example: Duties of MXN 185,026 omitted on a shipment can lead to a fine of MXN 240,533.80 to MXN 277,539, while goods worth MXN 1,850,260 imported without a required NOM certificate can draw a fine of MXN 4,625,650 to MXN 5,550,780. / USD 10,000 of omitted duty: fine of USD 13,000 to USD 15,000. USD 100,000 of goods without a required permit or NOM: fine of USD 250,000 to USD 300,000.Ley Aduanera, DOF 15 December 1995 (reform DOF 19 November 2025), Arts. 176, sections I to III, and 178, sections I, III and IV, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: art. 176 section II and art. 178 sections III to VI and X were reworded.

Case	Import duty	DTA	Import VAT (creditable)	Total at the border
Duty rate 0 percent (exempt line or treaty origin)	USD 0	USD 800	USD 16,128	USD 16,928 (MXN 313,212.01)
Duty rate 10 percent (for example line 3304.99.99 before 2026)	USD 10,000	USD 800	USD 17,728	USD 28,528 (MXN 527,842.17)
Duty rate 25 percent (line 3304.99.99 from 1 January 2026)	USD 25,000	USD 800	USD 20,128	USD 45,928 (MXN 849,787.41)
IMMEX temporary import of inputs, VAT certified	USD 0	MXN 462 fixed	USD 16,128 on a zero duty line, offset by 100 percent credit	About USD 25 in cash

What a USD 100,000 import pays at the Mexican border, by tariff situation, verified 26 October 2026 against Ley Aduanera arts. 64 and 65, LFD art. 49 and LIVA art. 27. USD figures; MXN at 18.5026.

Question	Answer	Rule
Do I need to register to import?	Yes, in the Padrón de Importadores, and in sector registers for listed goods	Ley Aduanera art. 59, section IV
Must I use a customs broker?	No, but in house clearance requires an accredited Mexican national employee	Ley Aduanera art. 40
What is the duty base?	Customs value: transaction value plus freight, insurance and handling to entry	Ley Aduanera arts. 64 and 65
Customs processing fee	8 per thousand of value on most definitive imports; fixed fees for temporary and exempt cases	LFD art. 49
Import VAT	16 percent of value plus duty and fees, creditable for VAT registered importers	LIVA arts. 1o., 4o. and 27
2026 tariff increase	1,463 tariff lines changed from 1 January 2026, mainly affecting countries without a trade agreement	Decree DOF 29 December 2025
How long can IMMEX inputs stay?	Up to 18 months; machinery for the life of the program	Ley Aduanera art. 108
USMCA preference	Certification of origin by exporter, producer or importer; keep records five years	USMCA arts. 5.2 and 5.8
Fine for unpaid duties	130 to 150 percent of the omitted taxes	Ley Aduanera art. 178, section I

Mexico trade rules at a glance, verified 26 October 2026 against the official texts cited on this page.

Worked example

A foreign group sets up a Mexican subsidiary to distribute cosmetics made in a country without a trade agreement with Mexico. Before the first shipment it obtains its RFC, files its tax returns on time and registers in the Padrón de Importadores (Ley Aduanera art. 59, section IV).
A shipment under line 3304.99.99 has a transaction value of USD 92,000 plus USD 8,000 of freight and insurance to the Mexican port, so the customs value is USD 100,000 (arts. 64 and 65), or MXN 1,850,260 at 18.5026.
Since 1 January 2026 the duty on that line is 25 percent: USD 25,000 (MXN 462,565). The DTA at 8 per thousand is USD 800 (MXN 14,802.08). VAT is 16 percent of USD 125,800, or USD 20,128 (MXN 372,420.33). The broker pays USD 45,928 (MXN 849,787.41) through the pedimento before release.
The VAT of USD 20,128 is credited in the subsidiary's monthly VAT return against the VAT it charges its customers (LIVA art. 4o.), so the true cost of the import is the duty and DTA, USD 25,800, compared with USD 10,800 under the 10 percent rate in force in 2025.
If the group instead sourced the same product from a supplier whose goods qualify as originating under a Mexican trade agreement, the preferential rate under that agreement would apply instead of the 25 percent general rate, provided the importer holds the origin evidence required by art. 59, section II.

Step by step

1. Get the tax basics in place: RFC for the Mexican entity and tax filings up to date, both prerequisites for the Padrón de Importadores (Ley Aduanera art. 59, section IV).
2. Classify every product under the LIGIE tariff and check whether its line was changed by the decrees of DOF 29 December 2025 or DOF 23 April 2026, whether it needs a sector register, permit or NOM, and whether a treaty preference applies.
3. Choose between a customs broker and in house clearance (art. 40), and sign a written engagement so the broker can act for you in the customs system (art. 59, section III).
4. Build the records before the first shipment: an automated inventory control system (art. 59, section I), a value declaration with supporting evidence for each import (section III) and an electronic file per pedimento with proof of the funds used (section V).
5. If you export manufactured goods, apply to the Ministry of Economy for an IMMEX program, then to the SAT for VAT certification under LIVA art. 28-A, and diarize the 18 month return deadline for each temporary import and the one year renewal window for the certification.
6. For sales into the United States or Canada, run the USMCA origin analysis per product, issue certifications of origin and keep the records for five years (USMCA arts. 5.2 and 5.8); track the annual reviews agreed on 1 July 2026.

Common traps

Assuming a treaty rate applies automatically. The 2026 increases apply unless the importer can prove the goods qualify under a trade agreement, and art. 59, section II obliges the importer to hold that origin evidence and hand it over on request.
Forgetting the freight. The duty base includes transport, insurance and handling up to the point of entry when the importer pays them (Ley Aduanera art. 65), so an FOB invoice understates the customs value.
Missing an IMMEX deadline. Inputs not returned or moved to another regime within 18 months are treated as illegally in Mexico (art. 108), and since 1 January 2026 a cancelled program leaves only 60 calendar days to regularize everything imported under it.
Letting the VAT certification lapse. The LIVA art. 28-A certification lasts one year and can only be renewed within the 30 days before it expires; without it, import VAT must be paid in cash or guaranteed with a bond.
Treating a missing permit or NOM as a paperwork issue. The fine is 250 to 300 percent of the commercial value of the goods (art. 178, section IV), far above the duty at stake.
Relying on a broker to carry all the risk. The broker is jointly liable (art. 53), but the importer remains the primary taxpayer and keeps the record keeping duties of art. 59.
Assuming goods from Argentina or other ALADI partners enter at the general rate, or at a preferential one, without checking. Trade between Mexico and Argentina runs under ALADI Economic Complementation Agreement No. 6, so check line by line whether that agreement grants a preference for your product and hold the origin evidence it requires (art. 59, section II). For the Argentine side of the trade, see The Argentine Thread guide.

Sources

Related: Mexico country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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