How to Import to Mexico as a U.S. Company: Complete Guide (2026)

Why importing to Mexico is different

Mexico's customs system is complex and heavily regulated. Unlike shipping between U.S. states, importing to Mexico requires: a licensed customs broker (agente aduanal), classification under Mexico's tariff schedule (TIGIE, not HTS), compliance with Mexican product standards (NOMs), payment of import taxes (IGI + IVA + DTA), and — phased in by customs regime from November 2026 through January 15, 2027 — an Electronic Value Declaration (MVE) signed by the importer. Getting any of these wrong means delays, fines, or seized goods.

Step 1: Determine your Incoterm

Your Incoterm determines who is responsible for customs clearance:

• DDP (Delivered Duty Paid): YOU handle everything — customs broker, tariffs, taxes, MVE. You bear all risk and cost until delivery to the buyer's door in Mexico.
• DAP (Delivered at Place): YOU handle transport but the BUYER handles customs clearance and import duties. You still need to coordinate with the buyer's broker.
• CIF/CIP: YOU handle transport and insurance, BUYER handles customs. Common for ocean freight.
• FOB/EXW: BUYER handles everything from your warehouse/port. Least responsibility for you.

Step 2: Get a Mexican RFC

To import into Mexico, you need a Mexican tax ID (RFC — Registro Federal de Contribuyentes). Options for U.S. companies:

• Establish a Mexican subsidiary (persona moral mexicana) — most common for companies with regular imports
• Register as a foreign company with a legal representative in Mexico
• Use your Mexican buyer's RFC — only if they are the importer of record (not DDP)
• Some customs brokers can act as importer of record on your behalf (ask your broker)

Step 3: Hire a customs broker (agente aduanal)

A licensed customs broker is mandatory for most commercial imports to Mexico. They handle the pedimento (customs declaration), pay duties on your behalf, and navigate the regulatory requirements. Key things to look for:

• Licensed by SAT (Mexico's tax authority) — ask for their patent number
• Experience with your product category — NOMs and permits vary by product
• Presence at the border/port you'll use (Laredo, Nuevo Laredo, Manzanillo, etc.)
• Technology: do they use digital tools for classification, documentation, MVE?
• Transparent pricing — typical fees are $3,000-$8,000 MXN ($150-$400 USD) per pedimento

Step 4: Classify your product (TIGIE, not HTS)

Mexico uses the TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación), not the U.S. HTS. While both are based on the Harmonized System (same first 6 digits), they diverge at the 8-10 digit level. Your HTS code from the U.S. does NOT directly translate to a Mexican fracción arancelaria.

The fracción arancelaria determines: your tariff rate (IGI), whether USMCA preferences apply, which NOMs your product must comply with, and whether you need prior import permits.

Step 5: Check USMCA eligibility

Under USMCA (the trade agreement replacing NAFTA), qualifying U.S.-origin goods can enter Mexico duty-free (0% IGI). But qualification requires:

• Your product must meet the specific rule of origin for its tariff heading (could be tariff shift, regional value content, or both)
• You need a USMCA Certificate of Origin (can be self-certified by the exporter, producer, or importer)
• The certificate must be on file at the time of import — no retroactive claims without it
• If your product contains components from China or other non-USMCA countries, it may not qualify

Without USMCA preference, you pay the MFN (Most Favored Nation) tariff rate, which can be 5% to 35%+ depending on the product. For a $100,000 shipment at 20% tariff, that's $20,000 in avoidable duties.

Step 6: Understand Mexican import taxes

Importing to Mexico involves multiple taxes, all calculated on the customs value:

• IGI (Import Duty): Varies by fracción arancelaria, 0%-50%+. Can be 0% with USMCA.
• DTA (Customs Processing Fee): 0.8% of customs value (~$8 per $1,000 of goods).
• IVA (Value Added Tax): 16% on (customs value + IGI + DTA). This is recoverable if you're VAT-registered in Mexico.
• IEPS (Special Tax): Only on specific products — alcohol, tobacco, fuel, sugary drinks.
• Countervailing duties: Additional tariffs on products subject to anti-dumping orders (e.g., some Chinese steel).

Step 7: Comply with NOMs

NOMs (Normas Oficiales Mexicanas) are Mexico's mandatory product standards — similar to CPSC or FDA requirements in the U.S. Not all products require NOM compliance, but many do:

• Electronics and electrical products: NOM-001-SCFI (safety), NOM-019-SCFI (labeling)
• Textiles and clothing: NOM-004-SCFI (labeling), NOM-020-SCFI (fiber content)
• Food and beverages: NOM-051-SCFI (labeling), COFEPRIS registration
• Toys: NOM-015-SCFI (safety)
• Medical devices: COFEPRIS registration required
• Your customs broker should verify which NOMs apply BEFORE you ship

Step 8: The MVE (new requirement, phased in from November 2026)

Mexico is phasing in the Electronic Value Declaration (MVE) — a digital document where the importer declares the customs value of the goods, signed with an electronic signature (e.firma). The transition period ends October 31, 2026; filing then becomes mandatory by customs regime. For definitive imports — the usual case for DDP shipments — it is mandatory starting January 15, 2027. This is new and catches many U.S. companies off guard.

• November 1, 2026 — Processing, transformation or repair in a bonded facility
• November 15, 2026 — Strategic bonded facility (RFE)
• December 1, 2026 — In-transit goods
• December 15, 2026 — Bonded warehouse
• January 1, 2027 — Temporary imports (IMMEX)
• January 15, 2027 — Definitive imports

If you are the importer of record (DDP), YOU must sign the MVE with YOUR e.firma. Your customs broker cannot sign it for you. The MVE must be transmitted to VUCEM (Mexico's electronic customs system) before the goods can be cleared.

Step 9: Required documents

• Commercial invoice (in Spanish or with Spanish translation is best)
• Packing list
• Bill of lading (ocean), air waybill (air), or CMR (truck)
• USMCA Certificate of Origin (if claiming preferential tariff)
• NOM compliance certificates (if applicable)
• Prior import permits (if required for your product category)
• MVE (Electronic Value Declaration) — mandatory by customs regime; definitive imports from January 15, 2027
• Encargo conferido (power of attorney for your customs broker to act on your behalf)

Common mistakes U.S. companies make

• Using the U.S. HTS code as the Mexican fracción — they're different after 6 digits
• Not claiming USMCA and paying full tariffs unnecessarily
• Shipping before verifying NOM requirements — goods get stuck at the border
• Not having an e.firma ready for MVE — the process takes weeks at SAT offices
• Undervaluing goods to reduce duties — Mexico's customs authority (SAT) has reference prices and will audit
• Assuming your U.S. logistics provider handles Mexican customs — most don't
• Not factoring in IVA (16%) — it's recoverable but must be paid upfront

Timeline for your first import

1. Week 1-2: Find and engage a Mexican customs broker
2. Week 2-3: Classify your products under TIGIE (Camtom TariffPro can do this instantly)
3. Week 3-4: Verify NOM compliance and obtain certificates if needed
4. Week 3-4: Obtain or verify your Mexican RFC
5. Week 4: Prepare USMCA certificate of origin if applicable
6. Week 5: Ship and clear customs — your broker handles the pedimento
7. Total: 4-6 weeks for first shipment, subsequent shipments are much faster

What Camtom does for U.S. importers

• TariffPro: Classify under both HTSUS and TIGIE from one product description. 95% accuracy.
• Docs: Extract data from your commercial invoices automatically — no manual entry
• MVE: Generate and sign the Electronic Value Declaration in 3 minutes, from a link
• Pricing: starts at $1,990 MXN/month (~$100 USD). Pay per use, no long-term contract.