What Is the TIGIE? Mexico's Tariff Schedule Explained

The TIGIE (Tariff of the General Import and Export Tax Law) is Mexico's official catalog classifying all imported and exported goods, assigning each an 8-digit tariff fraction and a tax rate (IGI for imports, IGE for exports). It is the legal instrument that determines how much duty you pay when importing any product into Mexico. It is based on the World Customs Organization's Harmonized System (HS), sharing the first 6 digits with over 200 countries, while the last 2 digits are Mexico-specific.

Structure of the TIGIE

The TIGIE organizes goods in a hierarchy: 22 sections (by material type or industry), 98 chapters (2 digits), headings (4 digits), subheadings (6 digits, internationally harmonized), and tariff fractions (8 digits, Mexico-specific). For example, fraction 0901.11.01 corresponds to unroasted, non-decaffeinated coffee: Section II (vegetable products), Chapter 09 (coffee, tea, mate, spices), Heading 0901 (coffee), Subheading 0901.11 (not roasted, not decaffeinated), Fraction 0901.11.01 (cherry or parchment coffee).

Information in Each Tariff Fraction

• 8-digit code — The unique tariff fraction for the product.
• Merchandise description — Legal text defining which products are classified under that fraction.
• IGI rate — The import duty percentage (ad valorem, specific, or mixed).
• IGE rate — The export duty percentage (most are 0% or exempt).
• Commercial unit of measure — Kilogram, liter, piece, pair, etc.
• Non-tariff regulations and restrictions — NOMs, prior permits, required certificates.
• Legal notes and complementary rules — Special classification conditions.

Common Classification Mistakes

• Classifying by trade name instead of technical characteristics — the TIGIE classifies by material and function, not brand.
• Ignoring the General Interpretive Rules — the 6 GIR of the HS are legally binding.
• Overlooking section and chapter notes — they define specific inclusions and exclusions.
• Not verifying the current version — rates change with decrees and treaties.
• Using catch-all fractions (.99) — customs authorities scrutinize these more closely.

TIGIE and Free Trade Agreements

The TIGIE tariff fraction is the basis for determining whether a product qualifies for preferential rates under a free trade agreement. However, each agreement has its own rules of origin per fraction. A product may have a 15% MFN rate in the TIGIE but pay 0% if it originates from an FTA partner country and meets the corresponding rule of origin. Mexico has 14 FTAs covering 50 countries, including USMCA, EU, EFTA, Japan, Israel, the Pacific Alliance, and more.

How Camtom Classifies in the TIGIE with AI

Correctly classifying a product under the TIGIE requires technical knowledge of the General Interpretive Rules, Legal Notes, and complementary rules. Camtom uses AI trained on thousands of real classifications to determine the correct tariff fraction in seconds, showing you the IGI rate, applicable regulations, and whether preferential rates exist under trade agreements.

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