Complete Guide to Mexico's TIGIE 2026: Tariff Schedule Explained for Importers

What Is the TIGIE?

The TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y Exportación) is Mexico's official tariff schedule. It maps every product to a specific 8-digit tariff fraction, which determines the applicable duty rates for import and export. The TIGIE is based on the international Harmonized System (HS) maintained by the World Customs Organization, with Mexico-specific subdivisions at the 6-to-8 digit level.

TIGIE Structure: From Section to Fraction

• Sections (I-XXII): Broadest groupings, organized by industry or material (e.g., Section XI: Textiles).
• Chapters (01-98): Two-digit codes within sections (e.g., Chapter 62: Articles of apparel, not knitted).
• Headings (4 digits): More specific product groups (e.g., 6203: Men's suits and trousers).
• Subheadings (6 digits): International HS level, consistent across countries.
• Tariff fractions (8 digits): Mexico-specific, determines exact duty rate and regulatory requirements.

Key Changes in 2026

The 2026 TIGIE incorporates amendments from the 7th edition of the Harmonized System (HS 2022) along with Mexico-specific updates. Notable changes include new fractions for electric vehicles and components, updated classifications for semiconductor equipment, and revised duty rates for certain agricultural products under USMCA transitional provisions. Importers should review their product catalogs against the updated TIGIE to ensure existing classifications remain valid.

For US importers shipping to Mexico, understanding the TIGIE is critical for accurate landed cost calculations. The HTS code used in the US does not always map directly to the corresponding TIGIE fraction — the 8-digit breakdowns can differ significantly. Working with a knowledgeable customs broker or using AI-powered classification tools that handle both systems simultaneously can prevent costly misclassifications.