Valuation
Specific duty
Fixed tariff in monetary units per unit of measure (kg, liter, piece), independent of value. Applied to footwear, cigarettes, and some agricultural products.
Fixed tariff in monetary units per unit of measure (kg, liter, piece), independent of value. Applied to footwear, cigarettes, and some agricultural products.
Fixed tariff in monetary units per unit of measure (kg, liter, piece), independent of value. Applied to footwear, cigarettes, and some agricultural products.
Specific Tariff
A foreign trade tax calculated as a fixed amount per unit of measure of the imported merchandise (per kilogram, liter, piece, etc.), regardless of its value.
ValuationAd valorem duty
Tariff calculated as percentage of customs value. The most common form in Mexico, with rates from 0% to over 50% by tariff heading.
ValuationMixed duty
Tariff combining percentage of value with fixed amount per unit. Applied to textiles, footwear, and some agricultural products for protection against low-price imports.
ValuationGeneral Import Tax (IGI)
The main import duty paid when bringing goods into Mexico, determined by the TIGIE tariff classification code.