What is an example of Definitive Import?

An electronics retailer definitively imports 2,000 smartphones from South Korea, paying 5% IGI, DTA, and 16% VAT, to sell them at stores across Mexico.

Trade

Definitive Import

Also known as: Import for consumption, Permanent import

Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.

What Is a Definitive Import?

Definitive import is the most common customs regime in Mexican foreign trade. It involves the entry of foreign goods to remain in national territory for an unlimited time, after fulfilling all tax and regulatory obligations. It is processed with pedimento code A1.

Duties and taxes payable

IGI (General Import Tax): tariff determined by the tariff code (ad valorem, specific, or mixed)
DTA (Customs Processing Fee): 0.8% of customs value (with minimums/maximums depending on the operation type)
VAT: 16% on the customs value plus IGI and DTA
IEPS (Special Tax on Production and Services): applies to certain products such as alcoholic beverages, tobacco, and fuels
Countervailing duties: anti-dumping or countervailing, if applicable based on tariff code and country of origin

Prerequisites

To carry out a definitive import, the importer must: be registered in the SAT's Importers Registry (Padrón de Importadores), engage a licensed customs broker, have complete documentation (invoice, COVE, certificate of origin if applicable, NOMs, permits), and have paid or guaranteed all duties and taxes.

Once goods are definitively imported and all taxes are paid, they can circulate freely within Mexico without additional restrictions. The importer can sell, transform, or use them without any obligation to return them abroad.

Examples

An electronics retailer definitively imports 2,000 smartphones from South Korea, paying 5% IGI, DTA, and 16% VAT, to sell them at stores across Mexico.
A restaurant definitively imports olive oil from Spain at a preferential 0% tariff under the Mexico-EU FTA, but must still pay DTA and VAT.
When definitively importing machinery for its factory, a company can credit the VAT paid at customs against the VAT on its domestic sales.

Automate customs entries with TIM

Learn more→

Related terms

Logistics

Customs Regime

The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.

Trade

Temporary Import

Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.

Customs

Customs Declaration (Pedimento)

The official document filed with Mexican customs that covers the entry or exit of goods from Mexico, prepared and submitted by a licensed customs broker.

Valuation

General Import Tax (IGI)

The main import duty paid when bringing goods into Mexico, determined by the TIGIE tariff classification code.

Valuation

Customs Processing Fee (DTA)

A fee charged for import and export customs operations in Mexico, calculated at 8 per thousand of customs value for definitive imports.

Back to glossary

Master customs terminology

Streamline your classification process with AI.

Try now→