Everything about taxes paid when importing into Mexico: tariffs, VAT, customs fees, excise taxes, and countervailing duties, with calculation formulas and practical examples.
Importing goods into Mexico involves paying multiple contributions that, combined, can represent between 20% and 70% of the goods' value, depending on the product. Understanding the tax structure of foreign trade is fundamental for correctly calculating import costs, optimizing the tax burden within the legal framework, and avoiding tax contingencies.
The main contributions to foreign trade in Mexico are: the General Import Tax (IGI), the Customs Processing Fee (DTA), Value Added Tax (VAT), the Special Tax on Production and Services (IEPS) for certain products, and countervailing duties when applicable. Each has its own tax base, rate, calculation method, and legal basis.
Foreign trade taxes are calculated in cascade: first the import duty on customs value, then the customs processing fee on customs value, then countervailing duties if applicable, and finally VAT and excise tax on the sum of all the above plus customs value. This cascade effect amplifies the total tax burden.
The IGI is the tariff charged on goods imported into Mexico. It is regulated by the General Import and Export Tax Law (LIGIE) and its rate is determined by the product's tariff classification in the TIGIE. Rates range from 0% (for products considered essential or where there is no domestic production) to 35% (the maximum bound rate at the WTO for most products).
The tariff rate is not negotiated or chosen: it is determined by the product's tariff classification. An incorrect classification can result in paying a higher or lower rate than what is correct. Both cases have consequences: overpaying is an economic loss; underpaying is a sanctionable infraction.
The DTA is a fee paid for customs operations intended to finance customs infrastructure and operations. It is regulated by Article 49 of the Federal Fees Law.
Import VAT is, in most cases, the highest contribution paid when importing. Its rate is 16% and is calculated on a base that includes customs value plus all other foreign trade contributions. This pyramidal effect makes VAT significantly higher than 16% of the invoice value.
For an import with a 15% tariff, total taxes (import duty + DTA + VAT) can represent 35-40% of customs value. This amount is paid at clearance, before the goods can be sold. Companies must consider this impact in their financial planning.
IEPS is a tax that applies only to certain products considered non-essential or generating negative externalities. On import, it is paid in addition to import duty, customs processing fee, and VAT. Rates can be very high, especially for alcoholic beverages and tobacco.
IEPS is also calculated on a base that includes customs value and other contributions, further amplifying the tax burden. For companies importing IEPS-subject products, this tax can be the most significant contribution, surpassing even import duty and VAT.
Countervailing duties are not technically a tax but a trade defense measure. However, they are collected as if they were an additional tariff and settled on the pedimento alongside other contributions. Their purpose is to neutralize the effect of dumping (sales below normal value) or government subsidies from the exporting country.
Multiple legal strategies exist to optimize the tax burden on imports. These are not tax evasion: they are mechanisms provided by law to promote trade and investment.
PROSEC can be especially valuable for manufacturing companies. For example, electronic components that normally pay 15% tariff can enter at 0% under PROSEC if used in manufacturing electronic sector products. Authorization is granted by the Ministry of Economy and does not require the company to export.
Below is a detailed example of calculating all contributions for importing a common product.
Scenario: Definitive import of athletic footwear from Vietnam. Tariff classification: 6404.11.02. Tariff rate: 35%. CIF invoice value: USD 50,000. Exchange rate: $17.50 MXN/USD. No countervailing duties or IEPS apply.
In this example, contributions represent 57.5% of goods value. If the same footwear came from the United States with a USMCA origin certificate, the tariff would be 0%, reducing contributions to only DTA + VAT = approx. $147,000 MXN (16.8% of value). The difference is over $356,000 MXN per shipment.
Camtom Team
Editorial Team
Share this guide
Discover why more than 100 agencies already operate with us.
