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Import duty & taxes when importing into Mexico

Overview

Import duty and taxes are due when importing goods into Mexico whether by a private individual or a commercial entity.  The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance.  However, the duties of some products can be charged based on a unit of measure.  In addition to duty, imports are also subject to sales tax, customs processing fee (DTA), and in some cases to excise.

Duty Rates

Duty rates in Mexico vary from 0% to 140.4%, with the average duty rate at 13.97%.  Some products can be imported free of duty (e.g. laptops, and other electronic products).  

Preferential duty rates

Mexico has signed free trade agreements with a number of countries.  To be entitled to preferential tariff treatment, a good must meet the "originating" criteria as set out on the Rules of Origin of individual FTAs.  A certificate of origin is required upon importation for preferential duty rates to apply. 

NB: Imports by post or courier do not automatically benefit from preferential tariff treatment as they clear customs through a simplified process.  For preferential tariff treatment to apply a customs broker has to be assigned, and the import has to be cleared throught the regular customs clearance process.

Sales Tax

VAT is levied on imports at a standard rate of 16% calculated on the sum of the CIF value, duty, and DTA.   Some products can be imported free of VAT.

Minimum thresholds

Imports with a FOB value, i.e. product value, of up to US$50 are exempt of duty and VAT, however they are still subject to DTA.

Other taxes and custom fees

  • DTA or Customs Processing Fee is applied to all imports at a rate of 0.08% of the sum of the CIF value and duty.
  • Excise is applicable to alcohol and tobacco products at rates between 25% and 160% on the sum of the CIF value and duty.  

Local Customs office and contacts

More information on import declaration procedures and import restrictions can be found at the Mexican Customs website.

Related topics: NAFTA (North American Free Trade Agreement) , Import duty & taxes when importing into the United States , Import duty & taxes when importing into Canada