When you import into Mexico, the tax cost isn’t one tax but a cascade calculated in order. Understand it and you can price your products right — and catch errors on your customs entries (pedimentos).
The cascade, in order
- Customs value — the base: the value of the goods + additions (international freight, insurance and other costs on your account).
- Import duty (IGI) — the “tariff.” It depends on the tariff code and the origin: with a treaty and a certificate of origin it can be 0%; without one, the general rate.
- Customs processing fee (DTA) — generally 0.8% of customs value; a flat fee under certain treaties.
- IEPS excise tax — only on specific products (alcohol, tobacco, fuels…).
- VAT (16%) — on the SUM of everything above. Yes: you pay VAT on the other taxes.
A worked example
Round numbers so the mechanics stand out. Goods worth $10,000 USD at an example exchange rate of 18.50 ($185,000 MXN of customs value), a tariff code at 15% IGI, no excise. The exchange rate that applies to your entry is the one in the Federal Register (DOF) on the day of clearance — the calculator picks it up automatically:
| Item | Calculation | Amount |
|---|---|---|
| IGI 15% | 185,000 × 0.15 | $27,750 |
| DTA 0.8% | 185,000 × 0.008 | $1,480 |
| VAT 16% | (185,000 + 27,750 + 1,480) × 0.16 | $34,277 |
| Total taxes | $63,507 MXN |
With a USMCA certificate of origin (0% IGI), the total would drop to ~$31,317 — half. The certificate of origin isn’t paperwork: it’s money.
Watch the 2026 rates
Since January 1, 2026, 1,463 tariff codes carry a higher IGI for goods originating in countries without a treaty with Mexico. If your product comes from China, India, South Korea, Brazil or Russia, verify the rate before you calculate: here’s the decree breakdown.
Run yours in 2 minutes
Our duty calculator builds this breakdown with the current rates for your actual tariff code: search for your product, enter origin and value, and get IGI, VAT and total taxes — plus the treaties you could tap. And if any term still sounds like a foreign language, the glossary translates it.