# How are Mexican import taxes calculated? (IGI, DTA and VAT)

> The full breakdown of the taxes on a Mexican import, with a complete worked example and a free calculator.

Source: https://www.freightspot.com/en/resources/help/como-calcular-impuestos-importacion · Updated: 2026-07-26 · Category: Duties & taxes · Publisher: FreightSpot

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](https://www.freightspot.com/en/tariff-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](https://www.freightspot.com/en/resources/help/aranceles-mexico-paises-sin-tlc-2026).

## Run yours in 2 minutes

[Our duty calculator](https://www.freightspot.com/en/tariff-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](https://www.freightspot.com/en/resources/glossary) translates it.

---

Need to move cargo or sort out a filing? [Contact FreightSpot](https://www.freightspot.com/en/contact) · Tel. +52 55 5351-8362 · hello@freightspot.com