The question we get more than any other. The honest answer is “it depends” — but the breakdown doesn’t depend on anything: it’s always the same seven blocks. Know them and you can budget your operation to within 10%, not 60%.
The 7 cost blocks
| Block | What it covers | Order of magnitude |
|---|---|---|
| 1. The goods | What you pay your supplier | Your commercial invoice |
| 2. International freight | Ocean, air or truck to Mexico | Moves with the lane and the season |
| 3. Origin charges | Export clearance, THC, documentation | On the supplier if you buy FOB |
| 4. Destination charges | THC, handling, BL release, storage | Fixed per container, not per value |
| 5. Duties and taxes | Import duty (IGI), customs processing fee (DTA), VAT, excise tax (IEPS) if it applies | The biggest block on dutiable goods |
| 6. Customs brokerage | Broker fees, pre-validation, validations | Usually a % of value with a minimum |
| 7. Trucking in Mexico | From the port or border to your warehouse | By distance and equipment type |
A worked example: a 20-foot container from Asia
Round numbers on purpose, so the mechanics are easy to follow. Goods worth $20,000 USD at an example exchange rate of 18.50 ($370,000 MXN), freight and insurance at $2,000 USD ($37,000 MXN), a tariff code carrying 15% import duty (IGI), no excise tax. Customs value is goods + dutiable additions = $407,000 MXN. For your real case, use the day’s exchange rate and your actual tariff code in the calculator, which already carries the current official rate from the Federal Register (DOF):
| Line | Math | Amount (MXN) |
|---|---|---|
| Customs value | 370,000 + 37,000 | $407,000 |
| Import duty (IGI) 15% | 407,000 × 0.15 | $61,050 |
| Customs processing fee (DTA), 0.8% | 407,000 × 0.008 | $3,256 |
| VAT 16% | (407,000 + 61,050 + 3,256) × 0.16 | $75,409 |
| Destination charges | THC, handling, BL release | ~$12,000 |
| Customs brokerage | Broker fees + pre-validation | ~$6,000 |
| Trucking to warehouse | Port → Mexico City | ~$18,000 |
| Total landed at your warehouse | ~$582,715 |
Your invoice said $370,000. Your real cost is 57% higher. That’s the number your selling price has to be built on — not the invoice.
VAT isn’t a cost (if you can credit it)
In the example, $75,409 is VAT. If you’re a registered company with taxable activity, that VAT is creditable: you recover it against the VAT you collect on sales. It does hit your cash flow — you pay it today and get it back later — but it isn’t a real cost of your product. Strip it out and the example drops to ~$507,000.
The costs nobody budgets (and everybody pays)
- Storage and demurrage: if your file isn’t ready when the cargo lands, the clock starts running. It’s the most common overrun — and the most avoidable.
- Customs inspection: draw a red light and there’s unloading, inspection and reloading to pay for. Budget a cushion.
- NOM certification and labeling: if your product requires it and doesn’t arrive labeled from origin, it gets labeled in a bonded warehouse — at a cost.
- Entry corrections: fixing a customs entry (pedimento) after it’s been paid costs paperwork and time.
How to lower the number, legally
- Certificate of origin: if your goods qualify under a trade agreement, the import duty can drop to 0%. In the example, that’s $61,050 — plus the VAT charged on top of it.
- Classify correctly: the wrong tariff code can cost you 20 points of duty — in either direction.
- Consolidate shipments: destination charges are nearly fixed per container; filling it lowers your cost per unit.
- Buy FOB instead of CIF: you control the freight and see the real charges.
Calculate the exact duties and taxes for your tariff code — current rates, applicable trade agreements and the IGI/DTA/VAT breakdown — then ask us to quote the freight and clearance to complete the picture.