Mexico HS Code Guide (2026)

How Import Duties Work in Mexico

Importing goods into Mexico involves several taxes and duties administered by the Servicio de Administración Tributaria (SAT), Mexico's tax and customs authority. Understanding these components is crucial for calculating the total landed cost of your products.

• General Import Duty (IGI - Impuesto General de Importación): This is an ad valorem tax, meaning it's a percentage of the customs value of the imported goods. The rate varies significantly depending on the product's HS Code and its country of origin, especially considering Mexico's extensive network of Free Trade Agreements (FTAs).
• Value Added Tax (IVA - Impuesto al Valor Agregado): Mexico's standard VAT rate is 16%. This tax is applied to the sum of the customs value, the General Import Duty (IGI), and any other applicable taxes or fees.
• Special Tax on Production and Services (IEPS - Impuesto Especial sobre Producción y Servicios): This excise tax applies to specific goods such as alcoholic beverages, tobacco products, high-calorie foods, sugary drinks, and certain fuels. The rates vary widely and are added before IVA is calculated.
• Customs Processing Fee (DTA - Derecho de Trámite Aduanero): This is a fee charged for the use of customs facilities and services. It is typically a percentage of the customs value or a fixed amount, depending on the type of import operation.

Formula for Calculating Total Landed Cost in Mexico:

The calculation of total landed cost can be complex, but a simplified formula is as follows:

Customs Value = Product Value + Freight Cost + Insurance Cost

IGI = Customs Value × IGI Rate

IEPS (if applicable) = Customs Value × IEPS Rate

DTA = Customs Value × DTA Rate (or fixed amount)

IVA Base = Customs Value + IGI + IEPS (if applicable) + DTA

IVA = IVA Base × 16%

Total Landed Cost = Product Value + Freight Cost + Insurance Cost + IGI + IEPS (if applicable) + DTA + IVA

It's important to note that preferential duty rates may apply under FTAs like USMCA, Pacific Alliance, or the EU-Mexico Agreement, potentially reducing or eliminating the IGI for eligible goods.

HS Code Structure

The Harmonized System (HS) Code is a standardized international system for classifying traded products. Globally, the World Customs Organization (WCO) maintains the first six digits of the HS Code, which are consistent across most countries.

In Mexico, the national tariff schedule is known as the TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación). While Mexico adheres to the global 6-digit HS standard, it extends these codes to 8 digits for more granular classification at the national level. The additional two digits (sub-headings) allow Mexico to specify duties, taxes, and regulatory requirements more precisely for particular products.

Real Example Mapping:

• Global HS Code (6-digit): 8471.30 - Automatic data processing machines, portable, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display.
• Mexican TIGIE Code (8-digit equivalent): 8471.30.01 - This specific code in Mexico typically refers to "Laptops" or "Notebooks," allowing for precise application of duties and regulations.

Using the correct 8-digit TIGIE code is essential for accurate customs declarations, duty calculations, and compliance with Mexican import regulations.

Top Imported Products

Mexico's economy relies heavily on imports, particularly for its robust manufacturing and automotive sectors. The country's top imported products reflect its industrial needs and consumer demands.

• Electronics (e.g., Laptops, Mobile Phones, Integrated Circuits) - trade data
• Vehicles and Auto Parts - trade data
• Machinery (e.g., Industrial Machinery, Electrical Machinery) - trade data
• Petroleum Products (e.g., Gasoline, Diesel) - trade data
• Plastics and Articles of Plastic - trade data
• Pharmaceutical Products - trade data
• Optical, Photographic, Medical Instruments - trade data
• Iron and Steel - trade data
• Organic Chemicals - trade data
• Textiles and Apparel - trade data

Most Used HS Codes in Mexico

These HS Codes represent some of the most frequently traded goods in Mexico, reflecting the country's key import and export sectors.

• 8471 - Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
• 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
• 8517 - Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
• 2710 - Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
• 8473 - Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72.
• 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
• 9018 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.
• 8542 - Electronic integrated circuits.
• 8421 - Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
• 3004 - Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

Duty Rate Comparison

Comparing duty rates across major economies highlights the impact of trade agreements and national economic policies. The rates below are indicative and can vary based on specific product characteristics, origin, and applicable trade agreements.

Note: "MFN" refers to Most Favored Nation rates, which are applied to countries without specific trade agreements. Preferential rates under FTAs can significantly reduce or eliminate these duties.

Mexico Trade Overview

Mexico is a major global trading power, with its economy deeply integrated into North American and global supply chains. Its strategic location and extensive network of free trade agreements make it a critical player in international commerce.

• Total Trade Volume: Mexico's total trade (imports + exports) typically exceeds $1 trillion USD annually, making it one of the world's top trading nations.
• Top 5 Trading Partners:
  1. United States (accounts for over 80% of Mexico's trade)
  2. China
  3. Japan
  4. Germany
  5. Canada
• Key Trade Sectors:
  • Automotive: A global hub for vehicle manufacturing and auto parts.
  • Electronics: Significant production and trade in consumer electronics and components.
  • Machinery: Both import and export of industrial and electrical machinery.
  • Petroleum: A major producer and exporter of crude oil, also imports refined petroleum products.
  • Agriculture: Exports fresh produce, beverages, and other agricultural goods.
• Major Free Trade Agreements (FTAs):
  • USMCA (United States-Mexico-Canada Agreement): The cornerstone of North American trade.
  • Pacific Alliance: With Chile, Colombia, and Peru.
  • EU-Mexico Free Trade Agreement: Facilitating trade with the European Union.
  • CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership): With various Asia-Pacific nations.

For more detailed trade statistics and analysis, visit our Mexico Trade Data page.

Import Requirements

Importing into Mexico requires adherence to specific regulations and documentation to ensure compliance with national laws and customs procedures.

Required Licenses and Registrations:

• RFC (Registro Federal de Contribuyentes): All importers must have a valid Mexican tax ID.
• Padrón de Importadores: Most commercial importers must be registered in the General Importers Registry (Padrón de Importadores) with SAT. Special sector-specific registries (Padrón de Importadores de Sectores Específicos) may be required for sensitive goods like textiles, footwear, or chemicals.
• NOMs (Normas Oficiales Mexicanas): Many products must comply with mandatory Mexican Official Standards (NOMs) related to safety, quality, labeling, and environmental protection. Compliance often requires product testing and certification.

Key Documentation:

• Commercial Invoice: Must be in Spanish or English, detailing goods, value, terms of sale, and parties involved.
• Bill of Lading (B/L) or Air Waybill (AWB): Transport document.
• Packing List: Itemizing contents of each package.
• Certificate of Origin: Essential for claiming preferential duty rates under FTAs.
• HS Code (TIGIE): The correct 8-digit Mexican HS Code for each product.
• Pedimento de Importación: The official import declaration form, prepared by a licensed Mexican customs broker.
• Proof of Payment: For duties, taxes, and fees.
• Other Permits/Licenses: Depending on the product (e.g., health permits for food/pharmaceuticals, phytosanitary certificates for plants).

Customs Process Overview:

1. Arrival of Goods: Goods arrive at a Mexican port, airport, or border crossing.
2. Customs Broker Engagement: A licensed Mexican customs broker is mandatory for commercial imports. The broker prepares the Pedimento.
3. Duty and Tax Payment: Importer or broker pays all applicable duties (IGI), VAT (IVA), IEPS, and DTA.
4. Customs Clearance: Customs authorities review documentation and may conduct physical inspections.
5. Release of Goods: Once cleared, goods are released for domestic distribution.

How to Find the Correct HS Code

Accurate HS Code classification is paramount for smooth customs clearance, correct duty calculation, and avoiding penalties. Mexico's 8-digit TIGIE system requires careful attention to detail.

Classification Tips Specific to Mexico:

• Detailed Product Description: Go beyond a generic name. Consider the product's material composition, function, components, and intended use. For example, "electronic device" is too broad; "portable automatic data processing machine with integrated keyboard and display" is more precise.
• General Interpretive Rules (GIRs): Familiarize yourself with the WCO's General Interpretive Rules for the Harmonized System. These rules provide a logical framework for classification when a product doesn't fit neatly into one heading.
• Consult the TIGIE: Always refer to the official Mexican TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación) for the 8-digit national codes. The SAT website or specialized databases can provide access to this.
• Seek Expert Advice: Given the complexity, especially with the 8-digit extension and specific NOMs, engaging a Mexican customs broker or a classification specialist is highly recommended.

Common Mistakes:

• Using Only 6 Digits: While the first 6 digits are global, Mexico requires the full 8-digit TIGIE code. Using only 6 digits will lead to incorrect declarations.
• Misinterpreting Product Function: Classifying a product based on a secondary function rather than its primary purpose.
• Ignoring Components: For complex machinery or kits, the classification might depend on the most essential component or the complete article.
• Not Considering NOMs: Failing to check if a product requires compliance with specific Mexican Official Standards (NOMs), which are tied to HS Codes.

To assist you in this process, utilize our HS Code Finder Tool, which can help narrow down potential classifications based on your product description.

Frequently Asked Questions

What is an HS Code?

An HS Code, or Harmonized System Code, is a standardized numerical classification system for traded products. Developed by the World Customs Organization (WCO), it is used by customs authorities worldwide to identify products, assess duties and taxes, and collect trade statistics. The first six digits are globally consistent, with countries often adding more digits for national specificity.

How are import duties calculated in Mexico?

Import duties in Mexico involve several components: the General Import Duty (IGI) based on the product's customs value, a 16% Value Added Tax (IVA) applied to the customs value plus IGI and other fees, a Customs Processing Fee (DTA), and potentially a Special Tax on Production and Services (IEPS) for certain goods. The total landed cost is the sum of the product value, freight, insurance, and all these duties and taxes.

Is the HS Code the same worldwide?

The first six digits of the HS Code are generally consistent worldwide, providing a common language for international trade. However, individual countries, like Mexico, extend these codes to 8 or even 10 digits for more detailed national classification, allowing for specific duty rates, regulations, and statistical tracking. Therefore, while the core is global, the full code varies by country.

Who administers customs in Mexico?

Customs operations and the collection of import duties and taxes in Mexico are administered by the Servicio de Administración Tributaria (SAT), which is the country's tax and customs authority. SAT is responsible for ensuring compliance with customs laws, facilitating legitimate trade, and combating illicit activities.

What is TIGIE?

TIGIE stands for "Tarifa de la Ley de los Impuestos Generales de Importación y de Exportación," which translates to the Tariff of the Law of General Import and Export Taxes. It is Mexico's official national tariff schedule, detailing the 8-digit HS Codes (known as TIGIE codes) for all goods, along with their corresponding import and export duties, and other regulatory requirements.