Mexico Import Duty & IVA Calculator

How import duty and IVA work in Mexico

Two main charges apply when goods enter Mexico: the import duty (IGI — Impuesto General de Importación) and IVA (value-added tax, 16%). A customs-processing fee (DTA) usually rides along.

Customs value (the duty base)

Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to Mexico. If you bought on FOB or EXW terms, add the international freight and insurance to reach the customs value; on CIF terms they're already in.

Import duty (IGI)

The IGI rate comes from the TIGIE (Mexico's tariff schedule) and varies widely by fracción arancelaria — many goods are 0%–15%, while some, notably apparel and footwear, are high (and were raised further on non-treaty origins in recent years). Crucially, goods that qualify under USMCA (or another Mexican trade agreement) can be duty-free with valid proof of origin.

IVA — charged on duty too

IVA is 16%, charged on the customs value + duty (and, strictly, the DTA fee and other contributions). Because duty is in the base, you effectively pay IVA on the duty as well. A reduced 8% IVA applies in some northern border zones under specific programs, but 16% is the general rate.

The DTA customs-processing fee

The DTA (Derecho de Trámite Aduanero) is a customs-processing fee of roughly 0.8% of the customs value. It's waived for USMCA-originating goods, and has minimums and special cases — so treat the 0.8% as a typical figure to verify. (This calculator shows the DTA as a separate line; strictly, IVA is also charged on it, a difference of about 0.13% of the goods value.)

Low-value courier rules (USD-denominated)

Mexico's low-value de minimis is set in US dollars and depends on origin and courier vs. formal entry:

• USMCA origin (US/Canada), by courier: tax- and duty-free at or under US$50, a simplified 17% flat rate from US$50–117, and a 19% flat rate over US$117.
• Non-treaty courier shipments (e.g. from China): a 33.5% flat global rate since 15 August 2025, with effectively no de minimis — Mexico raised this sharply to curb low-value e-commerce from countries it has no trade agreement with.

Because these thresholds are in dollars, the calculator applies the standard IGI + IVA used for commercial imports; for small e-commerce parcels, check which flat-rate regime applies.

Other charges

Beyond the DTA, a customs broker (agente aduanal) is typically required for formal imports — a private fee entered here as an estimate.

Incoterms: what your supplier price already includes

The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.

EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Mexico.

FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.

CFR / CPT. International carriage is in the price; you still add insurance.

CIF / CIP. Freight and insurance to Mexico are both included — that figure is essentially your customs value.

DAP / DDP. Under DDP the seller has paid the Mexican duty and IVA. Under DAP they deliver but you still owe them.

The Mexico-specific point

Mexico's customs value is CIF, so freight and insurance are already in the duty base, and IVA then builds on customs value + duty. The biggest lever is origin: USMCA-qualifying goods can be duty-free and DTA-exempt, while non-treaty goods pay the full IGI plus the DTA. Pick the Incoterm that matches your invoice, and set the duty to 0% if you hold valid USMCA origin.

Worked example: MXN 100,000 shipment of general goods

Take a consignment of MXN 100,000 of general goods, bought FOB, with MXN 12,000 of freight and MXN 1,000 of insurance. Assume a 10% IGI duty (no treaty origin), the standard 16% IVA, and a 0.8% DTA.

Line item	Basis	Amount (MXN)
Goods (FOB)	supplier price	100,000
International freight		12,000
Insurance		1,000
Customs value (CIF)	goods + freight + insurance	113,000
Duty (IGI) @ 10%	10% of customs value	11,300
IVA base	customs value + duty	124,300
IVA @ 16%	16% of the base	19,888
DTA processing fee @ 0.8%	0.8% of customs value	904

Reading it down: the customs value is MXN 113,000 because freight and insurance are in. IGI of MXN 11,300 sits on that. IVA is charged on MXN 124,300 — the customs value plus the duty — giving MXN 19,888. The DTA adds MXN 904.

Add it all up:

100,000 + 12,000 + 1,000 + 11,300 + 19,888 + 904 = MXN 145,092.

The duty, IVA and DTA together come to about MXN 32,092 on MXN 100,000 of goods — roughly 32% on top of the goods value. Had the goods qualified under USMCA, the IGI would drop to 0% and the DTA would be waived, leaving mostly the 16% IVA — a big difference that turns on your origin paperwork.