Mexico Import Fees and Duties

Information on how to import or shipping goods to Mexico

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Import Clearance or Permit is the most important document an importer must have in importing goods to Mexico. This clearance or permit is acquired through Customs upon submission of Customs Declaration which is subject to certain applicable fees, duties and taxes. Tariffs imposition on goods is dependent on the country of origin. For example, imported goods from Canada or the United States of America usually enjoy preferential treatment through low or almost zero tariffs due to a pact Mexico entered with the said country called NAFTA. But in general, Mexico’s import duties and taxes depend on the value and the type of goods being imported.

Import Duties

Mexico’s tariff rates follow prescribed rules set by the World Trade Organization. Tariff on items is limited only up to 35% maximum. The percentage is based on the over-all product value which is subject to Customs valuation. The following are the duties on imported products.

A.      Anti-dumping – It is a measure to counter products which are produced at a very lower cost compared to domestic or home products. This is can be very harmful to the home economy. That’s why Mexico imposes anti-dumping measures which levies such imported products at a very high rate to even the products’ local price. One best example is the textiles coming from China.

B.      Excise Duties – A duty that increases the tax rate of imported cigars, cigarettes and alcoholic beverages.

C.      Additional Duties – This includes ad valorem duties (percent value of the imported goods), specific duties (percent quantity of the imported) and compounded duties (ad valorem plus specific duties) for import products. For example, sugar pay specific duties and sugar products pay compounded duties.

Import Taxes

A.      VAT (Value added tax) – A 15% tax on the cumulative value of the customs value plus other fees and duties on imported products. For products staying in the border zone, VAT is 10%. The following are exempted goods from VAT:

1.       Personal luggage

2.       Temporary imports

3.       Household Furnishings of immigrants returning or nationals

4.       Non-industrialized products (vegetables, animals, pharmaceuticals etc)

B.      Customs Fees – Additionally, a processing fee of 0.8% is charged on the importer. However, goods originating from free trade partner country are exempted from processing fee.

The numerous classifications of duties, taxes and fees lead to confusing ideas and may cause misunderstanding. That’s why a customs broker is necessary for any customs transaction.

Duties, fees and taxes are payable at commercial banks near any Mexican port of entry.

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