How to Export to Mexico in 2026: New Tariffs up to 50%, 16% IVA, Pedimento

Duty and IVA: how the import cost is calculated

Goods are classified under an 8-digit tariff fraction of the Tarifa of the Ley de los Impuestos Generales de Importación y de Exportación (LIGIE), plus a 2-digit NICO. The general import duty (impuesto general de importación, IGI) is charged on the customs value, which under the Ley Aduanera adds freight, insurance and related costs up to the place of import to the transaction value, a CIF basis.

IVA (value added tax) of 16% is charged on the customs value plus the IGI and the other charges paid on import, and the customs broker calculates the amounts in the pedimento. Example with an illustrative 25% IGI: customs value USD 10,000, IGI USD 2,500, IVA 16% of USD 12,500 = USD 2,000, so USD 4,500 before the customs processing fee and broker fees.

The 2026 tariff increases for countries without an agreement

A decree published in the Diario Oficial de la Federación (DOF) on 29 December 2025 raised the general IGI on about 1,400 tariff lines from 1 January 2026, mostly to rates between 5% and 50%, in sectors such as textiles and apparel, footwear, leather goods, steel, plastics, rubber, paper, glass, cars and auto parts, appliances and cosmetics. On most cosmetics lines, for example, the IGI is now 25%, and 36% on lip make-up. A second decree published on 23 April 2026 changed 185 more lines, at rates from 5% to 35%, mainly in chemicals, paper, textiles, steel, aluminium, auto parts and electrical machinery, and adjusted the PROSEC sectoral programmes.

The increases change the general rate. Goods that originate in a country with which Mexico has a trade agreement, and for which the importer claims the preference with valid proof of origin, keep the preferential rate. Goods from countries without an agreement, such as China, Korea, India, Thailand and Indonesia, pay the new general rate whatever their certificate of origin says, so check the current rate of the exact fraction before you quote a delivered price.

Who imports: Padrón de Importadores and the pedimento

The importer must be registered in the SAT's Padrón de Importadores, which requires an active RFC (tax ID), a valid e.firma, tax obligations up to date, a fiscal address, a validated tax mailbox and a customs broker or authorised representative; in practice it is a company or person established in Mexico. For 16 sectors listed in Annex 10 of the 2026 foreign trade rules (RGCE), such as chemicals, footwear, textiles, steel and automotive goods, the importer also needs the Padrón de Importadores de Sectores Específicos.

Under Article 36-A of the Ley Aduanera, the pedimento is transmitted with electronic copies of the commercial invoice, the transport documents (bill of lading or air waybill, packing list), proof of compliance with non-tariff rules such as NOMs and permits, origin documents when a preference is claimed and a guarantee when the declared value is below the estimated price. A foreign seller that wants to sell DDP needs a Mexican importer of record.

NOMs, labels and permits

• Labels in Spanish: products sold to consumers need the commercial information required by the NOM for that product, such as NOM-141-SSA1/SCFI-2012 for cosmetics; customs checks label data of commercial-information NOMs at entry.
• Annex 26 of the 2026 RGCE lists the label data that can be corrected after inspection: the importer may prove compliance within 30 days and pay a fine.
• Health products, food and some chemicals need permits or notices from COFEPRIS or other authorities; check your fraction and NICO with the customs broker before shipping.
• Cosmetics need no product registration, but the importer files an operating notice with COFEPRIS and keeps safety studies (see Triplicate's note on cosmetics in Mexico).

Trade agreements and programmes

The Mexican government's list of agreements includes USMCA (T-MEC) with the United States and Canada, the agreement with the EU, EFTA, the Japan Economic Partnership Agreement, the CPTPP, the Pacific Alliance and agreements with Colombia, Chile, Peru, Uruguay, Central America, Panama and Israel. The EU and Mexico signed a modernised agreement and an interim trade agreement on 22 May 2026; until the interim agreement enters into force, EU goods use the agreement in force since 2000. Through the CPTPP, goods of countries such as Japan, Vietnam, Malaysia, Singapore and Australia can also qualify.

Manufacturers that produce in Mexico for export often import inputs under the IMMEX programme, and PROSEC sectoral programmes give lower duties on listed inputs to registered producers; both are meant for producers in Mexico rather than for sellers of finished consumer goods.