Mexico Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in mexico, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
Import Tariffs
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There are no tariffs for products made in the United States that meet rules of origin requirements under the United States-Mexico-Canada Agreement (USMCA). However, there are several exceptions and caveats noted below that may affect overall pricing of U.S. exports. See our USMCA Day One website for a thorough explanation of USMCA certification of origin. The USMCA includes new rules of origin for autos, auto parts, chemicals, and steel-intensive products, thus affecting their tariff treatment. For a complete review of the USMCA, visit the Office of United States Trade Representative (USTR) website. Few U.S. exports are subject to antidumping duties that limit access to the Mexican market. A list of these products may be found at the U.S. International Trade Administration’s page on Mexico Anti-Dumping and Countervailing Duty Measures.

Sectoral Promotion Program (PROSEC)

Mexico’s Sectoral Promotion Program (PROSEC) allows authorized Mexican producers to import specified inputs at preferential Most Favored Nation rates for use in manufacturing designated products. The program covers 24 industrial sectors and is available to producers in Mexico regardless of whether finished output is destined for export or the domestic market. References: PROSEC Decree and updates (DOF/SNICE); PROSEC overview and procedures (SNICE/VUCEM); Website: Registro de Programas de Promocion Sectorial.

Mexico does not assess the customs processing fee (Derecho de Trámite Aduanero) on USMCA-originating goods for definitive or temporary imports. Import duties, when applicable, are calculated on the customs value (transaction value plus dutiable additions such as international freight and insurance to the Mexican point of entry).

United States companies planning to bring samples, equipment, displays, or any other item into Mexico on a temporary basis are urged to utilize an ATA Carnet. Mexico signed the international carnet system in 2014, and companies have had temporary import goods impounded by Mexican Customs when those goods were not accompanied by an ATA Carnet. See our Temporary Entry topic below for more information on temporary imports. 

Mexico applies a 16 percent Value Added Tax (IVA) to most sales and imports. Many basic foodstuffs and medicines are zero-rated (0 percent) rather than exempt. Certain services are exempt under the VAT Law and an eight percent effective rate applies in designated Northern and Southern Border regions for eligible taxpayers through December 31, 2025.
Mexico levies a Special Tax on Production and Services (IEPS) on imports and domestic sales of specific goods. Ad valorem rates include 26.5 percent to 53 percent for alcoholic beverages (based on alcohol content), 50 percent for denatured alcohol, 160 percent for cigarettes (plus a per-cigarette quota of MXN 0.64 for 2025), 160 percent for other manufactured tobacco, 30.4 percent for handmade cigars, and eight percent for high-calorie non-basic foods (≥275 kcal/100g). Sugar-sweetened beverages and energy drinks are taxed at MXN 1.6451 per liter, and fuels at fixed rates (e.g., MXN 6.45 per liter for regular gasoline, MXN 7.09 per liter for diesel in 2025). U.S. exporters should verify current rates in the annual Diario Oficial de la Federación (DOF) update to ensure compliance and accurate pricing.

Mexico’s Special Economic Zones was a federal program that created designated areas with tax and customs incentives. All ZEE declarations were repealed on November 19, 2019. Mexico does not use the U.S. “free trade zone” model. The closest customs mechanism is the Strategic Bonded Warehouse regime (Recinto Fiscalizado Estratégico), which allows admission, processing, and duty deferral until extraction under the applicable rules. As of August 2025, federal authorities lead zone-related incentives: the Presidency and the Finance Ministry issue decrees and rules, ANAM (Mexican Customs Agency) administers customs regimes, and the Secretariat of Economy issues operating guidelines and, where applicable, site declarations. As of August 2025, three federal programs offer ZEE-style fiscal incentives: the Interoceanic Corridor through “Polos de Desarrollo para el Bienestar” and “Polos Industriales del Bienestar”; Progreso I and Mérida I in Yucatán; and the Chetumal Free Zone. Companies may also use the Strategic Bonded Warehouse regime for import operations to defer duties in line with the Customs Law. Official information on the decree is available at the following link: 
https://www.dof.gob.mx/nota_detalle.php?codigo=5758077&fecha=22/05/2025#gsc.tab=0 
To look up duties and tariffs, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.

2025-2026 Temporary Import Facilities for the FIFA World Cup

Mexico’s Customs Regulations 2025 and an interinstitutional agreement published in the Official Mexican Gazette on August 6, 2025, allow duty-free temporary imports for the 2026 FIFA World Cup, co-hosted with the United States and Canada, until December 31, 2026. Entities authorized by FIFA’s Mexican subsidiary can import goods like equipment, promotional materials, and medical supplies through 20 designated customs points, using format A10, with no Customs Processing Fee. A sworn declaration ensures non-tariff compliance, overseen by the Mexican Tax Agency (Servicio de Administración Tributaria or SAT), the Mexican Customs Agency (Agencia Nacional de Aduanas de México or ANAM), the Secretariat of Economy (Economia), the Secretariat of National Defense (SEDENA), and the Secretariat of Agriculture and Rural Development (Secretaría de Agricultura y Desarrollo Rural or SADER). Importers must request authorization under the Mexican Customs Law at least 20 days prior. Options include duty deferral via the Strategic Bonded Warehouse, destruction of damaged goods, or regular import rules for non-returned goods; they remain liable for compliance, with penalties for false declarations. 
Sources: RGCE 2025 Rule 4.2.21, DOF August 6, 2025

For more information and help with import tariffs in Mexico please contact:

Manuel “Manny” Velazquez
Trade Facilitation and Customs Specialist
U.S. Commercial Service Monterrey
Tel.: +52 (81) 8047-3248
Manuel.Velazquez@trade.gov

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

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As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

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