How to Calculate Import Duties in Mexico: Complete Formula and Examples

Components of Mexico's Import Cost

When importing goods into Mexico, the total government charges include multiple components beyond the basic tariff. Understanding each one is essential for accurate landed cost calculations. The three main charges are the IGI (General Import Tax), the DTA (Customs Processing Fee), and the IVA (Value Added Tax). Additional charges may apply depending on the product, such as IEPS (Special Tax on Production and Services) for alcohol, tobacco, and fuel.

The Calculation Formula

• Step 1 — Customs Value: Transaction value (price paid) + freight + insurance to the Mexican port of entry.
• Step 2 — IGI (General Import Tax): Customs Value x IGI Rate (from the TIGIE, typically 0-25% depending on the tariff fraction).
• Step 3 — DTA (Customs Processing Fee): Customs Value x 0.008 (0.8%), or a fixed fee of approximately $400 MXN for USMCA-originating goods.
• Step 4 — Taxable Base for IVA: Customs Value + IGI + DTA.
• Step 5 — IVA: Taxable Base x 0.16 (16% standard rate).
• Total Import Charges = IGI + DTA + IVA + any applicable IEPS.

Common mistakes include forgetting to add freight and insurance to the transaction value (Mexico uses CIF valuation), applying the wrong IGI rate due to misclassification, and failing to claim USMCA preferential rates when eligible. Use Camtom's duty calculator to get instant, accurate landed cost estimates for any product shipping to Mexico, including all applicable taxes, fees, and trade agreement preferences.