What Is the IGI? Mexico's General Import Tax Explained

The Impuesto General de Importación (IGI) is the customs duty that Mexico's government charges on goods entering the country. It is established in the LIGIE (Law of General Import and Export Taxes) and rates range from 0% to 254% depending on the product, classified under the TIGIE (LIGIE Tariff Schedule). It is one of the main landed costs and is calculated on the customs value of the merchandise. Every importer must pay it before customs clearance, unless an exemption or preferential rate under a free trade agreement applies.

How Is the IGI Calculated?

Calculating the IGI requires three elements: the product's tariff code (8-digit TIGIE fraction), the customs value (transaction value plus international freight and insurance, CIF basis), and the applicable tariff rate. The formula is: IGI = Customs value x Tariff rate. For example, if you import industrial machinery classified under fraction 8479.89 with a customs value of $50,000 USD and a 5% rate, the IGI is $2,500 USD.

Types of IGI Rates

• Ad valorem — A percentage of customs value. The most common type. Example: 15% on CIF value.
• Specific — A fixed amount per unit of measure. Example: $0.36 USD per kilogram of sugar.
• Mixed — A combination of ad valorem and specific. Example: 10% + $0.50 USD per liter. Common for sensitive agricultural products.

How IGI Relates to the TIGIE

The TIGIE is Mexico's official tariff schedule listing all tariff fractions with their IGI rates. It is based on the World Customs Organization's Harmonized System. The TIGIE classifies products across 22 sections, 98 chapters, and over 12,500 8-digit tariff fractions. Each fraction has an assigned IGI rate, applicable non-tariff regulations, and commercial unit of measure.

Exemptions and Reductions

• Free trade agreements — Mexico has 14 FTAs with 50 countries. With a valid certificate of origin, many products pay 0% IGI. Key agreements: USMCA (U.S. and Canada), EU-Mexico FTA, Pacific Alliance (Chile, Colombia, Peru).
• IMMEX programs — Maquiladora companies under IMMEX can temporarily import inputs and machinery without paying IGI, provided goods are exported or returned.
• PROSEC — Sectoral Promotion Programs allow importing inputs at preferential 0%-5% rates for specific industries.
• Rule Eight (Regla Octava) — Allows importing machinery and equipment not produced in Mexico at reduced or zero tariff, with prior authorization from the Ministry of Economy.
• Border zone — Certain goods destined for border regions enjoy reduced rates.

Other Taxes Beyond the IGI

The IGI is just one of the taxes paid when importing. The full chain includes: DTA (Customs Processing Fee) at 0.8% of customs value, pedimento pre-validation (~$17 USD), IVA (VAT) at 16% calculated on customs value + IGI + DTA, and for certain products, IEPS (Special Tax on Production and Services) applicable to alcoholic beverages, tobacco, fuels, and high-calorie foods. Countervailing duties may also apply if the product is subject to anti-dumping measures.

How Camtom Classifies Your Products Automatically

Determining the correct tariff code and applicable IGI rate is one of the most critical steps in any import operation. Camtom uses artificial intelligence to automatically classify your products under the TIGIE with 95% accuracy, estimate the IGI, and show you whether preferential rates are available through free trade agreements or programs like PROSEC.

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