Chapter 22
Chapter 22 covers water, non-alcoholic beverages, beer, wine, spirits, liqueurs, and vinegar. Mexico imports large volumes of whisky, wine, vodka, beer, and energy drinks. Alcoholic beverages are subject to IEPS (Special Tax on Production and Services) in addition to tariffs and VAT. All beverages require specific labeling.
0–20%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Alcoholic beverages pay IEPS of 26.5% to 53% depending on alcohol content. Wine pays 26.5% IEPS, spirits pay 53% IEPS. A SAT tax stamp (marbete) is required on each bottle. Labeling must comply with NOM-142-SSA1 and NOM-199-SCFI. Sugar-sweetened beverages pay additional IEPS of $1.4924/liter.