Chapter 24
Chapter 24 covers raw tobacco, cigarettes, cigars, pipe tobacco, chewing tobacco, snuff, and tobacco substitutes including heated tobacco products and nicotine e-cigarettes. Mexico imports cigarettes and raw tobacco. Tobacco products are heavily regulated and taxed with IEPS.
0–67%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Cigarettes pay 160% IEPS + fixed fee per cigarette ($0.5855). Health warning pictorials are mandatory and must cover 30% of the pack. Tobacco advertising is prohibited. E-cigarettes and vaping products have been banned for import and sale in Mexico since 2022.