Chapter 27
Chapter 27 covers crude oil, natural gas, gasoline, diesel, coal, coke, bitumen, paraffin, petroleum jelly, and petrochemical products. Mexico imports gasoline, diesel, and natural gas from the U.S. in enormous volumes. The sector is regulated by CRE and SENER. Petroleum products are subject to fuel IEPS.
0–5%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Gasoline and diesel must meet NOM-016-CRE quality specifications (octane, sulfur content). A CRE import permit is required. Fuel IEPS is calculated weekly. Natural gas requires a CRE permit and access to transport infrastructure.