Chapter 49
Chapter 49 covers books, newspapers, magazines, printed matter, stamps, maps, plans, printed photographs, decals, postcards, and calendars. Books and periodicals are VAT-exempt in Mexico. This chapter has special tax treatment to promote culture and education.
0–5%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Books are VAT-exempt (0% rate) to promote reading. Most printed matter pays 0% duty. Newspapers and magazines have 0% duty. Advertising material may have moderate tariffs. Books must have an ISBN to qualify for the exemption.