Chapter 98
Chapter 98 of Mexico's TIGIE contains special provisions exclusive to Mexico that do not exist in the international Harmonized System. It includes tariff headings for imports under special programs like IMMEX (maquiladoras), Prosec, eighth rule, fair imports, samples without commercial value, and returns of Mexican merchandise.
0%
Actual rates depend on the specific tariff heading, country of origin, and applicable trade agreements (USMCA, EU-Mexico FTA, CPTPP, etc.).
Chapter 98 headings generally have 0% duty. They are administrative provisions to facilitate trade. The IMMEX program allows duty-free temporary import for export manufacturing. The eighth rule allows duty-free machinery imports if not produced in Mexico. No-value samples have a duty exemption.