ValuationDTA
Customs Processing Fee (DTA)
A fee charged for import and export customs operations in Mexico, calculated at 8 per thousand of customs value for definitive imports.
A fee charged for import and export customs operations in Mexico, calculated at 8 per thousand of customs value for definitive imports.
The Derecho de Trámite Aduanero (DTA) — Customs Processing Fee — is a mandatory fee levied on customs operations conducted through a pedimento in Mexico. Governed by Article 49 of the Federal Rights Law (Ley Federal de Derechos), it is one of the unavoidable costs in every import or export transaction and is separate from the actual import duty (IGI).
Exempt from ad valorem DTA: imports by IMMEX companies with AEO (OEA) certification, imports of originating goods under FTAs that provide exemption (such as USMCA for preferential rate), and certain returns of temporarily exported goods. Always verify the current Article 49 of the LFD.
Mexico's DTA (0.8% ad valorem, no cap) and the U.S. MPF (0.3464% ad valorem, capped at $614.35 USD per entry as of 2025) serve a similar function: recovering customs processing costs. However, the DTA has no maximum cap for definitive imports, meaning high-value shipments pay proportionally more in Mexico. The MPF has both a floor ($31.67) and a ceiling, making it more predictable for large importers.
The DTA is declared and paid within the pedimento alongside all other duties and taxes. Payment occurs at the time the automated selection mechanism (mecanismo de selección automatizado) is activated, typically through electronic funds transfer from the customs broker's account.
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Learn more→General Import Tax (IGI)
The main import duty paid when bringing goods into Mexico, determined by the TIGIE tariff classification code.
ValuationImport VAT
Value Added Tax charged upon importing goods into Mexico, currently 16% on the taxable base that includes customs value plus all other import duties.
TradeCustoms Value
The monetary amount on which import duties are calculated, determined according to the WTO Valuation Agreement with transaction value as the primary method.
CustomsCustoms Declaration (Pedimento)
The official document filed with Mexican customs that covers the entry or exit of goods from Mexico, prepared and submitted by a licensed customs broker.