Also known as: IEPS import tax, Special production and services tax
A Special Tax on Production and Services levied on the import of regulated products including alcoholic beverages, tobacco, fuels, sugary drinks, and high-calorie foods.
The import IEPS is a special excise tax paid in addition to import duty and VAT when importing certain products considered regulated or having negative externalities. It applies to alcoholic beverages (26.5% to 53% by alcohol content), tobacco ($0.5869 per cigarette), fuels (variable quota), sugar-sweetened beverages ($1.5616 per liter), high-calorie foods (8%), and pesticides (6% to 9%). It is calculated and paid as part of foreign trade duties in the customs declaration.
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.
CustomsForeign Trade Duties and Taxes
Taxes, fees, and charges payable upon the import or export of goods, including import duty (IGI), customs processing fee (DTA), and import VAT.
ValuationCustoms 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.