General Import Tax (IGI)

What Is the IGI?

The Impuesto General de Importación (IGI) — General Import Tax — is the customs duty levied on foreign goods entering Mexican territory. Its legal basis is the Law on General Import and Export Taxes (LIGIE), and the applicable rate is determined by the tariff classification code assigned to each product within the TIGIE schedule.

How the IGI rate is determined

• Tariff classification: identify the 8-digit tariff code (fracción arancelaria) for the goods within the TIGIE schedule
• General (MFN) rate: the TIGIE assigns an ad valorem rate (percentage of customs value) to each code; rates include 0%, 5%, 10%, 15%, 20%, 25%, 35%, and others
• Preferential rate: if goods originate from a country with an active FTA (USMCA, Pacific Alliance, etc.) and a certificate of origin is presented, a reduced or zero rate may apply
• Countervailing duties: in addition to the IGI, anti-dumping or countervailing duties may apply to goods from specific origins

IGI exemptions and reductions

Mexico has one of the world's most extensive FTA networks (14 FTAs with 50 countries), allowing many importers to access preferential or zero IGI rates. USMCA eliminates duties on most originating goods from the U.S. and Canada. Programs like IMMEX defer IGI payment for temporary imports. This is comparable to the U.S. system where Column 1 General rates apply to most countries, while FTA partner goods enter at reduced or zero rates.

It is essential not to confuse the IGI with import VAT or the DTA. The IGI is the tariff duty itself; VAT is calculated afterward on a base that includes the IGI; and the DTA is a separate administrative fee. All three are declared and paid in the same pedimento.