Valuation
Import 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.
Value Added Tax charged upon importing goods into Mexico, currently 16% on the taxable base that includes customs value plus all other import duties.
Import VAT (IVA de importación) is the Value Added Tax triggered when goods enter Mexican territory under a definitive import regime. The current general rate is 16%, applied to a taxable base that includes the customs value plus all other contributions paid as part of the import. It is governed by Articles 24 through 28 of Mexico's VAT Law (Ley del IVA).
Unlike the IGI and DTA, import VAT is creditable against the VAT the importer charges on domestic sales. For companies selling in Mexico, import VAT is not a final cost but a recoverable tax offset in the monthly VAT return. The paid pedimento serves as the tax receipt for the credit.
Unlike Mexico and most countries worldwide, the United States does not charge VAT or any federal consumption tax on imports. Only customs duties and the MPF apply at the border. States may charge sales tax at the point of consumer sale, but not at importation. This makes the cash-flow cost of bringing goods into the U.S. significantly lower than Mexico, where the importer must finance the 16% VAT from the moment of customs clearance.
For IMMEX companies with temporary imports, VAT is not paid at importation. However, since the 2014 reform, IMMEX companies must obtain a special SAT certification to continue enjoying the VAT-free temporary import benefit. Without this certification, even temporary imports trigger the 16% VAT obligation.
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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.
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.
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.