Valuation
Import VAT
16% VAT on customs value plus all paid duties. Creditable against VAT charged on importer's domestic sales.
16% VAT on customs value plus all paid duties. Creditable against VAT charged on importer's domestic sales.
16% VAT on customs value plus all paid duties. Creditable against VAT charged on importer's domestic sales.
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.
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.
ValuationTax Base
What is Tax Base, its role in foreign trade, and how it applies to customs operations in Mexico.
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.