Includes information on average tariff rates and types that U.S. firms should be aware of when exporting to the market.
Last Published: 9/18/2017

There are no tariffs for products made in the United States that meet NAFTA rules of origin requirements. However, there are a number of exceptions and caveats noted below that may affect overall pricing of U.S. exports. See: NAFTA Certificated of Origin and Tariff Tool website for a thorough explanation of NAFTA certificates of origin as well as the “What’s My Tariff” tool. Few U.S. exports are subject to antidumping duties that limit access to the Mexican market. A list of these products may be found at: Antidumping duties online list.

Mexico has also implemented Sectoral Promotion Programs (PROSEC), which reduce Most Favored Nation (MFN) tariffs to zero or five percent on a wide range of important inputs needed by Mexico’s export manufacturing sector. This program includes 20 different industry sectors and affects 16,000 HTS items. Mexican companies must be registered under this program to participate.  In January 2017, the list of PROSEC programs was updated.  The complete list of HS Codes and sectors that must comply with Sectorial Promotion Programs can be found at: Sectorial Promotion Programs website

All NAFTA-compliant products “definitively” imported into Mexico are no longer assessed the customs processing fee (CPF). Products temporarily imported for processing and re-export may be subject to the CPF since the imports are not considered “definitive.” The import duty, if applicable, is calculated on the U.S. plant value (F.O.B. price) of the product, plus the inland U.S. freight charges to the border and any other costs listed separately on the invoice and paid by the importer. These can include charges such as export packaging, inland freight cost, and insurance.

In addition, Mexico has a value-added tax (IVA) on most sales transactions, including sales of foreign products. The IVA rate is 16 percent for the entire Mexican territory. Basic products, such as food and drugs, and some services, are exempt from the IVA. A special tax on production and services (IEPS) is assessed on the importation of alcoholic beverages, cigarettes and cigars. In 2013, IEPS was expanded to include a tax on soda, high calorie food, and junk food. This tax may vary from 25 to 160 percent depending on the product.


 

Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.



Mexico Tariff Rate Quotas Import Duties