How to Calculate Import Taxes in Mexico (IGI, DTA and VAT)
Importing into Mexico costs more than the tariff alone. Four charges stack on top of each other and have to be calculated in a specific order. Here is the method step by step, with a full example.
The taxes you pay when importing
- Customs value: the base for everything. In general terms it is what you pay for the goods plus freight and insurance up to the border, converted to pesos.
- IGI (General Import Duty): the tariff. It is a percentage that depends on the tariff code of your product and its country of origin.
- DTA (Customs Processing Fee): for definitive imports it is 8 per thousand, that is 0.8% of the customs value. The figure can be updated, so confirm it every year.
- IEPS (excise tax): applies only to certain products, such as alcoholic beverages, tobacco or fuels, among others.
- VAT: 16%. It is calculated on the sum of customs value, IGI, DTA and IEPS, not only on the price of the goods.
Step by step
- Find your tariff code. It is the 8-digit code (plus 2 digits, the NICO) that identifies your product. Use the search box on the home page.
- Calculate the customs value in pesos. Add price, freight and insurance, and multiply by the exchange rate that applies under customs rules.
- Calculate the IGI: customs value × the tariff rate.
- Calculate the DTA: customs value × 0.8%.
- If it applies, calculate the IEPS: (customs value + IGI) × the IEPS rate.
- Calculate the VAT: (customs value + IGI + DTA + IEPS) × 16%.
- Add everything up. The result is the total taxes; added to the value of the goods, it gives you the landed cost in Mexico.
Example: goods worth 1,000 US dollars with a 35% IGI
Take knitted cotton t-shirts (6109.10.03-01) from a country without a trade agreement with Mexico, priced at 1,000 USD, with no freight or insurance and an exchange rate of 18.50 pesos per dollar.
| Item | Calculation | Amount (MXN) |
|---|---|---|
| Customs value | 1,000 × 18.50 | $18,500.00 |
| IGI (35%) | 18,500 × 35% | $6,475.00 |
| DTA (0.8%) | 18,500 × 0.8% | $148.00 |
| VAT (16%) | (18,500 + 6,475 + 148) × 16% | $4,019.68 |
| Total taxes | $10,642.68 | |
| Landed cost in Mexico | 18,500 + 10,642.68 | $29,142.68 |
In this example the taxes equal 57.53% of the customs value. That is the effective rate, and it is usually much higher than the tariff alone because VAT is calculated on top of the other taxes.
You can repeat this calculation with your own numbers in the calculator on every tariff page, for example the one for 6109.10.03-01.
What this calculation does not include
Taxes are only part of the real cost of importing. It does not include customs broker fees, prevalidation, storage, domestic freight within Mexico, or countervailing duties and other charges that may apply to your goods. Always ask a customs broker for a complete quote.
Common mistakes
- Calculating VAT only on the price of the goods. It must include the IGI and the DTA.
- Using the wrong rate for the origin. A product from a country with a trade agreement may pay less than one from a country without one.
- Forgetting freight and insurance when calculating the customs value.
- Assuming last year's rate still applies. Tariffs changed in 2026; read Mexico's 2026 tariff changes explained.
Frequently asked questions
Is import VAT calculated on the price of the goods?
No. It is calculated on the customs value plus the IGI, the DTA and, if it applies, the IEPS. That is why the real VAT is usually more than 16% of the price.
What is the DTA and how much is it?
It is the Customs Processing Fee (Derecho de Trámite Aduanero). For definitive imports it equals 8 per thousand (0.8%) of the customs value. Confirm the current figure every year.