Landed cost: import VAT, duties and fees

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Mexico Trade Corridor · Corridor guide · D. Mexican importers buying from the US

Before US goods leave a Mexican customs office, the importer pays import duty, a customs processing fee, any excise tax and 16% VAT charged on top of all of them. This guide shows how each item is calculated, what changes for goods that qualify under USMCA and when the cash comes back.

Published October 23, 2026 · Facts as of October 23, 2026 · 9 min read · Sources listed at the end · Rules as of October 23, 2026

Facts as of October 23, 2026. This page states the facts as they stood on that date. Tariffs, rules and figures may have changed since publication. Tariffs and trade policy change often, so we review these pages every month and update them.

16%Import VAT (IVA), charged on customs value plus duty, DTA, IEPS and countervailing duties (Ley del IVA Art. 27) ¹

0.8%General rate of the customs processing fee (DTA), 8 per thousand of customs value (LFD Art. 49) ³

0%Import duty on US goods that qualify under USMCA, with valid proof of origin ⁴

1,463Tariff lines with higher duties from January 1, 2026, for countries without a trade agreement with Mexico ⁵

What is it?

Landed cost is what an importer pays to bring goods into Mexico: the customs value, import duty (IGI), the customs processing fee (DTA), excise tax (IEPS) where it applies and VAT (IVA), plus broker, freight and handling ^1,2,3.

Why does it matter?

IVA is charged on top of duty and fees, so the cash due at the border is larger than the duty alone suggests ¹. For US goods that qualify under USMCA, import duty is zero and IVA becomes the main cost ⁴.

How does it work?

The customs broker builds the customs value, applies each rate and pays the total through the customs declaration, the pedimento ^4,8. As general practice, the importer later recovers the IVA as a tax credit, so the cost to fund is about timing as much as amount.

In this guide

1. What goes into the landed cost of a US import?
2. How is customs value calculated?
3. Which import duty and fees apply to US goods?
4. What does a worked example look like?
5. When is the cash paid, and when does it come back?
6. What should importers watch next?

01What goes into the landed cost of a US import?

Mexican import taxes build on each other in a fixed order. The broker first sets the customs value, then adds the import duty (IGI), the customs processing fee (DTA) and IEPS where it applies. IVA of 16% is then charged on the sum: customs value plus IGI, DTA, IEPS and any countervailing duties ¹. Broker fees, inland freight and storage come on top.

Each step happens at import clearance, through the pedimento filed by the customs broker ⁸. Our guide to customs brokers and the pedimento covers the filing itself. IEPS applies only to certain goods, such as tobacco and sugary drinks ⁹; fuel importers should read our guide to financing fuel imports, where the IEPS changes each week.

1. Customs valuePrice paid plus additions such as freight and insurance (Ley Aduanera Art. 65) ².
2. Import duty (IGI)Tariff rate for the HS line; zero for USMCA-originating goods with proof of origin ⁴.
3. Processing fee (DTA)0.8% of customs value at the general rate (LFD Art. 49) ³.
4. Excise tax (IEPS)Only for taxed goods, such as tobacco and sugary drinks ⁹.
5. IVA at 16%Charged on customs value plus IGI, DTA, IEPS and countervailing duties ¹.

02How is customs value calculated?

Customs value starts with the price paid for the goods. Under Article 65 of the Customs Law (Ley Aduanera), the broker adds costs that the importer bears and the price does not already include ². These additions, called incrementables, are:

• Commissions, except buying commissions ².
• Packaging, and packing labor and materials ².
• Transport, insurance and related handling, up to the point that Article 56 of the Customs Law sets ².
• Goods or services the buyer supplies for production, known as assists ².
• Royalties and license fees that are a condition of the sale ².
• Proceeds of any resale that go back to the seller ².

Each addition must rest on objective data that can be measured ². The Incoterms rule in the contract decides which of these costs the importer bears, so it changes the customs value. The Trade Finance Guide explains Incoterms. The legal articles in this guide were read on secondary portals; check them against the official text before relying on them ^1,2,3.

03Which import duty and fees apply to US goods?

US goods that qualify under USMCA pay no import duty when the importer holds valid proof of origin, and the pedimento carries the TL identifier for the claim ⁴. Our guide to USMCA rules of origin and certificates explains the certification of origin. Goods that fail the origin test pay the general ad valorem duty rate for their tariff line ⁴.

Mexico raised duties on 1,463 tariff lines from January 1, 2026, with increased rates of 5% to 50%, for goods from countries without a trade agreement with Mexico. The decree was published in the official gazette (DOF) on December 29, 2025 ⁵. EY notes that higher rates also raise the IVA base and the customs guarantee amounts ⁴.

The DTA general rate is 8 per thousand, or 0.8%, of customs value ³. In 2022, IDC Online reported that operations claiming USMCA preference pay no DTA, citing Article 49 of the Federal Duties Law (LFD) and that year's customs rules ⁷. That source is from 2022, so confirm the 2026 rule with your broker. US duties on goods going north are a separate question, covered in our guide to US tariffs on Mexican goods.

Rules in force

As of October 23, 2026. Live list: corridor watch.

Measure	What it does	Since	Status
IVA on imports	16% on customs value plus IGI, DTA, IEPS and countervailing duties (Ley del IVA Art. 27) 1	Standing rule	In force
USMCA preference	Zero IGI for originating goods with valid proof of origin; TL identifier on the pedimento 4	Standing rule	In force
2026 duty increases	Higher duties on 1,463 tariff lines, increased rates of 5% to 50%, for countries without a trade agreement with Mexico 5	Jan 1, 2026	In force
DTA general rate	8 per thousand (0.8%) of customs value (LFD Art. 49) 3	Standing rule	In force
DTA on USMCA claims	No DTA on operations claiming USMCA preference, per a 2022 source 7	2022	Confirm for 2026
DTA fixed amounts	MXN 462 for IMMEX temporary imports, MXN 463 for exports, MXN 444 for a pedimento correction (RMF 2026 Annex 4, as summarized) 6	2026	Confirm in DOF
IEPS 2026 reform	Proposal raised tobacco from 160% to 200% and sugary drinks from MXN 1.6451 to MXN 3.0818 per liter; Congress reported to approve a reform 9,10	2026	Confirm final rates

04What does a worked example look like?

The example below uses an assumed shipment, chosen only to show the arithmetic. The goods price is US$100,000. Freight and insurance that belong in customs value add US$3,000, so customs value is US$103,000. Only two rates come from the sources: IVA at 16% ¹ and DTA at 0.8% ³. Case C uses a hypothetical 10% import duty to show a good that does not qualify under USMCA. Broker fees, inland freight and IEPS are left out. The example stays in US dollars; ask your broker for the peso amounts.

Case A assumes that no DTA applies to a USMCA claim, as the 2022 source reports ⁷. Case B shows the same goods if the 0.8% DTA applies. In case A the taxes come to 16.5% of the goods price. In case C they come to 29.4%, because IVA is also charged on the duty and the fee ¹.

Worked example

Taxes on an assumed US$100,000 shipment of US goods

Illustration with assumed inputs, in US dollars. Rates from the sources: IVA 16% ¹, DTA 0.8% ³. The 10% duty in case C is hypothetical. Broker fees, inland freight and IEPS excluded.

Item (US$)	A: USMCA, no DTA	B: USMCA, DTA applies	C: example 10% duty
Goods price (assumed)	100,000.00	100,000.00	100,000.00
Freight and insurance (assumed)	3,000.00	3,000.00	3,000.00
Customs value	103,000.00	103,000.00	103,000.00
Import duty (IGI)	0.00	0.00	10,300.00
DTA at 0.8%	0.00	824.00	824.00
IVA base	103,000.00	103,824.00	114,124.00
IVA at 16%	16,480.00	16,611.84	18,259.84
Taxes total	16,480.00	17,435.84	29,383.84
Customs value plus taxes	119,480.00	120,435.84	132,383.84
Taxes as share of goods price	16.5%	17.4%	29.4%

Import VAT of 16% is charged on customs value plus duty, the DTA fee and any IEPS, so it grows when duty applies.

05When is the cash paid, and when does it come back?

The broker pays the taxes through the pedimento before the goods are released ^4,8. As general practice, the importer then recovers the import IVA as a credit against the IVA it charges its own customers. Until then it carries 16% of the IVA base, which is larger than the goods value when duty, DTA or IEPS apply ¹. In the example above, that is between US$16,480.00 and US$18,259.84 on a US$100,000 shipment.

Companies in the IMMEX program that hold IVA and IEPS certification receive a tax credit equal to the IVA on their temporary imports, so they avoid that cash outlay ¹¹. Our guide to IMMEX explains the program. Broker fees are a further cost: Camtom gives an indicative MXN 3,000 to 8,000 per definitive import pedimento, and from MXN 1,500 for large importers ⁸.

The IVA paid at the border ties up working capital and lengthens the cash conversion cycle. As general practice, importers fund it with a short trade loan or a revolving line, and longer terms from the US seller reduce the gap.

Where the cash goes

When landed cost is paid and recovered

1. Before arrival
   Value and taxes calculatedThe broker builds the customs value and applies each rate ^2,8.
2. At the border
   Taxes paidIGI, DTA, IEPS and IVA are paid through the pedimento before release ^4,8.
3. After release
   Broker and freight paidBroker fees, inland freight and storage are invoiced ⁸.
4. Later
   IVA recoveredAs general practice, import IVA is credited against the IVA charged to customers.
5. Sale
   Customers payThe goods are sold and the cash cycle closes.

The order is general practice. When the IVA credit is used depends on each company's tax position.

Taxes due at the borderTrade loan

A short loan tied to the import pays duty and IVA until the goods are sold.

Stock waiting for saleInventory finance

A lender funds imported goods held in stock, with the goods as security.

Paying the US seller laterSupplier payment terms

Longer terms from the seller free cash for the taxes due at the border.

The whole cash cycleWorking capital finance

Funding sized to the full gap between paying and being paid.

06What should importers watch next?

Three open points affect landed cost in 2026: the final IEPS rates ^9,10, whether the DTA exemption for USMCA claims still applies ⁷, and any quotas the economy ministry sets for imports from countries without a trade agreement under the December 2025 decree ⁴. Grain importers should also read our guide to financing grain imports. The live list of rules is on our corridor watch page.

• Each DecemberThe tax rules (RMF Annex 4) set fixed DTA amounts for the next year. The 2026 amounts were published on December 28, 2025 ⁶.
• PendingFinal 2026 IEPS rates in the official text. Congress was reported to approve a reform in October 2025 ¹⁰.
• PendingConfirmation that operations claiming USMCA preference still pay no DTA in 2026 ⁷.
• Jan 1, 2026Higher duties on 1,463 tariff lines took effect for countries without a trade agreement with Mexico ⁵.

Questions traders ask

How is import VAT calculated in Mexico?

IVA is 16% of a base that adds the customs value, the import duty (IGI), the customs processing fee (DTA), any excise tax (IEPS) and any countervailing duties. Because duty and fees sit inside the base, the IVA is more than 16% of the goods price when they apply.

Do US goods pay import duty in Mexico?

Goods that qualify under USMCA pay no import duty when the importer holds valid proof of origin and claims the preference on the pedimento. Goods that fail the origin test pay the general rate for their tariff line.

What is the DTA?

The derecho de trámite aduanero is Mexico's customs processing fee. The general rate is 0.8% of customs value, and some operations pay a fixed amount. A 2022 source reports no DTA on operations claiming USMCA preference; confirm the 2026 rule with your broker.

Can an importer get the import VAT back?

As general practice, import IVA is credited against the IVA the importer charges its own customers, so the cost is mainly one of timing. IMMEX companies with IVA and IEPS certification receive a tax credit equal to the IVA on temporary imports.

What else adds to landed cost?

Broker fees, inland freight and storage. Camtom gives an indicative broker fee of MXN 3,000 to 8,000 per definitive import pedimento, and from MXN 1,500 for large importers. Ask your broker for a quote.

Read next

• Corridor guideCustoms brokers and the customs declaration (pedimento)
• Corridor guideIMMEX: manufacturing in Mexico for export
• Corridor guideUSMCA rules of origin and certificates
• Corridor guideUS tariffs on Mexican goods: what applies now
• Corridor guideFinancing fuel imports
• Product briefRefined fuels: Mexico's largest import from the US, and why it is falling
• Ossiano Trade Finance GuideHow each trade finance instrument works
• GlossaryTrade finance terms in plain English

Importing goods between Mexico and the US? Ossiano Capital works on trade finance in this corridor.

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Sources and notes

1. SDV Asesores, Ley del Impuesto al Valor Agregado, Article 27 (legal text portal). Check against the official text on diputados.gob.mx. https://sdv.com.mx/compendio/ley-iva/articulo-27/
2. mLey, Ley Aduanera, Article 65 (legal text portal). Check against the official text on diputados.gob.mx. https://mley.mx/LAdua/articulo/65/
3. mLey, Ley Federal de Derechos, Article 49 (legal text portal). Check against the official text on diputados.gob.mx. https://mley.mx/LFD/articulo/49/
4. EY México, Tax Flash: nuevos aranceles de importación, December 31, 2025. https://www.ey.com/content/dam/ey-unified-site/ey-com/es-mx/technical/tax/documents/ey-tax-flash-nuevos-aranceles-importacion.pdf
5. Expeditors, Mexico increases import duties on countries without a free trade agreement, checked October 23, 2026. https://info.expeditors.com/newsflash/mexico-increases-import-duties-on-countries-without-a-free-trade-agreement
6. Trade Law College, Nuevas cuotas de derechos para las gestiones aduaneras, Anexo 4 RMF para 2026 (DOF December 28, 2025). https://www.tradelawcollege.edu.mx/single-post/nuevas-cuotas-de-derechos-para-las-gestiones-aduaneras-anexo-4-rmf-para-2026
7. IDC Online, DTA en mercancía originaria de TLCs, January 27, 2022. https://idconline.mx/comercio-exterior/2022/01/27/dta-en-mercancia-originaria-de-tlcs
8. Camtom, Agente aduanal: qué es, funciones y cómo elegir, 2026 (indicative fees). https://camtomx.com/blog/agente-aduanal-que-es-funciones-como-elegir
9. CEFP, Cámara de Diputados, Nota 149/2025 on the 2026 IEPS proposal, October 13, 2025. https://www.cefp.gob.mx/publicaciones/nota/2025/notacefp1492025.pdf
10. Por Esto, Aprueban reforma al IEPS para 2026, October 16, 2025. https://www.poresto.com/mexico/2025/10/16/aprueban-reforma-al-ieps-para-2026-suben-precio-de-videojuegos-violentos-cigarros-y-apuestas-digitales.html
11. Garrigues, México: guía esencial del régimen IMMEX y otros programas complementarios, July 30, 2025; The Logistics World, Certifican a 635 empresas en materia de IVA e IEPS, 2014. https://www.garrigues.com/es_ES/noticia/mexico-guia-esencial-regimen-immex-otros-programas-complementarios-impulso-manufactura

All facts on this page are as of October 23, 2026, the date of publication, and may have changed since. Rules and tariffs are as of October 23, 2026 and change often: check the corridor watch before you act.

About this guide. Prepared for Ossiano Capital. People planned, researched, wrote and checked this guide, using AI tools to help with research and checking. You are welcome to quote or reuse it: please credit Ossiano Capital and link to this page.