US tariffs on Mexican goods: what applies now

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The US tariff rules for Mexican goods changed three times in 2026. This guide shows how to work out which duties apply to one shipment, and what each case pays, as of October 23, 2026.

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.

10%Section 301 tariff on Mexican goods since July 24, 2026. Exempt with a USMCA claim ^2,3

88%Share of US imports from Mexico that were USMCA-compliant, January to May 2026 ⁵

50 / 25 / 15%Section 232 metals rates by annex (I-A, I-B, I-C) under Proclamation 11032 ^7,8

Feb 24, 2026Date the US stopped collecting IEEPA tariffs, after a Supreme Court ruling ⁶

What is it?

Every shipment from Mexico to the US pays the duty set by three checks: whether the good qualifies under USMCA, whether its tariff line is on a Section 232 list, and whether it is subject to a trade-remedy order such as the tomato antidumping duty ^2,7,14. Rates here are as of October 23, 2026.

Why does it matter?

Mexico reported US$545.4 billion of exports to the US in 2025 ¹. A good that qualifies under USMCA and is entered with a claim pays no Section 301 tariff. A good that fails origin pays the normal US rate plus 10% ^2,16.

How does it work?

The importer of record classifies the good, checks origin and the Section 232 annexes, files the entry and pays any duty at the border. When a Mexican seller sells on delivered duty paid (DDP) terms, the seller carries the duty.

In this guide

1. What has changed since 2025?
2. How do you work out the duty on one shipment?
3. What does each case pay?
4. What should importers and exporters check before goods ship?
5. Who pays the duty, and when does it hit cash?
6. What should traders watch next?

01What has changed since 2025?

Three changes in 2026 reset the rules many traders learned in 2025.

First, on February 20, 2026, the US Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs. Collection of all IEEPA tariffs ended at 12:00 a.m. ET on February 24, 2026 ⁶. That ended the 25% IEEPA tariff on Mexican goods that did not qualify under USMCA.

Second, a temporary 10% surcharge under Section 122 of the Trade Act of 1974 began on February 24, 2026. It had a 150-day legal limit and expired on July 24, 2026 ⁶.

Third, a Section 301 forced-labor tariff took effect at 12:01 a.m. ET on July 24, 2026 on 60 economies. Mexico is in the 10% group. Goods entered with a USMCA claim are exempt, and goods subject to Section 232 are excluded ^2,3,4.

Section 232 tariffs on vehicles, parts, trucks and metals stayed in force through all three changes ^7,10,11.

02How do you work out the duty on one shipment?

Work through the checks in order. The first answer that applies sets most of the duty.

Start with the 10-digit code in the Harmonized Tariff Schedule of the United States. The US International Trade Commission publishes it with a search tool. The code sets the normal ad valorem duty and shows whether the good sits on a Section 232 list.

Then test origin. Our guide to USMCA rules of origin explains the tests and the certification of origin. The importer must make the USMCA claim at entry: goods entered without a claim pay the 10% Section 301 tariff ¹⁶.

1. ClassifyFind the 10-digit US tariff code for the good.
2. Test originCheck whether the good meets the USMCA rule for its tariff line.
3. Check Section 232Check the metals annexes and the auto, truck and chip lists. If listed, the Section 232 rate applies and Section 301 does not.
4. Check trade remediesCheck for an antidumping or countervailing duty order on the product.
5. Enter and payThe importer of record files the entry, claims USMCA if it qualifies, and pays any duty.

03What does each case pay?

The table sets out the main cases as of October 23, 2026. Section 232 rates depend on the annex or proclamation that lists the tariff line, so check each line rather than the product type.

For steel, aluminum and copper, Proclamation 11032 took effect on June 8, 2026 and sets rates through December 31, 2027. Annex I-A metal articles pay 50% on full value. Annex I-B derivatives pay 25%. Annex I-C, 28 codes of industrial machinery in Chapters 84 and 87, and Annex III, certain farm and residential HVAC derivatives, pay a temporary 15% ^7,8,9. A good counts as made entirely with US metal at 85% US content, down from 95% ⁸.

A narrow list of advanced chips and their derivatives has paid a 25% Section 232 tariff since January 15, 2026 ¹². Our auto parts, trucks and wire and cable briefs apply these rules to single products. The full, dated list of measures is on the corridor watch page.

Compare

What a shipment from Mexico pays, by case

As of October 23, 2026. 'Normal duty' means the general US tariff rate for the tariff line. Goods subject to Section 232 are excluded from the Section 301 tariff ^2,3. Live list: corridor watch.

Case	US duty that applies	Legal basis
Qualifies under USMCA, entered with a claim, not on a Section 232 list	No duty. Exempt from the 10% Section 301 tariff 2,3	USMCA; Section 301
Fails USMCA origin or entered without a claim, not on a Section 232 list	Normal duty plus 10% Section 301, plus any antidumping or countervailing duty 16	Section 301, from Jul 24, 2026
Steel, aluminum or copper article, Annex I-A	50% on full value 7,8	Section 232, Proclamation 11032
Metals derivative, Annex I-B	25% on full value 7,8	Section 232, Proclamation 11032
Industrial machinery (Annex I-C) or farm and residential HVAC derivative (Annex III)	15%, temporary, through Dec 31, 2027 7,8	Section 232, Proclamation 11032
Annex I-C good that qualifies under USMCA	25% on non-US content only, with a total effective duty of at least 15% 8,9	Section 232, Proclamation 11032
Passenger vehicle or light truck	25%. USMCA-qualifying vehicles pay on non-US content once Commerce approves the content figure 10	Section 232, Proclamation 10908, from Apr 3, 2025
Listed auto part	25%. USMCA-qualifying parts exempt until Commerce sets a process 10	Section 232, Proclamation 10908, from May 3, 2025
Medium or heavy truck, or truck part	25%. USMCA-qualifying truck parts duty-free until valuation is final 11	Section 232, Proclamation 10984, from Nov 1, 2025
Fresh tomatoes	17.09% antidumping duty 13,14	Antidumping order, from Jul 14, 2025
Low-value shipment under US$800	No duty-free de minimis entry. The normal rules above apply 15	CBP rule, Jun 24, 2026

Under Proclamation 11032, Annex I-A steel, aluminum and copper articles pay a 50% Section 232 tariff on full value.

04What should importers and exporters check before goods ship?

Three things set the duty before the goods leave Mexico: the tariff code, the origin claim and the contract terms. The sale contract should say who clears customs and who pays US duty. Under most Incoterms rules the buyer handles import clearance. Under DDP (delivered duty paid), the seller does. The Incoterms guide explains each rule.

Checklist

Before a shipment leaves Mexico

• Confirm the 10-digit codeAgree the US tariff code with the customs broker. It sets the normal duty and any Section 232 list.
• Check the Section 232 annexFind whether the code sits in Annex I-A, I-B, I-C or III, or in the auto or truck lists. State the annex when you quote a rate ⁷.
• Hold a valid certificationMake sure a USMCA certification with the nine data elements covers the shipment. See the origin guide.
• Claim at entryConfirm the US broker will claim USMCA on the entry. Without the claim, the 10% Section 301 tariff applies ¹⁶.
• Check trade-remedy ordersSome goods carry an antidumping duty. Fresh tomatoes from Mexico pay 17.09% ^13,14.
• Agree who paysWrite into the contract which party clears customs and pays US duty.

Rules as of October 23, 2026. Our guide to customs brokers and the pedimento covers the Mexican export filing.

05Who pays the duty, and when does it hit cash?

The importer of record files the entry and pays the duty at the border, before it sells the goods. For example, a 25% duty on goods worth US$1 million takes US$250,000 of cash at entry. That cash comes back only when the goods are sold and the customer pays.

Duty therefore adds to the working capital a trade needs. Our guide to landed cost covers the Mexican side of import costs for goods moving south.

Where the cash goes

Where duty sits in the cash cycle

1. Contract
   Price and termsBuyer and seller agree who pays US duty. The rate depends on origin and the tariff line.
2. Shipment
   Goods in transitThe seller has paid for materials, labor and freight to the agreed point.
3. Entry
   Duty paidThe importer of record pays any duty at the border, before it sells the goods.
4. Sale
   Goods soldThe importer sells the goods and waits for its own customers to pay.
5. Later
   Audits and refundsA failed origin claim brings back duty. Duties paid under IEEPA may be refundable; check the current process ⁶.

The order of cash needs is typical for an importer of record. Actual days depend on each contract.

Duty and stockInventory finance

Funds goods held for sale, including the cost of duty paid at entry.

Short-term import costTrade loan

A loan tied to one import, repaid when the goods are sold.

Seller waiting for paymentPayables finance

A large US buyer approves the invoice and a finance provider pays the Mexican supplier early.

New buyerLetters of credit

A bank undertakes to pay the seller against agreed documents.

06What should traders watch next?

Tariffs in this corridor change often. USMCA stays in force with annual joint reviews, after the US did not agree on July 1, 2026 to extend it ¹⁸. The US Commerce Department has proposed adding 14 product groups to the Section 232 derivative lists, and USTR has an open Section 301 investigation into excess capacity ^5,19. Check the corridor watch page before you price a contract.

• Since Oct 14, 2026The US Commerce Department's Bureau of Industry and Security defined 'US content' for USMCA Annex I-C goods, for entries from this date ²⁰.
• PendingRefund process for IEEPA tariffs paid before February 24, 2026. Check the current status ⁶.
• OpenSection 301 investigation into excess capacity. No rate set ⁵.
• ProposedSection 232 derivative lists may expand by 14 product groups. Proposed in August 2026, not in force ¹⁹.
• Jan 12, 2027Deadline for public comments to the US Trade Representative on the USMCA review ¹⁷.
• Dec 31, 2027Temporary Section 232 metals rates under Proclamation 11032 run to this date ^7,8.

Questions traders ask

Do Mexican goods pay US tariffs in October 2026?

Goods that qualify under USMCA and are entered with a USMCA claim pay no Section 301 tariff and, outside Section 232 lists, no duty. Goods that fail origin pay the normal US rate plus 10% under Section 301. Goods on Section 232 lists, such as metals, vehicles, parts and trucks, pay the Section 232 rate. This is as of October 23, 2026.

Is the 25% tariff on Mexican goods still in force?

No. The 25% tariff on non-USMCA Mexican goods was imposed under IEEPA. The US Supreme Court held on February 20, 2026 that IEEPA does not authorize tariffs, and collection ended on February 24, 2026. The 25% Section 232 tariffs on vehicles, auto parts and trucks are a separate measure and remain in force.

Does the Section 301 tariff apply to steel and aluminum from Mexico?

No. Goods subject to Section 232 are excluded from the Section 301 tariff. They pay the Section 232 rate set by the annex that lists them: 50% for Annex I-A metal articles, 25% for Annex I-B derivatives and 15% for Annex I-C and Annex III goods.

Who pays the US tariff on goods from Mexico?

The importer of record pays the duty when the goods enter the US. If the sale is on delivered duty paid (DDP) terms, the Mexican seller carries the cost of the duty.

How do I find the US tariff rate for my product?

Find the 10-digit code in the Harmonized Tariff Schedule on the US International Trade Commission website, then check whether the code is in a Section 232 annex or under an antidumping order. A customs broker can confirm the code.

Read next

• Corridor hubCorridor watch: tariffs and rules in force
• Corridor guideUSMCA rules of origin and certificates
• Corridor guideCustoms brokers and the customs declaration (pedimento)
• Corridor guideLanded cost: import VAT, duties and fees
• Product briefAuto parts: the trade that crosses the Mexico-US border in both directions
• Product briefWire, cable and wiring harnesses: copper in the Mexico-US auto chain
• Ossiano Trade Finance GuideHow each trade finance instrument works
• GlossaryTrade finance terms in plain English

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

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Sources and notes

1. UN Comtrade, annual trade data 2020 to 2025, all goods, Mexico and the US as reporters. Downloaded October 2026; 2025 figures may be revised. https://comtradeplus.un.org/
2. C.H. Robinson, New Section 301 forced labor tariffs now in effect, July 24, 2026. https://www.chrobinson.com/en-us/resources/insights-and-advisories/client-advisories/2026q3/07-24-26-client-advisory-new-section-301-forced-labor-tariffs-now-in-effect/
3. BBVA Research, Section 301 tariffs, July 23, 2026. https://www.bbvaresearch.com/wp-content/uploads/2026/07/260723_aranceles_301_eng.pdf
4. EY Tax News, USTR finalizes Section 301 forced labor tariffs on 60 economies, July 2026. https://taxnews.ey.com/news/2026-1607-ustr-finalizes-section-301-forced-labor-tariffs-on-60-economies-additional-tariffs-of-10-percent-or-125-percent-take-effect-24-july-2026
5. Congressional Research Service, U.S.-Mexico Trade Relations (IF11175), August 13, 2026. https://www.everycrsreport.com/files/2026-08-13_IF11175_366b72c3fd2f3ebe10b28bf3feddca0088251bbb.html
6. Perkins Coie, Supreme Court holds IEEPA tariffs unlawful, February 2026. https://perkinscoie.com/insights/update/supreme-court-holds-ieepa-tariffs-unlawful-president-trump-terminates-and-partially
7. The White House, Further adjusting the tariff regimes for imports of aluminum, steel and copper (Proclamation 11032), June 1, 2026. https://www.whitehouse.gov/presidential-actions/2026/06/further-adjusting-the-tariff-regimes-for-imports-of-aluminum-steel-and-copper/
8. STR Trade Report, Section 232 tariffs on steel, aluminum and copper revised again, June 2026. https://www.strtrade.com/trade-news-resources/str-trade-report/trade-report/june/section-232-tariffs-on-steel-aluminum-and-copper-revised-again
9. Thompson Hine SmartTrade, President modifies Section 232 tariffs on aluminum, copper and steel imports, June 2026. https://www.thompsonhinesmartrade.com/2026/06/president-trump-modifies-section-232-tariffs-on-aluminum-copper-and-steel-imports/
10. Baker Donelson, Automotive trade risks escalate as USMCA review, Section 232 tariffs and AD/CVD actions converge, July 15, 2026. https://www.bakerdonelson.com/automotive-trade-risks-escalate-as-usmca-review-section-232-tariffs-and-adcvd-actions-converge
11. BDO, New Section 232 tariffs on trucks and buses take effect; offset program extended through 2030, November 2025. https://www.bdo.com/insights/tax/new-section-232-tariffs-on-trucks-and-buses-take-effect-offset-program-extended-through-2030
12. The White House, Adjusting imports of semiconductors, semiconductor manufacturing equipment and their derivative products into the United States, January 14, 2026. https://www.whitehouse.gov/presidential-actions/2026/01/adjusting-imports-of-semiconductors-semiconductor-manufacturing-equipment-and-their-derivative-products-into-the-united-states/
13. Growing Produce, Tomato suspension agreement is officially over, July 2025. https://www.growingproduce.com/?p=176529
14. Fresh Fruit Portal, USITC maintains antidumping duties on Mexican tomato imports, June 30, 2026. https://www.freshfruitportal.com/news/2026/06/30/usitc-tomato-mx/
15. Federal Register, US Customs and Border Protection, Indefinite suspension of the de minimis exemption, June 24, 2026. https://www.federalregister.gov/documents/2026/06/24/2026-12670/indefinite-suspension-of-the-de-minimis-exemption-for-merchandise-arriving-through-all-modes-other
16. Joffroy, Section 301 10 percent duty and USMCA entry, July 2026. https://joffroy.com/blog/section-301-10-percent-duty-usmca-entry
17. ICPA, USMCA joint review automotive tracker, October 18, 2026. https://www.icpainc.org/usmca-joint-review-automotive/
18. White & Case, USMCA 2026 joint review: United States declines to extend agreement, July 2, 2026. https://www.whitecase.com/insight-alert/usmca-2026-joint-review-united-states-declines-extend-agreement-triggering-annual
19. SteelOrbis, US proposes expanding Section 232 tariffs to 14 additional derivative product categories, August 11, 2026. https://www.steelorbis.com/steel-news/latest-news/us-proposes-expanding-section-232-tariffs-to-14-additional-derivative-product-categories-1470151.htm
20. Diaz Trade Law, note on the Bureau of Industry and Security US content notice for Section 232 metals, October 15, 2026 (as recorded in the corridor audit facts sheet, October 23, 2026). https://customsandinternationaltradelaw.com/2026/10/15/usmca-us-content-section-232/

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.