Mexico · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
Mexican trade clears through the customs authority (ANAM/SAT). Importers must be on the Padrón de Importadores and file a pedimento — generally through a licensed customs broker (agente aduanal). Goods are classified under the TIGIE for import duty (IGI) plus 16% VAT; USMCA/T-MEC origin can zero the duty, and many goods must meet NOM standards.
Mexico import/export compliance runs through SAT customs systems, ANAM border administration, VUCEM digital trade filings and applicable product standards or permits.
- VUCEM is the single window for many import/export and foreign-trade procedures across Mexican agencies.
- Operators normally need RFC, tariff classification, customs broker support and checks for non-tariff regulations or NOM standards.
- Trade rules change frequently; VUCEM publishes 2026 classifier and operational notices for live filings.
- 1
Join the importers registry
Register in the Padrón de Importadores with the tax authority (SAT), and add sector registries for specific goods if required.
- 2
Classify goods and check origin
Classify goods under the TIGIE tariff to find the duty rate; USMCA/T-MEC origin can give zero duty between Mexico, the US and Canada.
- 3
Check NOM standards and permits
Check whether goods must comply with Mexican Official Standards (NOMs) and whether an import permit or prior notice is needed.
- 4
Handle duty and VAT
Pay import duty (IGI) and 16% VAT (IVA), plus the customs processing fee (DTA), on the customs value.
- 5
File the pedimento
A licensed customs broker (agente aduanal) files the pedimento with supporting documents (invoice, packing list, bill of lading, C/O).
- 6
Clear and resolve disputes
Complete clearance through the customs system and use SAT/ANAM channels for classification rulings and disputes.
- Padrón de Importadores (+ sector registries)
- TIGIE classification + T-MEC origin
- NOM standards + import permit (if needed)
- Import duty (IGI) + 16% VAT + DTA
- Pedimento via customs broker (agente aduanal)
- Invoice, packing list, B/L, C/O
- Customs value declaration
- SAT/ANAM ruling / dispute route
- VUCEM
Official foreign-trade single window.
- SAT — Ventanilla Única
SAT explanation of the single-window trade system.
Frequently asked questions
What is a pedimento?
The official Mexican customs declaration document, generally prepared and filed by a licensed customs broker.
Do I need a customs broker in Mexico?
For most commercial imports, yes — a licensed agente aduanal typically prepares and files the pedimento on your behalf.
Does USMCA remove duty?
Goods meeting USMCA/T-MEC rules of origin can generally be imported duty-free between Mexico, the US and Canada.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Alcohol
- 3 L
- Cigarettes
- 400 sticks
- Goods value
- $500
Watch out for
- The USD 500 franchise is the same arriving by air, sea or land
- Alcohol and tobacco sit OUTSIDE the franchise — they are a separate personal-baggage allowance for adults, not part of the USD 500
- Alcohol is 3 litres of spirits plus 6 litres of wine, adults only
- Tobacco is 20 packs of cigarettes (the 400 shown), or 25 cigars, or 200 g of tobacco — for travellers aged 18 and over
Government portals
- gob.mx — Government of Mexico — Single portal for federal agencies, procedures and official publications.
- SAT — Tax Administration Service — RFC tax registration, income tax and VAT filing, and CFDI electronic invoicing.
- National Migration Institute (INM) — Temporary and permanent residence cards, entry records and immigration procedures.
- Ministry of Economy — Company incorporation, foreign-investment registry and trade rules.