Import: Tariff Classification

Harmonized System (HS) Code

Mexico uses the Harmonized Commodity Description and Coding System (Harmonized System or HS). The HS, used by more than 180 countries, is an internationally standardized system of names and numbers for classifying traded products and is maintained by the World Customs Organization (WCO). The code describes the type of the product, thereby easing the process of calculating its applicable taxes. The basic HS code consists of six digits: a four-digit heading plus two additional digits to form the subheading. Sub-subheadings (eight digits) provide greater specificity for many items; the maximum specificity is encoded in 10 digits. Individual countries can elect to use an eight- or 10-digit HS number for their customs purposes.

This code is the key by which duty rate is applied; it also indicates whether an import license or permit is required for a commodity. Therefore, it is important that the importer knows and uses the correct commodity code for the goods planned for import. To obtain the product code, the importer can contact the customs authority or other relevant authorities in the home country, or a forwarding agency.

Most Favored Nation (MFN) Tariff

The most favored nation (MFN) tariff rate applies to imports from all countries that use the HS and are not party to a free trade agreement. The customs duty tariff and the import/export requirements for the product are dependent on the HS code of the imported goods.

Mexico has implemented a Sectoral Promotion Program (Programas de Promoción Sectorial or PROSEC), which reduces Most Favored Nation 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 HS codes. Mexican companies must be registered under this program to participate.

Preferential Tariff System

Countries that are party to preferential agreements with Mexico benefit from tariff reductions. Examples of preferential agreements are the United Nation's Generalized System for Preferences (GSP) and different trade agreements between Mexico and other countries. Under the United States‑Mexico‑Canada Agreement (USMCA), there are virtually no tariff barriers for US exports to Mexico. See Trade Agreements for further information. The USMCA includes new rules of origin for autos, auto parts, chemicals, and steel-intensive products, thus affecting their tariff treatment.

To make use of a lower duty rate, the Certificate of Origin is used to document conformity to the rules of origin.

Note: The above information is subject to change. Importers are advised to obtain the most current information from a customs broker, freight forwarder, logistics professionals, or local customs authorities.

Source: National Customs Agency of Mexico (Agencia Nacional de Aduanas de México or ANAM)