Import Taxes from China to Mexico: Duty, IVA, DTA and the 33.5% Courier Rate

Mexico is the second-largest source of clicks on this wiki and the country whose rules changed most in the last 18 months. A buyer who priced a container of Chinese goods in 2024 and lands it in 2026 faces a different tariff on most consumer products, a courier regime with no exemption, and the same stack of fees that always applied but that few quotes from Chinese sellers mention. This guide walks through each charge, shows the order in which they are calculated, and ends with a worked example. It does not replace a customs broker; it tells you what to ask one.

The four things that decide what you pay#

Get the fracción and NICO right first. Two digits of difference can move a product from 15% to 35% IGI, add a NOM labelling obligation, or trigger a cuota compensatoria.

Formal imports: IGI, DTA and IVA stacked#

For goods cleared on a pedimento by a customs broker, three federal charges apply, in this order.

1. IGI (Impuesto General de Importación)#

The general import duty is a percentage of the customs value, set per fracción in the TIGIE tariff schedule. Since 1 January 2026, a decree published in the Diario Oficial on 29 December 2025 raised the rate on roughly 1,460 tariff lines for goods from countries without a trade agreement with Mexico, with rates between 5% and 50%. Chinese goods are the main target. Typical bands after the decree:

Rates are per fracción, so look yours up rather than assuming the band. Goods that qualify as USMCA-origin from the United States or Canada are unaffected; goods that merely transit through a US warehouse from China are not USMCA-origin.

2. DTA (Derecho de Trámite Aduanero)#

The customs processing fee under article 49 of the Ley Federal de Derechos is 8 al millar, meaning 0.8% of the value used for IGI, for a standard definitive import. Operations under trade agreements that exclude ad valorem charges pay a fixed fee per pedimento instead, updated each year in Anexo 19 of the Resolución Miscelánea Fiscal. Chinese goods pay the 0.8%.

3. IVA (Impuesto al Valor Agregado)#

Import VAT is 16% under article 1 of the Ley del IVA, and article 27 sets the base as the customs value plus IGI, DTA and any other charges on the import, including cuotas compensatorias. Because IVA is calculated on top of the duty, the effective rate on the goods value is higher than 16%. A registered business credits import IVA against its own IVA in the monthly return; an individual or an unregistered importer does not.

Antidumping and countervailing quotas#

Mexico applies cuotas compensatorias to a long list of products from China, including textiles and apparel lines, footwear, steel, tools, bicycles and chemicals. They are charged per unit or as a percentage and can exceed 100% of value. They are a separate line on the pedimento, enter the IVA base, and are not recoverable. The Secretaría de Economía publishes the list; check it for your fracción before you accept a quote.

Worked example: USD 20,000 of goods at 35% IGI#

Assume an invoice of USD 20,000 FOB, freight and insurance of USD 1,800, an exchange rate of 18 MXN per USD, and a fracción at 35% IGI with no cuota compensatoria.

That is about 58% of the goods value in taxes before the customs broker's fee, port handling, prevalidation, inland transport and any NOM testing. If the business recovers the IVA, the non-recoverable part is about 36%. At a 15% IGI line the same shipment pays roughly MXN 160,000, so classification is the first place to look for savings.

The courier route: the 33.5% global rate#

Goods arriving through a registered courier company (DHL, FedEx, UPS, Estafeta and the parcel lines Chinese sellers use) can be cleared under the simplified procedure of the Reglas Generales de Comercio Exterior when the customs value per recipient does not exceed USD 2,500. Since 15 August 2025, rule 3.7.35 applies a single global rate of 33.5% to goods from countries without a trade agreement with Mexico. For China that means:

• 33.5% of the declared value, covering IGI and IVA in one charge, on any value; there is no duty-free band for Chinese origin.
• USMCA-origin parcels keep the USD 50 exemption, a reduced band up to USD 117 and a 19% global rate above that; Chinese goods routed through a US address do not become USMCA-origin.
• Recipients below a value threshold (USD 1,000 under the 2025 rules) do not need to be in the Padrón de Importadores, which is why the route suits individuals and first samples.
• Goods subject to non-tariff regulations (NOMs, permits) cannot use the simplified procedure and need a formal entry.

For a commercial order the courier route is rarely cheaper: 33.5% on the full value is close to or above what a formal entry pays at 15–25% IGI plus IVA, and above USD 2,500 it is not available at all. It is the right route for samples and for first orders below a few thousand dollars. See shipping small orders from China to Latin America for the freight side.

Before you can import formally#

1. RFC and e.firma. The importing company needs an active tax ID and electronic signature.
2. Padrón de Importadores. Registration with SAT, normally granted within days when tax obligations are in order. Textiles, footwear, steel, alcohol and some other sectors also require the Padrón de Importadores de Sectores Específicos.
3. Agente aduanal or agencia aduanal. A licensed customs broker files the pedimento. Brokers charge a fee per operation plus a percentage of value; get the quote in writing.
4. NOM compliance. Many consumer goods must meet a Mexican Official Standard before clearance: NOM-050 general labelling, NOM-004 for textiles and clothing, NOM-020 for leather and footwear, NOM-003 for electrical safety among others. Labels must be in Spanish with the importer's RFC and address. Labelling can often be done in a bonded warehouse before clearance, but it is cheaper to have the factory do it.
5. Documents. Commercial invoice, packing list, bill of lading or air waybill, and the fracción confirmed with the broker before the goods sail. Peru and Chile buyers can use Chinese certificates of origin for preferential duty; Mexican buyers cannot, so do not pay a supplier for one.

Reducing the bill legally#

• Classify carefully. The NICO and the exact fracción decide the rate. Ask the broker for a written classification with the legal basis.
• Check the decree list. If your fracción is not among the lines raised in January 2026, the older, lower rate still applies.
• Compare routes for small orders. Below USD 2,500, run both numbers: 33.5% flat versus formal entry costs including broker fees.
• Consider IMMEX only if you re-export. The maquila programme defers duties on inputs for goods that leave Mexico again; it does not help a reseller.
• Watch the Diario Oficial. Mexico changed courier rules in 2025 and tariff rates in 2026, and the RGCE are amended several times a year. Confirm the rates with your broker on the day the pedimento is filed.

Everything above is current as of October 2026. Mexican rules move quickly and the exact fracción decides your case, so treat the numbers as a model, not a quote.