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Mexico Import Tariff Rate Reference
Import Overview
In accordance with the import regulations of the United Mexican States, both individual and commercial importers of agricultural tractors are exempt from import duties. This exemption is applied to agricultural tractors, recognizing their tariff rate as 0%. While general import taxes and fees are typically calculated based on the freight value, denoted as the landed cost (Cost, Insurance, and Freight – CIF), this specific exemption for agricultural tractors negates the application of such duties. It is important to note that while certain categories of goods, including specific electronic devices like laptops, are also exempt from tariffs, the comprehensive range of Mexico’s tariff rates on other products spans from 0% to 140.4%, with an average rate of 13.97%. Additionally, the assessment of taxes on some products may be based on their unit of measurement, as stipulated in the national import guidelines.
Tractor HS Code Reference
| HS Code | Explanation | Convert To Horsepower |
|---|---|---|
| 8701.92 | Greater than 18 kW but less than 37 kW. | 24 - 50HP |
| 8701.93 | Greater than 37 kW but less than 75 kW. | 50 - 100HP |
| 8701.94 | Greater than 75 kW but less than 130 kW. | 100 - 175HP |
| 8701.95 | Greater than 130 kW. | >175HP |
Important Note!
The classification of tractor products imported into the United Mexican States is determined based on an 8-digit Harmonized System (HS) code. The 6-digit HS code tax rate referenced herein serves as an indicative rate, derived from an exhaustive analysis of the complete 8-digit customs codes applicable to all tractor categories. For the precise tax rate corresponding to each specific 8-digit HS code, importers are advised to consult the ‘Tarifa de la Ley de los Impuestos Generales de Importación y Exportación (TIGIE) Ref Aduanera (533-535)’ document, accessible in the provided resource section below. This document offers guidance on tariff classifications and rates as per the current customs regulatory framework of Mexico.
Reference Currency
Dollar
Tariff & Tax Data
| HS Code | Import Tariffs | Value-added Tax (VAT) | Deferred Tax Tax (DTA) |
|---|---|---|---|
| 8701.92 | 0.0 % | 0.0 % | 0.8 % CIF |
| 8701.93 | 0.0 % | 0.0 % | 0.8 % CIF |
| 8701.94 | 0.0 % | 0.0 % | 0.8 % CIF |
| 8701.95 | 0.0 % | 0.0 % | 0.8 % CIF |
Explanatory Notes
Preferential Tariff
Mexico has signed free trade agreements with several countries. To be eligible for preferential tariffs, imported goods must comply with the rules of origin contained in the rules of origin agreements. Certificates of origin are necessary to qualify for preferential tariff treatment. Note: Merchandise imported by mail or express mail does not qualify for preferential tariff treatment because the merchandise is routinely subject to simplified procedures for customs inspection. Merchandise receiving preferential tariff treatment is subject to the regular customs procedures at the time of customs inspection and must be designated for customs clearance.
VAT
Mexican VAT = standard VAT rate of 16% x (CIF price + customs duty + deferred tax tax). Certain goods are exempt from VAT.
Starting Point
Imports with a value (FOB) of up to US$50 are exempt from customs duties and VAT. However, the imported goods are still subject to deferred tax.
Deferred Tax (DTA)
Also known as Customs Handling Fee, a deferred tax of 0.8% is levied on all imported goods based on the sum of the CIF price and customs duty.
Official Resource
1. Mexico Customs Official Website
2. Agreement on Mutual Administrative Assistance in Customs Affairs
3. Mexican Regional Customs
4. Mexican Customs Regulatory Instructions
5. Mexican Customs Contact Center
6. Mexican Customs Import Explanation
7. TIGIE Ref Aduanera (533-535)
Disclaimer
All information disseminated through this website is derived directly from the official customs websites of each respective country or region. It is imperative to understand that the search results presented herein are solely for informational purposes and should not be construed as a legal basis for any transactions or obligations.
Additionally, any information pertaining to preferential tax rates obtained via this platform is intended to serve as a preliminary reference only. For official and legally binding tax rates, stakeholders are strongly encouraged to consult the official publications of the customs authorities in each specific country.
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