All guides/Country Pair Guides

China to Mexico Import Duty 2026: General Import Tax, IMMEX, IEPS, IVA

China and Mexico have no FTA. Chinese imports pay Mexico's General Import Tax (IGI) at the published rate plus 16 percent IVA. IMMEX program defers duty for re-export. Anti-dumping measures cover several Chinese categories. Here is the full landed cost stack.

Updated 2026-06-185 min read

chinamexicoivaimmex

Try the calculator

Run a real calculation for this lane in under a minute. Free, no card.

Open calculator

China to Mexico Import Duty 2026: General Import Tax, IMMEX, IEPS, IVA

China is Mexico's second-largest source of imports after the US. Without an FTA, Chinese exports to Mexico pay full Mexican IGI plus 16 percent IVA plus IEPS where applicable. The IMMEX program is the major workaround for inputs destined for re-export to the US. Mexican anti-dumping orders against Chinese product cover specific high-volume categories.

This guide covers the duty stack, the IMMEX framework, the active anti-dumping orders, and worked examples for the top categories.

The duty stack

Layer	Rate	Notes
Mexican IGI (General Import Tax)	Per LIGIE schedule, 0 to 35 percent	No FTA preference for Chinese origin
Anti-dumping (SE orders)	Per order, 15 to 95 percent on specific Chinese commodities	Ministry of Economy register
IEPS (Special Tax)	8 to 53 percent on specific categories	Most industrial goods exempt
DTA (customs processing fee)	0.008 percent of customs value	Capped per shipment
IVA (Mexican VAT)	16 percent standard, 8 percent border zone	On customs value plus duties plus fees

Worked example: Chinese electronics into Mexico

100,000 USD of HTS 8517.62 smart-home devices from Shenzhen into Mexico.

Charge	Rate	Base	Amount (USD)
Mexican IGI	0 percent	100,000	0
Anti-dumping	N/A on this line	0	0
DTA	0.008 percent	100,000	8
IVA	16 percent	100,008	16,001
Total			16,009.00

Effective rate 16 percent (recoverable IVA). Clean tariff path for Mexican electronics import from China since the IGI is zero on most consumer electronics.

Worked example: Chinese steel rebar into Mexico

200,000 USD of HTS 7214 steel rebar from a Chinese mill. Subject to SE anti-dumping at 78 percent country-wide.

Charge	Rate	Base	Amount (USD)
Mexican IGI	5 percent	200,000	10,000
Anti-dumping (Chinese rebar)	78 percent	200,000	156,000
DTA	0.008 percent	200,000	16
IVA	16 percent	366,016	58,562
Total			224,578.00

Effective rate 112 percent. Mexican AD on Chinese rebar is one of the highest single rates in the Mexican system. Used to protect domestic steel mills (ArcelorMittal Mexico, Ternium, Deacero).

Worked example: Chinese machinery into Mexico

500,000 USD of HTS 8457.10 CNC machining center from a Chinese builder.

Charge	Rate	Base	Amount (USD)
Mexican IGI	5 percent	500,000	25,000
Anti-dumping	N/A	0	0
DTA	0.008 percent	500,000	40
IVA	16 percent	525,040	84,006
Total			109,046.00

Effective rate 21.8 percent. Korean, Japanese, US machine tools have FTAs that zero the IGI; Chinese pays full IGI plus IVA.

Worked example: Chinese apparel into Mexico

50,000 USD of HTS 6109.10 cotton T-shirts.

Charge	Rate	Base	Amount (USD)
Mexican IGI	25 percent	50,000	12,500
DTA	0.008 percent	50,000	4
IVA	16 percent	62,504	10,001
Total			22,505.00

Effective rate 45 percent. Mexican apparel IGI is among the highest. Domestic textile industry protection. USMCA-region or Vietnamese (under CPTPP from Dec 2024) suppliers have material cost advantage.

IMMEX program

IMMEX (Industria Manufacturera, Maquiladora y de Servicios de Exportacion) is the framework that allows companies to import inputs duty-free if they are re-exported within 18 months as part of a finished product or service.

Mechanics:

IMMEX-registered company imports Chinese components.
Components are stored in IMMEX-bonded warehouses.
Manufacturing operations transform components into finished product.
Finished product is exported within 18 months.
IGI on the original Chinese components is waived or refunded.

Major uses:

Automotive assembly for US market (Chinese components into Mexican plants, finished vehicles to US).
Electronics assembly (Chinese PCBs into Mexican products for US).
Apparel cut-and-sew (Chinese fabric into Mexican garments for US).

The IMMEX program is the structural reason Mexican manufacturing absorbs so much Chinese intermediate input. The duty is deferred at the Mexican border because the goods are not destined for Mexican consumption.

If finished product enters Mexican domestic market instead of exporting, full IGI plus IVA becomes payable.

Worked example: IMMEX use case

A Mexican automotive Tier-1 supplier imports 100,000 USD of Chinese-origin HTS 8536.69 connectors. Under IMMEX, IGI is deferred.

Charge	Rate	Base	Amount (USD)
Mexican IGI (deferred under IMMEX)	5 percent x 0 (deferred)	100,000	0
DTA	0.008 percent	100,000	8
IVA (deferred under IMMEX)	16 percent x 0 (deferred)	100,000	0
Total			8.00

Effective rate 0.008 percent. The supplier processes the connectors into wiring harnesses and exports them to a US OEM within 12 months. The deferred IGI and IVA are forgiven.

Without IMMEX the same import would have paid 21,008 USD in duties and IVA.

Active Mexican anti-dumping orders on Chinese product

Product	HS scope	Country-wide rate
Steel rebar	7214	78 percent
Steel seamless pipe	7304	45 percent
Steel pre-painted coil	7210	18 percent
Footwear (specific subheadings)	6402, 6403	25 to 95 percent depending on subheading
Ceramic tableware	6911, 6912	32 percent
Some chemicals	2917, 2933	15 to 30 percent
Specific textiles	5208, 5209	5 to 17 percent

Producer-specific rates exist within each order. Verify against the SE register at gob.mx/se.

Documentation Aduana wants

Commercial invoice with HTS at 8-digit (HTS Mexicana) specificity, Chinese-origin description, full description.
Packing list.
Bill of lading or airway bill.
Certificate of Origin from CCPIT for any Chinese-origin shipment.
Pedimento (customs declaration) via the SAT VUCEM (Single Window) system.
For IMMEX-registered importer: IMMEX permit reference.
For NOM-regulated categories (safety standards): NOM certificate.
For AD-covered categories: producer non-circumvention statement.

Run your China to Mexico shipment now

The LandedFees calculator handles the Mexican IGI (LIGIE schedule), the SE anti-dumping register, the IEPS where applicable, the DTA, the IVA at standard or border-zone rates, and the IMMEX deferral logic.

Calculate a China to Mexico shipment

Citations

Mexican LIGIE (General Import and Export Tax Law tariff schedule): https://www.gob.mx/se
SE Anti-dumping register: https://www.gob.mx/se/acciones-y-programas/comercio-exterior-cuotas-compensatorias
IMMEX program: https://www.gob.mx/se/acciones-y-programas/comercio-exterior-immex
Mexican IVA on imports (SAT): https://www.sat.gob.mx
Mexican Aduanas (Customs): https://www.aduana.gob.mx
VUCEM Single Window: https://www.ventanillaunica.gob.mx

Frequently asked questions

Does Mexico have an FTA with China?

No. Mexico has 14 active FTAs covering 50+ countries but none with China. Chinese imports pay full Mexican General Import Tax (Impuesto General de Importacion, IGI) under the Tariff Schedule of the General Import and Export Tax Law.

What is IVA on imports?

16 percent standard Mexican VAT applied to customs value plus IGI plus IEPS plus DTA (customs processing fee). 8 percent reduced rate in border regions. IVA is recoverable by IVA-registered Mexican importers.

What is IMMEX?

Mexico's manufacturing-for-export program. IMMEX-registered companies defer or eliminate import duty on inputs that will be re-exported within 18 months as part of a finished product. Heavily used for cross-border manufacturing serving the US market.

Are there active Mexican anti-dumping orders on Chinese product?

Yes. Active SE-administered orders against Chinese-origin: steel rebar, certain steel pipe, certain footwear, ceramics, certain chemicals, certain textiles. Rates 15 to 95 percent depending on order. Check the Mexican Ministry of Economy register.

What is IEPS?

Mexico's Special Tax on Production and Services. Applies to specific categories: alcohol, tobacco, sugary drinks, fuel, junk food, certain other items. Rates 8 to 53 percent depending on category. Most industrial imports are not in IEPS scope.

Ready to calculate?

Get a real number for your shipment in under a minute.

Free, no card, full breakdown of duty, VAT, freight, and fees.

Try the calculator Look up an HS code

Related guides

Country Pair Guides

Vietnam to UK Import Duty 2026: CPTPP Preference, UK Tariff, VAT

Vietnam to UK imports benefit from the UK's CPTPP accession (December 2024). Most Vietnamese exports now enter UK duty-free under CPTPP preference. Plus 20 percent VAT. Here is the full landed cost stack with worked examples for footwear, apparel, electronics, and furniture.

Country Pair Guides

Turkey to Germany Import Duty 2026: Customs Union, CBAM, VAT

Turkey is part of the EU-Turkey Customs Union covering most industrial goods. Turkish industrial imports to Germany pay zero MFN duty under the Customs Union. CBAM applies to steel and aluminum. Here is the full landed cost stack with worked examples for steel, textiles, machinery, automotive parts.

Country Pair Guides

Korea to Germany Import Duty 2026: KOREU FTA, CBAM, VAT

Korea to Germany under the Korea-EU FTA (entered into force July 2011, fully phased) zeros MFN duty on almost all goods. Plus CBAM on steel and aluminum. Plus 19 percent German VAT. Here is the full landed cost stack with worked examples for steel, cars, electronics, and machinery.

Country Pair Guides

India to Germany Import Duty 2026: EU MFN, GSP+ Removal, and CBAM

India to Germany imports pay EU Common External Tariff MFN. India lost EU GSP+ benefits effective 2024. Plus 19 percent German VAT. CBAM applies on steel and aluminum. Here is the full landed cost stack with worked examples for pharma APIs, textiles, machinery, and steel.