DTA (Derecho de Trámite Aduanero, Mexico’s customs processing fee) is a federal fee charged on every customs operation filed with a pedimento, even when the operation pays no import duties. It is set by Article 49 of Mexico’s Federal Duties Law and declared on the pedimento itself.
How the DTA is calculated
For definitive imports, the general rate is 8 per thousand on the value of the goods for import duty purposes, that is, their customs value. Other operations, such as exports, returns or temporary imports, pay a fixed fee in pesos. Those fees are updated every year: the 2026 amounts are in Annex 4 of the 2026 Miscellaneous Tax Resolution, published in the DOF on December 28, 2025.
When the DTA hits imports from China
On every import. Even if your goods enter duty free, for example under PROSEC or a trade agreement, the DTA is still due, because it taxes the procedure, not the goods. It shows on the pedimento as its own line, separate from the IGI and VAT, and it belongs in your landed cost from the first quote.
The common mistake
Leaving it out of the costing because “the product is duty free”. The second mistake is using last year’s fees or figures found online: fixed fees change every January 1, and the only valid reference is the current official publication. Ask your customs broker for the breakdown of charges before shipping.
Want the real cost of landing your goods in Mexico? With OptiChina we build your full landed cost, fees included.
Sources: Federal Duties Law (Ley Federal de Derechos), Art. 49, as transcribed by Mexico’s Supreme Court, AR 199/2025; 2026 amounts in Annex 4 of the 2026 Miscellaneous Tax Resolution, DOF Dec 28, 2025; 2026 General Foreign Trade Rules (RGCE), Rule 5.1.1. Current as of October 14, 2026.
