IGI (Impuesto General de Importación, Mexico’s general import duty) is the foreign trade tax levied on goods entering Mexico. It is calculated by applying to the customs value the rate the LIGIE tariff sets for the goods’ tariff classification. Day to day, it is simply called “the tariff”.
How the IGI is determined
The base is the customs value (Article 64 of the Customs Law) and the duty results from multiplying that base by the rate for the tariff classification (Article 80). Rates are set in Article 1 of the Law of General Import and Export Taxes (LIGIE). That is why correct classification matters so much: two similar tariff codes can carry very different rates.
How the IGI affects imports from China
Mexico has no free trade agreement with China, so Chinese goods get no treaty preferences. On top of that, rates for imports from countries without a trade agreement in force changed in 2026: a decree published in the DOF on December 29, 2025 modified 1,463 tariff lines from January 1, 2026, and another on April 23, 2026 set duties between 5% and 35% on 185 tariff lines. Before quoting, confirm the current rate for your tariff code.
The common mistake
Calculating the IGI on the invoice price instead of the customs value, which adds freight and insurance to Mexico. The other mistake is trusting a rate read on a blog: the 2026 decrees have no published end date, and the only valid reference is the current tariff. If you manufacture in Mexico, check whether PROSEC or Regla Octava fits you.
Need to know the duty on your product? With our logistics from China we check the tariff code and the cost before you buy.
Sources: LIGIE (Ley de los Impuestos Generales de Importación y de Exportación), Art. 1; tariff decree, DOF Dec 29, 2025; decree of DOF Apr 23, 2026; Customs Law (Ley Aduanera), Arts. 64 and 80. Current as of October 14, 2026.
