“Which duty applies to my goods?” is one of the questions our clients ask most. The answer starts with the fracción arancelaria, the code that classifies every product entering Mexico. This guide explains what it is, how to find it and why to check it before you buy.
What the tariff classification is
The fracción arancelaria is the numeric code that identifies a product in Mexico’s import tariff schedule (TIGIE). Every product has one, and it sets the duty, the import VAT and the permits or standards the product must meet.
Tariff classification is the process of finding that code. Two products that look the same can have different codes because of their material, their function or how assembled they are.
How to classify your goods
To classify goods you need to know exactly what they are:
- What they are made of.
- What they are for.
- Whether they arrive assembled, disassembled or in parts.
- Their trade name and technical description.
With that information the code is found in the TIGIE, from the general to the specific. With machinery, a complete machine is not classified the same way as its spare parts, and a complete production line can be classified differently from each machine on its own.
The customs broker sets the final classification in the pedimento. More in the guide to the Mexican import pedimento.
Duty, VAT and permits that depend on the code
Once you have the code, you know what your goods pay and what they need to enter:
- The duty, calculated on the customs value.
- The import VAT.
- The Mexican official standards (NOMs) the product must meet.
- Permits from other authorities. For dermocosmetics, COFEPRIS and the labelling rules come in.
That is why the code is worth checking before closing the purchase, not when the cargo is already in port. If a product needs a permit and arrives without it, it is held at customs.
Origin and preferential treatment
Mexico has trade agreements with several countries and regions. If your goods originate in a country with an agreement, they can pay a lower duty, provided the origin is proven with the documents each agreement requires.
A case we see often is a product made in Asia and bought from a supplier in Europe. The country it ships from does not decide its origin. Where it was made does, and it always has to be backed by a certificate of origin. Saying it was made in a country with an agreement is not enough. If that is your case, check it with us before shipping.
What we need to review your goods
- A description of the goods and their technical sheet.
- The country where they were made.
- Your supplier’s invoice or quote.
Frequently asked questions
What is a fracción arancelaria? It is the code that classifies goods in Mexico’s import tariff schedule. It sets the duty, the import VAT and the permits that apply.
What happens if the classification is wrong? You can pay more tax than you should or receive a fine, and the cargo can be held at customs while it is corrected. Under the 2026 rules it can escalate to the importer losing its Padrón registration and the customs broker losing its licence (patente).
If my product is made in Asia but ships from Europe, can it get preferential treatment? It depends on the product’s origin and the agreement that applies, not on the country it ships from. We review it with you before shipping.