How to Calculate the General Import Tax (IGI) – With Example

Not sure how to calculate the taxes for your import into Mexico? Wondering why you need to pay an import tax in the first place?

The General Import Tax (IGI) in Mexico is determined by the tariff classification of your product, and it must be calculated correctly. Otherwise, you could face fines due to an incorrect customs declaration.

In this article, we’ll explain what the IGI is, why and when you need to pay it, the different types of duties, how you might be able to avoid it, and finally, we’ll walk you through a real-life example so you can learn to calculate it yourself.

Our goal is to help you master one of the most important calculations in Mexican import regulations, so you can avoid legal issues, customs delays, or financial penalties during your next import to Mexico.

What Is the General Import Tax (IGI)?

The General Import Tax (IGI) is a tax applied to goods imported into Mexico. It’s typically mandatory and applies to most imported products. To calculate it correctly, there are a few key concepts you need to understand.

According to Article 1 of the General Import and Export Tax Law, duties for imports and exports are determined by the tariff established in this law:

“Rates are established that, based on the classification of the goods, will determine the General Import and Export Taxes, according to the following: Tariff.”

Therefore, to calculate what you owe in customs duties in Mexico, you first need to identify the correct tariff classification (or HS code) of your product.

Types of Import Duties in Mexico

There are three main types of import duties you might encounter when importing to Mexico from the USA:

Ad Valorem

A percentage-based duty applied to the customs value of the goods.
Example: 15%

Specific

A fixed monetary amount applied per unit.
Example: $0.36 USD per unit

Mixed

A combination of ad valorem and specific duties.
Example: 15% + $0.36 USD per unit

What Is the Taxable Base for IGI?

The taxable base for the General Import Tax is outlined in Article 64 of the Mexican Customs Law. This article states that the customs value is the base for calculating the IGI.

“The taxable base for the General Import Tax is the customs value of the goods, except where otherwise specified by law. This is generally the transaction value, which is the price paid or payable for the goods.”

So, to summarize:

• The customs value in Mexico includes the total cost of the goods plus any incremental charges, like freight, insurance, and packaging.
• The value must be converted into Mexican pesos using the official exchange rate on the import date.

When and Why Do You Need to Pay the General Import Tax?

According to Article 83 of the Mexican Customs Law, importers must pay the IGI when submitting the customs declaration, before the automated selection mechanism is activated. Payment must be made using methods authorized by the Mexican tax authorities.

Per Article 2 of the Federal Tax Code, taxes are one of the four types of government contributions and must be paid by individuals or companies that meet the legal criteria.

Can You Avoid Paying the General Import Tax (IGI)?

You might be wondering: is there a way to avoid paying the IGI? The answer is yes—but only in specific cases.

At Aduaeasy, we’ve helped many clients legally avoid or reduce the IGI tax in Mexico. Some of the most common scenarios include:

• Trade agreements (like USMCA/T-MEC)
• Humanitarian exemptions
  
• Preferential treatment for specific sectors or goods

Zero or reduced rates may apply if your products qualify under free trade agreements. However, these benefits are conditional and require you to meet documentation and origin criteria.

Not sure if your products qualify? Reach out to an Aduaeasy expert for personalized guidance.

Real-Life Example: How to Calculate the Ad Valorem Import Tax

Let’s break it down with a real-world example:

A Mexican company wants to import cosmetics from the United States.
Here are the costs:

• Goods: $100,000 USD
• Air freight: $700 USD
• Insurance: $150 USD
• Tariff: 15% (Ad Valorem)
• Exchange rate: $20.05 MXN/USD

Step 1: Calculate the Customs Value

Add up the goods, freight, and insurance:
$100,000 + $700 + $150 = $100,850 USD

Convert to pesos using the exchange rate:
$100,850 × 20.05 = $2,022,042.50 MXN

Step 2: Apply the IGI Rate

$2,022,042.50 × 15% = $303,306.38 MXN

That’s the amount the importer must pay for the General Import Tax (IGI).

What’s Next After Calculating the General Import Tax?

Now that you know how to calculate the IGI, you’re probably asking: what about the other taxes?

Don’t worry—we’ve got you covered. Check out our other guides to learn how to calculate:

• Value Added Tax (IVA)
  
• Customs Processing Fee (DTA)
  
• How to determine customs value
  

At Aduaeasy, we’re committed to simplifying international trade for U.S. companies. We explain the key terms, regulations, and procedures so you can move your goods confidently across borders.