---
title: How to Calculate the General Import Tax (IGI) – With Example
description: Learn how to calculate Mexico’s General Import Tax (IGI) with a real-life example. Understand ad valorem duties, customs value, and tax exemptions.
image: https://www.aduaeasy.com/hubfs/Blog%20Thumbail%20(11)-1.png
---

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

 Por [Diego Sahagun](https://www.aduaeasy.com/en/author/redactores-aduaeasy)

 Revisado por Diego Shagun

 April 22, 2025  4 minutos para leer

##### contents

**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.

![Picture of Diego Sahagun](https://www.aduaeasy.com/hubfs/Screenshot%202024-01-10%20at%2022.40.21.png)

 Escrito por

[Diego Sahagun](https://www.aduaeasy.com/en/author/redactores-aduaeasy)

Soy Diego, el CEO de Aduaeasy, y me apasiona guiar a las empresas en México hacia el éxito. Mi misión es simplificar y agilizar sus procesos logísticos.

[*LinkedIn*](https://www.linkedin.com/in/diego-sahagun-4bbb0746/)

[![Picture of Diego Sahagun](https://www.aduaeasy.com/hubfs/Screenshot%202024-01-10%20at%2022.40.21.png)](https://www.aduaeasy.com/en/author/redactores-aduaeasy) [Diego Sahagun](https://www.aduaeasy.com/en/author/redactores-aduaeasy)

Soy Diego, el CEO de Aduaeasy, y me apasiona guiar a las empresas en México hacia el éxito. Mi ...

[*LinkedIn*](https://www.linkedin.com/in/diego-sahagun-4bbb0746/)

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