Mexico Import Duty Rate for Cosmetics & Skincare
HS 3304 · Beauty or make-up preparations
Mexico MFN Import Duty Rate
10–15%
CUSMA/TMEC: 0%
HS 3304. MFN 10–15%.
Rate varies — verify exact HS subheading at the official tariff schedule.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (10–15%)
Applied to CIF value. EU, UK, and most countries use CIF.
IVA (16%)
Applied to CIF value + duty. Collected at customs.
Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.
Worked example: cosmetics & skincare worth US$10,000
A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. Mexico charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to MXN at the official exchange rate on the day of import.
| Charge | At 10% | At 15% |
|---|---|---|
| Import duty | $1,090 | $1,635 |
| DTA customs processing fee (0.8%) | $87 | $87 |
| IVA (16%) | $1,932 | $2,020 |
| Total paid at the border | $3,110 | $3,742 |
IVA is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. The rate depends on the exact subheading, which is why the example shows both ends of the 10–15% range. Excise, anti-dumping duties and broker fees are not included.
Classifying cosmetics & skincare correctly
Heading 3304 covers beauty and make-up preparations and skincare: lip and eye make-up, manicure products, powders, creams and sunscreens.
- Shampoos and hair products go to 3305, oral care to 3306 and deodorants and bath products to 3307
- Medicated creams with a therapeutic dose may be pharmaceuticals (3004)
- Make-up brushes go to 9603
Compliance. The EU requires a responsible person, safety report and CPNP notification; the US requires facility registration and product listing under MoCRA; many Asian markets require pre-market registration.
Importing into Mexico: what you need
The National Customs Agency (ANAM) runs customs and the SAT collects taxes; rates are set in the LIGIE tariff law.
Registration. Registration in the Padrón de Importadores (and the sector-specific register for steel, textiles, footwear and other sensitive goods); a licensed customs broker files the pedimento.
Low-value shipments. Courier shipments under simplified procedures pay a flat global rate; commercial goods go through a full pedimento with duty, DTA and IVA.
Documents customs will ask for
- Pedimento (customs entry) filed by a licensed broker
- Commercial invoice and packing list
- Bill of lading or air waybill
- USMCA/T-MEC certification of origin or other FTA certificate
- NOM conformity certificates for electronics, textiles labelling and other regulated goods
Charges on top of duty
- IVA 16% on customs value + duty + DTA
- DTA customs processing fee: 0.8% of customs value
- IEPS excise on fuel, alcohol, tobacco and sugary drinks
- Since 1 January 2026, duties of 10–50% on 1,463 tariff lines from countries without a trade agreement with Mexico (including China, Korea, India and Thailand)
Watch out. Origin decides the rate. The same product can enter at 0% from the US under USMCA and at up to 50% from China after the January 2026 tariff increase.
Frequently asked questions
What is the import duty rate for Cosmetics & Skincare in Mexico?
The MFN (Most Favoured Nation) import duty rate for Cosmetics & Skincare (HS 3304) in Mexico is 10–15% on the CIF value. HS 3304. MFN 10–15%.
Is IVA charged on Cosmetics & Skincare imports to Mexico?
Yes. Mexico charges IVA at 16% on the CIF value plus any import duty. This applies to virtually all commercial imports.
Are there FTA rates available for Cosmetics & Skincare in Mexico?
Yes. CUSMA/TMEC: 0%. CUSMA/T-MEC (US, Canada), Mexico–EU Global Agreement (TMEC), CPTPP, Pacific Alliance (Chile, Colombia, Peru) are the key agreements — verify origin requirements with your customs broker.
How is import duty calculated for Cosmetics & Skincare entering Mexico?
Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 10–15% is applied to this value. IVA (16%) is then applied on the duty-paid value.
Verify this rate
Duty rates change. Always verify the current rate at the official tariff schedule before importing.
TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y Exportación) official database ↗Quick facts