Mexico Import Duty Rate for Footwear & Shoes
HS 6402–6405 · Footwear with various outer soles and uppers
Mexico MFN Import Duty Rate
20–30%
CUSMA: 0%
MFN 20–30%. CUSMA 0% for qualifying North American content.
Rate varies — verify exact HS subheading at the official tariff schedule.
How duty is calculated
CIF value
Product cost + international freight + insurance
Import duty (20–30%)
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: footwear & shoes 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 20% | At 30% |
|---|---|---|
| Import duty | $2,180 | $3,270 |
| DTA customs processing fee (0.8%) | $87 | $87 |
| IVA (16%) | $2,107 | $2,281 |
| Total paid at the border | $4,374 | $5,638 |
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 20–30% range. Excise, anti-dumping duties and broker fees are not included.
Classifying footwear & shoes correctly
Chapter 64 covers footwear, classified by the material of the outer sole and the upper: 6402 rubber or plastic, 6403 leather uppers, 6404 textile uppers, 6405 other.
- The upper's material is judged by the largest external surface area, not weight
- Sports shoes, waterproof boots and slippers each have their own subheadings with different rates
- Footwear duties are among the highest MFN rates (often 10–17% in the EU, up to 37.5% in the US)
Compliance. Footwear labelling rules apply in the EU (materials of upper, lining and sole), and many markets watch origin closely because of high rates.
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 Footwear & Shoes in Mexico?
The MFN (Most Favoured Nation) import duty rate for Footwear & Shoes (HS 6402–6405) in Mexico is 20–30% on the CIF value. MFN 20–30%. CUSMA 0% for qualifying North American content.
Is IVA charged on Footwear & Shoes 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 Footwear & Shoes in Mexico?
Yes. CUSMA: 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 Footwear & Shoes 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 20–30% 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