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Mexico Import Duty Rate for Smartphones & Mobile Phones

HS 8517.12 · Telephones for cellular networks

Mexico MFN Import Duty Rate

on CIF value

ITA signatory — 0% MFN on mobile phones.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (0%)

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: smartphones & mobile phones 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 0%
Import duty	$0
DTA customs processing fee (0.8%)	$87
IVA (16%)	$1,758
Total paid at the border	$1,845

IVA is usually recoverable for a registered business, so the cost that stays with you is the duty and levies. Excise, anti-dumping duties and broker fees are not included.

Classifying smartphones & mobile phones correctly

Heading 8517 covers telephones for cellular networks (8517.13 for smartphones since HS 2022, 8517.14 for other mobile phones) and base stations and network equipment in 8517.6x.

Smartwatches with a SIM are classified as 8517.62, not as phones
Phone cases go to their material chapter (3926 plastic, 4202 leather) and chargers to 8504.40
Refurbished phones take the same code as new ones but may face different valuation rules

Compliance. Radio equipment needs type approval in most markets — CE/RED in the EU, FCC ID in the US, UKCA in Great Britain, IMDA in Singapore — and lithium batteries inside must be shipped under UN3481 rules.

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 Smartphones & Mobile Phones in Mexico?

The MFN (Most Favoured Nation) import duty rate for Smartphones & Mobile Phones (HS 8517.12) in Mexico is 0% on the CIF value. ITA signatory — 0% MFN on mobile phones.

Is IVA charged on Smartphones & Mobile Phones 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 Smartphones & Mobile Phones in Mexico?

Mexico has free trade agreements with CUSMA/T-MEC (US, Canada), Mexico–EU Global Agreement (TMEC), CPTPP, Pacific Alliance (Chile, Colombia, Peru). Check whether your origin country qualifies for a preferential rate on HS 8517.12.

How is import duty calculated for Smartphones & Mobile Phones 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 0% is applied to this value. IVA (16%) is then applied on the duty-paid value.