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Mexico Import Duty Rate for Used & Second-Hand Cars

HS 8703 · Used motor vehicles for transport of persons

Mexico MFN Import Duty Rate

15–50%

on CIF value

CUSMA: lower

Mexico restricts used vehicle imports by age. CUSMA allows US/Canada used vehicles subject to bilateral quota and age rules.

Rate varies — verify exact HS subheading at the official tariff schedule.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (15–50%)

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: used & second-hand cars 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 15%	At 50%
Import duty	$1,635	$5,450
DTA customs processing fee (0.8%)	$87	$87
IVA (16%)	$2,020	$2,630
Total paid at the border	$3,742	$8,167

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 15–50% range. Excise, anti-dumping duties and broker fees are not included.

Classifying used & second-hand cars correctly

Used cars share heading 8703 with new ones; the age, engine size and fuel type of the vehicle decide the subheading and, in many countries, the excise.

Many countries cap vehicle age (Kenya eight years, several others five) or ban used imports outright
Customs often values used cars from official price guides rather than the invoice
Right-hand-drive vehicles are banned for registration in some left-hand-drive markets

Compliance. Expect a pre-shipment roadworthiness or radiation inspection (e.g. JEVIC or QISJ for cars from Japan) and deregistration papers from the country of export.

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 Used & Second-Hand Cars in Mexico?

The MFN (Most Favoured Nation) import duty rate for Used & Second-Hand Cars (HS 8703) in Mexico is 15–50% on the CIF value. Mexico restricts used vehicle imports by age. CUSMA allows US/Canada used vehicles subject to bilateral quota and age rules.

Is IVA charged on Used & Second-Hand Cars 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 Used & Second-Hand Cars in Mexico?

Yes. CUSMA: lower. 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 Used & Second-Hand Cars 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 15–50% is applied to this value. IVA (16%) is then applied on the duty-paid value.