The contributions that can be caused on the ground of importation are the following:

General Importation Tax (IGI)

• • ​AD Valorem
• • Specific  
• • Mixed 

Legal Basis: Article 12 of the International Trade Law and General Taxes of Importation and exportation and diverse Free Agreement Trade signed in wich México is part Law.

Those custom duties mey get the next modalities:

• •Tariff-quota
• •Seasonal tariff

Legal basis: Article 13 of the Inernational Trade Law

Value Added Tax (IVA)

Any fisical or moral person who imports any product or service is obligated to pay the value added tax.

Legal Basis: Article 1 and 27 of the Agregate Value Tax Law.

New Automobiles Tax (ISAN)

There are obligated to pay the tax about new automóviles, fisical or moral persons who imports in definitely to the country, as far as it is other than the manufacterer, assembler, autorized distributor or merchant in the vehicles área.

Legal basis: Articles 1 and 2 of the ISAN Federal Law

Production and Service Special Tax (IEPS)

Legal Basis: Articles 1 and 2 os the IEPS Law

Customs Procedure Right (DTA)

Legal Basis: Article 1 and 49 of the Rights Federal Law

Storage Right

Legal Basis: Articles 1, 41 and 42 of the Rights Federal Law