HS 3105Chemicals · Mexico

NPK Compound Fertilizers - HS 3105 classification, duty and landed cost - Import into Mexico

Duty and tax snapshot for importing chemicals (HS 3105) into Mexico. Typical MFN duty ~0%, IVA 16% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

IVA

16%

Total taxes / CIF

16.9%

Worked landed-cost example

USD 90,000 FOB parcel of chemicals (HS 3105) shipped to Mexico.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

DTA (0.8%)USD 792

IVA @ 16%USD 15,967

Destination inlandUSD 1,800

Landed cost ≈ USD 117,559

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3105.20	Fertilizers containing N, P and K

Mexico duty regime

IGI (General Import Tax) under TIGIE + 0.8% DTA. Zero-duty preferential access under USMCA (T-MEC), CPTPP, updated Mexico-EU FTA (2024) and 12+ bilateral FTAs.

Customs notes

· TIGIE: 8-digit code (HS 6 + 2 national digits) managed by SAT/ANAM.
· IMMEX / Maquiladora programme allows temporary duty-free import of inputs for re-export - key driver of Mexican manufacturing.
· PROSEC schemes reduce IGI on inputs for specific industries (electronics, auto, textile).
· USMCA (T-MEC): 75% RVC for autos plus labour value content test; yarn-forward rules for textiles.

Frequently asked questions

What is the typical import duty on chemicals (HS 3105) into Mexico?

Mexico applies an MFN duty of about 0% on HS chapter 3105 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (IGI (General Import Tax) under TIGIE + 0) may reduce this to 0% for qualifying origins.

How is IVA calculated on imports of chemicals in Mexico?

Mexico charges IVA at 16% on the CIF value plus duty. IGI + 0.8% DTA + 16% IVA

What is the landed cost of a USD 90,000 FOB shipment of chemicals into Mexico?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 16% IVA brings total taxes to about USD 16,759 (~16.9% of CIF). Landed at buyer's warehouse ≈ USD 117,559.

Which HS code should I use for chemicals in Mexico?

Start with the 6-digit international HS heading - for example 3105.20 (Fertilizers containing N, P and K). Mexico customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping chemicals to Mexico?

Most importers into Mexico prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IVA to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Mexico customs need to clear HS 3105?

TIGIE: 8-digit code (HS 6 + 2 national digits) managed by SAT/ANAM. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.