HS 3915Plastics & Rubber · Mexico

Plastic Scrap & Waste - HS 3915 classification, duty and landed cost - Import into Mexico

Duty and tax snapshot for importing plastics & rubber (HS 3915) into Mexico. Typical MFN duty ~6%, 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

23.9%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3915) shipped to Mexico.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

DTA (0.8%)USD 396

IVA @ 16%USD 8,459

Destination inlandUSD 900

Landed cost ≈ USD 62,225

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

Sample HS codes

Code	Description
3915.10	Waste, parings and scrap of polyethylene
3901.90	Polymers of ethylene, other

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 plastics & rubber (HS 3915) into Mexico?

Mexico applies an MFN duty of about 6% on HS chapter 3915 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 plastics & rubber 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 45,000 FOB shipment of plastics & rubber into Mexico?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 16% IVA brings total taxes to about USD 11,825 (~23.9% of CIF). Landed at buyer's warehouse ≈ USD 62,225.

Which HS code should I use for plastics & rubber in Mexico?

Start with the 6-digit international HS heading - for example 3915.10 (Waste, parings and scrap of polyethylene). 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 plastics & rubber 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 3915?

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.