HS 10Agricultural commodities · Mexico

HS Code for Wheat - Import into Mexico

Duty and tax snapshot for importing agricultural commodities (HS 10) 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 60,000 FOB parcel of agricultural commodities (HS 10) shipped to Mexico.

FOB valueUSD 60,000

Origin chargesUSD 900

FreightUSD 4,800

InsuranceUSD 300

CIFUSD 66,000

Import duty @ 0%USD 0

DTA (0.8%)USD 528

IVA @ 16%USD 10,644

Destination inlandUSD 1,200

Landed cost ≈ USD 78,372

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

Sample HS codes

Code	Description
1001.11	Durum wheat, seed
1001.19	Durum wheat, other than seed
1001.91	Other wheat and meslin, seed
1001.99	Other wheat and meslin (milling grade)
1101.00	Wheat or meslin flour

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 agricultural commodities (HS 10) into Mexico?

Mexico applies an MFN duty of about 0% on HS chapter 10 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 agricultural commodities 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 60,000 FOB shipment of agricultural commodities into Mexico?

On a USD 60,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 66,000. Applying 0% duty and 16% IVA brings total taxes to about USD 11,172 (~16.9% of CIF). Landed at buyer's warehouse ≈ USD 78,372.

Which HS code should I use for agricultural commodities in Mexico?

Start with the 6-digit international HS heading - for example 1001.11 (Durum wheat, seed). 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 agricultural commodities 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 10?

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.