The import tax on goods brought from Mexico into the U.S. depends almost entirely on one question: do the goods qualify as “originating” under the United States-Mexico-Canada Agreement? If yes, the duty rate is zero. If no, you pay the standard Harmonized Tariff Schedule rate for that product plus a 25% additional tariff imposed in March 2025 under the International Emergency Economic Powers Act. Processing fees apply either way.
That gap, between zero and 25-plus percent, is why USMCA qualification has become the single most important variable in the cost of importing from Mexico.
When Goods Qualify Duty-Free Under USMCA
USMCA is implemented under 19 U.S.C. Chapter 29.1Office of the Law Revision Counsel. 19 USC Ch 29 – United States-Mexico-Canada Agreement Implementation Shipping from a Mexican address is not enough. The goods themselves have to meet the agreement’s Rules of Origin.
The clearest cases are goods wholly obtained or produced in a USMCA country. Crops grown in Mexican soil, minerals extracted there, and fish caught in Mexican waters all qualify without much analysis. Manufactured goods that use materials from outside North America take more work.
Tariff Classification Shifts
Most manufactured products qualify by showing that non-originating materials went through a specified change in tariff classification during production in Mexico. Raw materials under one heading, finished product under another, with the specific change required set out in the agreement’s product-specific rules.
Regional Value Content
Some products, especially vehicles and auto parts, also have to meet a regional value content threshold. Passenger vehicles and core automotive components need at least 75% of their value to originate within the USMCA region; other vehicles and parts need 65% to 70%.2Congress.gov. USMCA Automotive Rules of Origin Miss those thresholds and the vehicle pays standard rates no matter where it was assembled.
The 10% De Minimis Safety Valve
If non-originating materials fail to undergo the required classification change, the product can still qualify when those materials are 10% or less of the good’s transaction value.3Office of the United States Trade Representative. USMCA Chapter 4 Rules of Origin This safety valve does not extend to textiles and apparel, which follow separate origin rules.
Claiming USMCA treatment requires a certification of origin. There is no mandatory government form; the certification can sit on the commercial invoice or another document, as long as it includes the twelve data elements required under 19 CFR 182.12.4eCFR. 19 CFR 182.12 – Certification of Origin
The 25% IEEPA Tariff on Non-Qualifying Goods
In March 2025, the federal government imposed a 25% additional tariff on most Mexican imports under the International Emergency Economic Powers Act, through Executive Order 14194. This duty stacks on top of the standard HTS rate.
Goods that enter duty-free as USMCA-originating are not subject to it.5U.S. Customs and Border Protection. International Emergency Economic Powers Act IEEPA Frequently Asked Questions CBP determines USMCA eligibility for the exemption based on General Note 11 of the Harmonized Tariff Schedule.6Federal Register. Amendment to Notice of Implementation of Additional Duties on Products of Mexico Before 2025, USMCA typically saved importers single-digit percentage rates on most goods. Now the difference between qualifying and not qualifying is 25 percentage points on top of whatever the base rate was.
The IEEPA tariffs have been challenged in court and the rate structure can change with little notice. Check CBP’s IEEPA guidance page before each shipment to confirm what is currently in effect.
Standard Duty Rates When USMCA Does Not Apply
For non-qualifying goods, the base rate comes from the Harmonized Tariff Schedule of the United States (HTSUS), established under 19 U.S.C. § 1202.7Office of the Law Revision Counsel. 19 USC 1202 – Harmonized Tariff Schedule Every importable product has a 10-digit classification code. For Mexican goods, the applicable rate normally appears in the “General” sub-column of Column 1. Rates run from zero on some raw materials to over 20% on certain finished goods.
Classification drives the number, so getting it right matters. Classifying a product under the wrong heading can mean years of overpaid duties or, more painfully, underpaid duties that CBP catches later. The U.S. International Trade Commission publishes the full schedule online, and CBP offers binding classification rulings through its Customs Rulings Online Search System for importers who want certainty before shipping.
Anti-Dumping and Countervailing Duties
Certain Mexican products carry further duties when the Department of Commerce determines they are being sold below fair market value (anti-dumping duties) or benefit from foreign government subsidies (countervailing duties). These rates are product-specific and can be substantial. Fresh tomatoes from Mexico are subject to an active anti-dumping duty order, and fresh strawberries have been under investigation since early 2026.8Federal Register. Fresh Tomatoes From Mexico Termination of Suspension Agreement Steel products, cement, and various agricultural goods from Mexico have faced these duties at various times.
Rates change through administrative reviews. Anti-dumping and countervailing duties apply whether or not the importer knew about them, so if a product might be covered, search the Department of Commerce’s case announcements before importing.
Fees That Apply to Every Shipment
Even USMCA-qualifying, duty-free shipments owe processing fees.
The Merchandise Processing Fee (MPF) for formal entries is 0.3464% of the imported goods’ value, with a minimum of $33.58 and a maximum of $651.50 for fiscal year 2026.9U.S. Customs and Border Protection. Customs User Fee – Merchandise Processing Fees Manual filings add a $4.03 surcharge.
Goods arriving by ocean vessel also owe a Harbor Maintenance Fee of 0.125% of the shipment’s value.10eCFR. 19 CFR 24.24 – Harbor Maintenance Fee Truck crossings at the land border and air freight are not subject to this fee, which makes the mode of transport a factor in total cost.
Shipments valued under $2,500 generally qualify for an informal entry with less paperwork.11U.S. Customs and Border Protection. Filing an Informal Entry for Goods That Are Less Than $2500 in Value Anything above that requires a formal entry, full documentation, a customs bond, and payment of estimated duties at filing. Some high-risk products and goods subject to quotas or trade remedy duties must go through formal entry regardless of value.
The $800 De Minimis Exemption Is Gone
Before August 2025, shipments valued at $800 or less entered duty-free under Section 321 of the Tariff Act, whether or not they qualified under any trade agreement. That exemption has been suspended. An executive order dated July 30, 2025, ended duty-free de minimis treatment for all countries effective August 29, 2025.12The White House. Suspending Duty-Free De Minimis Treatment for All Countries
Every shipment from Mexico now needs full customs documentation and duty payment, no matter how small the value. Small businesses and individual buyers who used the $800 threshold for low-value purchases now face duties and filing costs that did not exist before.
Penalties for Misclassification and Errors
Getting the paperwork wrong is not just an administrative problem. Under 19 U.S.C. § 1592, CBP can impose civil penalties scaled to the violation:13Office of the Law Revision Counsel. 19 USC 1592 – Penalties for Fraud, Gross Negligence, and Negligence
- Fraud: penalty up to the full domestic value of the merchandise, for intentional misrepresentation of origin, value, or classification.
- Gross negligence: up to four times the duties lost, or 40% of dutiable value if no duties were affected.
- Negligence: up to two times the duties lost, or 20% of dutiable value if no duties were affected.
Importers who find their own mistake and disclose it to CBP before an investigation starts get significantly reduced penalties. For negligent or grossly negligent violations, a prior disclosure typically limits the penalty to interest on the unpaid duties rather than a multiple of them.
The importer of record bears legal responsibility for accurate classification and valuation, even when a customs broker handles the filing. Reviewing your broker’s classification choices, rather than assuming they are correct, is the most practical protection against these penalties.