Goods imported to Mexico are subject to an eight-digit classification system, which determines the duty rate and establishes any applicable non-tariff barriers such as quotas or other restrictions. These applicable duties and taxes can be paid at commercial banks locates at the Mexican port of entry. A value added tax (VAT) is also added by Mexican authorities which is normally 15 percent of the value of the goods. VAT for goods staying within the border zone (up to 20 kilometers south of the U.S. border) is 10 percent. There is also a customs processing fee of 0.8 percent.
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