Tariff guide for importers

US tariffs on Mexico in 2026: what Mexican goods pay now and how USMCA changes it

As of October 7, 2026, Mexican goods entered duty-free under USMCA pay no added US tariff except Section 232 duties on goods such as steel, aluminum and some vehicles, plus any antidumping or countervailing duties. Mexican goods that don't qualify pay their normal duty plus a 10% Section 301 duty in force since July 24, 2026. The 25% IEEPA tariff ended on February 24, 2026.

Updated · 31 primary sources

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Key facts

Goods entered duty-free under USMCA
Exempt from the Section 301 duty (9903.05.94)[1]
Section 301 duty on other products of Mexico
10% since July 24, 2026 (9903.05.55)[2]
IEEPA tariff on non-USMCA Mexican goods (25%)
Not collected on entries from February 24, 2026[13]
Section 122 surcharge
10% on non-USMCA goods, February 24 to July 24, 2026; expired[15]
Section 232 steel and aluminum
50% of full customs value; USMCA does not exempt[19]
Fresh tomatoes antidumping duty
17.09% all-others rate since July 14, 2025[25]
USMCA joint review, July 1, 2026
United States did not agree to extend; annual reviews follow[28]

What a US importer pays on Mexican goods today

US duties are owed by the importer of record, usually the US buyer, not the Mexican seller.[3] What a Mexican product pays turns on one question first: is it entered duty-free as an originating good under the United States-Mexico-Canada Agreement (USMCA)? Every 2025 and 2026 tariff action on Mexico has treated those goods differently from the rest.

As of October 7, 2026, an entry of Mexican-origin goods is built from these layers.

  • The normal duty or the USMCA rate. Originating goods claimed under USMCA enter at the preferential rate, which for most lines is free, and are also exempt from the merchandise processing fee.[4] Goods that don't qualify pay the Column 1 General rate for their HTS line.[1]
  • A 10% Section 301 duty on products of Mexico under heading 9903.05.55 since July 24, 2026, except for goods entered free of duty under USMCA (9903.05.94) and the general exemptions listed in U.S. note 52.[2][1]
  • Section 232 duties instead of the Section 301 duty on covered goods: steel, aluminum and copper, wood products, vehicles and parts, trucks and buses. USMCA qualification lowers the vehicle rates and some steel derivative rates, but not most metals rates.[1]
  • Antidumping and countervailing duties on goods under an order, such as fresh tomatoes. USMCA does not remove them.[25]
  • Fees: the merchandise processing fee on formal entries of goods that don't claim USMCA and, for goods unloaded from a vessel, the harbor maintenance fee.[30][31]

The US duty stack on goods from Mexico, October 7, 2026

The table lists each measure that applies, or applied during 2025 and 2026, to goods of Mexican origin. Rates are additional to the Column 1 or USMCA rate unless the row says otherwise.

US duties on products of Mexico, as of October 7, 2026
MeasureRateUSMCA duty-free goodsLegal basisEffective dates
Section 301, forced labor (in force)10%[2]Exempt (9903.05.94)[1]Section 301, Trade Act of 1974; 91 FR 47318; 9903.05.55[2][1]From July 24, 2026[2]
Section 232 steel, aluminum, copper (in force)50% or 25% of full customs value by annex; 15% combined tier for Annex III[19]Not exempt; limited quantities authorized by Commerce for auto supply chains get a reduced rate (9903.82.18, 9903.82.19); USMCA steel derivatives in Annex I-C pay 25% on non-US content (9903.82.20)[1][20]Section 232; Proclamation 11021[19]Full-value basis from April 6, 2026[19]
Section 232 vehicles and parts (in force)25% on cars, light trucks and parts; 25% on medium and heavy trucks and parts; 10% on buses[21][22]Approved USMCA vehicles: 25% on non-US content only; USMCA parts: no 232 duty (9903.94.06, 9903.74.10)[1]Proclamations 10908 and 10984[21][22]Cars April 3, 2025; trucks November 1, 2025[21][22]
Section 232 wood products (in force)10% on softwood lumber; 25% on upholstered wooden furniture, kitchen cabinets and vanities[23]Not exempt; no Mexico line in the HTS[1]Proclamation 10976; 9903.76.01 to 9903.76.03[23][1]From October 14, 2025[23]
Antidumping and countervailing dutiesSet by each order and company[25]Still applyTariff Act of 1930; Commerce ordersOrder by order
Section 122 surcharge (ended)10%[15]Exempt (9903.03.08)[1]Proclamation 11012; 9903.03.01[15]February 24 to July 24, 2026[16]
IEEPA southern-border tariff (ended)25%; potash 10%[7][9]Exempt from March 7, 2025 (9903.01.04)[9][1]Executive Order 14194; 9903.01.01, 9903.01.05[7][1]March 4, 2025 to February 23, 2026[8][13]

Notes to the table

Each note applies to the rows named in it. A licensed customs broker confirms which Chapter 99 lines go on the entry.

  • Note 1, what counts as USMCA duty-free. The Section 301 and Section 122 exemptions cover products of Mexico entered free of duty under USMCA, including the treatment in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99, and whether or not "S" or "S+" appears in the Special column for the HTS line.[1][2] The exemption depends on the entry: the importer has to claim USMCA, which it does by putting "S" or "S+" before the subheading.[4] A Mexican good that is not originating under the USMCA rules of origin, or that is entered without a USMCA claim, pays the 10%.
  • Note 2, other Section 301 exemptions. Goods listed in U.S. note 52(b) of Chapter 99 are exempt for every origin; the list includes fresh tomatoes (0702.00.20 to 0702.00.60) and avocados (0804.40.00). Civil aircraft and parts, listed articles for pharmaceutical use, donations and informational materials are exempt too.[1] So are goods that pay Section 232 duties on metals, vehicles and parts, trucks and parts, wood products, covered semiconductors or patented pharmaceuticals (9903.05.90).[1]
  • Note 3, Section 232 and USMCA. For autos and trucks, Commerce can approve an importer to pay the 25% only on the non-US content of a USMCA-qualifying vehicle (9903.94.03, 9903.74.03).[1][24] USMCA derivative steel articles in the Annex I-C tier pay 25% on the non-US content and on US content above 40% of value (9903.82.20, 9903.82.21).[1][20] Full Section 232 rates are in our Section 232 guide.
  • Note 4, Section 201 safeguard. Mexico is excluded from the quartz surface products safeguard in force since August 15, 2026.[1]
  • Note 5, in-transit rule. Goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. ET on July 24, 2026, and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty.[1]

What changed, and when: February 2025 to October 2026

Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.

  • March 4, 2025. 25% IEEPA tariff on products of Mexico under Executive Order 14194 of February 1, 2025, after a pause from February 4.[7][8]
  • March 7, 2025. Goods entered duty-free under USMCA are exempted, and the rate on non-USMCA potash is cut to 10%.[9]
  • April 2025. The reciprocal tariffs of Executive Order 14257 do not apply to Canada or Mexico; their border-emergency tariffs apply instead.[10]
  • July 14, 2025. Commerce ends the 2019 suspension agreement on fresh tomatoes and issues an antidumping duty order.[25]
  • October 14, 2025. Section 232 duties on softwood lumber, upholstered wooden furniture and kitchen cabinets.[23]
  • November 1, 2025. Section 232 duties on medium- and heavy-duty trucks, their parts and buses.[22]
  • February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariffs on Mexico the same day.[11][12]
  • February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts, with USMCA duty-free goods exempt.[13][15]
  • April 6, 2026. Section 232 metals duties move to the full customs value of the product.[19]
  • July 1, 2026. First USMCA joint review. The United States does not agree to extend the agreement for a new 16-year term.[28]
  • July 20, 2026. The US International Trade Commission declines to revoke the tomato antidumping order in a changed-circumstances review.[26]
  • July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 duty on products of Mexico begins, with USMCA duty-free goods exempt.[15][2]
  • October 5, 2026. USTR opens comments for the 2027 USMCA joint review, due January 12, 2027.[28]

The IEEPA tariff on Mexico: 25%, then zero

Executive Order 14194 imposed a 25% tariff on products of Mexico under the International Emergency Economic Powers Act (IEEPA), citing illegal migration and illicit drugs at the southern border. It took effect on March 4, 2025.[7][8] From March 7, 2025, goods entered duty-free under USMCA were exempt, and non-USMCA potash paid 10%.[9] The rate on other non-USMCA goods stayed at 25% (9903.01.01) until the end.[1] Mexican goods were never subject to the separate reciprocal tariff.[10]

On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026.[11][13] IEEPA duties paid on Mexican goods are refunded with interest through CBP's CAPE process, claimed by the importer of record or the customs broker that filed the entries.[14] See the tariff refund guide for eligibility and deadlines, and get an IEEPA refund estimate for what your entries paid.

Section 122 and Section 301: the 10% duties, with USMCA goods exempt

Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge under Section 122 of the Trade Act of 1974 from February 24 to July 24, 2026. It exempted goods entered free of duty as goods of Canada or Mexico under USMCA, and it did not apply to Section 232 goods.[15] Its legality is on appeal, and CBP has published no Section 122 refund process as of October 7, 2026.[17][18] The Section 122 refund status page tracks the case.

From July 24, 2026, USTR imposed a 10% Section 301 duty on products of Mexico. USTR found that Mexico has a prohibition on imports made with forced labor but has failed to enforce it effectively, and put Mexico in the 10% group of economies.[2] The HTS exempts products of Mexico entered free of duty under USMCA (9903.05.94).[1] This duty is separate from the China Section 301 lists covered in our Section 301 guide.

Section 232 on Mexican steel, aluminum and vehicles

Section 232 duties apply by product, and for most programs Mexico pays the general rate. Since April 6, 2026, Mexican steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, and Annex I-B goods 25%.[19] USMCA qualification does not lower these rates, except for limited quantities of Canadian- or Mexican-melted steel and smelted aluminum that Commerce authorizes for producers supplying US vehicle and parts makers (9903.82.18, 9903.82.19).[1]

Vehicles and parts. Passenger vehicles, light trucks and their parts pay 25%, and medium- and heavy-duty trucks and their parts 25%.[21][22] USMCA-qualifying auto parts and truck parts pay no Section 232 duty as of October 7, 2026 (9903.94.06, 9903.74.10). USMCA-qualifying vehicles pay 25% on their non-US content once Commerce approves the importer's US-content submission.[1][24]

Wood products. Mexican softwood lumber pays 10%, and upholstered wooden furniture and kitchen cabinets and vanities 25%, with no Mexico-specific line.[23][1]

Antidumping and countervailing duties on Mexican goods

Antidumping (AD) and countervailing (CVD) duties are set product by product and company by company, and they apply on top of every duty above, USMCA or not.

Fresh tomatoes. Commerce withdrew from the 2019 agreement suspending the antidumping investigation and issued an AD order applicable July 14, 2025. The all-others rate is 17.09%, and seven named exporters have their own rates, from 2.81% to 273.43%.[25] On July 20, 2026 the US International Trade Commission found that changed circumstances did not warrant revoking the order.[26] Tomatoes are on the Section 301 exemption list, so the AD duty is the main added duty on them.[1]

Other orders. Orders cover other Mexican products too, such as circular welded non-alloy steel pipe, whose AD order was continued in January 2024.[27] Ask a licensed customs broker to check your HTS line and producer against Commerce's orders before you buy.

Claiming USMCA on an entry

USMCA treatment is claimed by the importer on the entry summary, by putting "S" or "S+" before the HTS subheading of each originating good. The claim rests on a certification of origin completed by the importer, exporter or producer.[4] The certification has no prescribed form, must be in the importer's possession when the claim is made, must contain the data elements listed in 19 CFR 182.12, and is given to CBP on request.[5][6] If the importer later learns the certification is wrong, it must correct the claim and pay any duty owed.[4]

With so many 2026 duties exempting USMCA duty-free goods, a valid claim is now worth the 10% Section 301 duty on top of the normal rate. Whether a product qualifies under the rules of origin is a question for the producer and a licensed customs broker.

Low-value shipments. Duty-free de minimis treatment is suspended for all countries, including Mexico, so small shipments need an entry and pay the duties that apply. See our de minimis guide.[29]

The USMCA joint review: where it stands

USMCA entered into force on July 1, 2020, and ends on July 1, 2036 unless each party confirms it wants a new 16-year term. At the first joint review on July 1, 2026, the United States did not agree to extend the agreement. The three countries will now hold a joint review every year until all three agree to extend or the term runs out.[28]

On October 5, 2026 USTR asked for public comments and hearing requests ahead of the 2027 joint review, due by 11:59 p.m. EST on January 12, 2027.[28] As of October 7, 2026, USMCA preferences remain in force, and the review has not by itself changed any tariff rate.

How to find the rate for your product

The duty depends on the 10-digit HTS line, whether the good qualifies for USMCA and the entry date. These steps get you to an estimate; the importer's licensed customs broker confirms it.

  1. Classify the product to 10 digits with the HTS code finder.
  2. Open the tariff simulator with Mexico as origin, enter the code and the entry date, and check each Chapter 99 duty it lists.
  3. Confirm with the producer whether the good is originating under USMCA and get a certification of origin before it ships.
  4. Check whether the line is covered by Section 232 or by an antidumping or countervailing duty order. Browse import duty by HTS code for how common lines stack.
  5. Ask the importer's licensed customs broker to confirm the claim and the Chapter 99 lines before entry.

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Terms on this page:Importer of Record (IOR)Merchandise Processing Fee (MPF)Harmonized Tariff Schedule (HTS)Antidumping and Countervailing Duties (AD/CVD)Harbor Maintenance Fee (HMF)

Frequently asked questions

What is the US tariff on Mexico right now?

As of October 7, 2026, Mexican goods entered duty-free under USMCA pay no added tariff except Section 232 duties on products such as steel, aluminum and some vehicles, and any antidumping or countervailing duties.[1] Other Mexican goods pay the normal duty plus a 10% Section 301 duty, in force since July 24, 2026.[2] Check your line in the tariff simulator.

Is the 25% tariff on Mexico still in effect?

No. The 25% was an IEEPA tariff on Mexican goods that did not qualify for USMCA. CBP stopped collecting all IEEPA duties on goods entered from February 24, 2026, after the Supreme Court held that IEEPA does not authorize tariffs.[7][13][11]

Do USMCA goods from Mexico pay the 10% Section 301 duty?

No. Products of Mexico entered free of duty under USMCA are exempt under heading 9903.05.94.[1] Mexican goods that are not originating, or entered without a USMCA claim, pay the 10% unless another exemption applies.

What is the US duty on Mexican tomatoes?

Fresh tomatoes from Mexico are under an antidumping duty order since July 14, 2025, with a 17.09% all-others rate and separate rates for seven named exporters.[25] They are on the Section 301 exemption list in U.S. note 52(b), so the 10% does not apply to them.[1]

Are Mexican cars and auto parts tariffed?

Passenger vehicles and light trucks pay a 25% Section 232 duty; if they qualify for USMCA and Commerce approves the importer's submission, the 25% applies only to the non-US content. USMCA-qualifying auto parts pay no Section 232 duty as of October 7, 2026.[21][1]

Can I get a refund of the IEEPA tariffs I paid on Mexican goods?

The importer of record can. CBP refunds IEEPA duties with interest through CAPE in the ACE Portal, and only the importer of record or the customs broker that filed the entries can claim.[14] See the tariff refund guide.

Is USMCA ending?

Not now. At the July 1, 2026 joint review the United States did not agree to a new 16-year term, which triggers annual joint reviews. The agreement stays in force and runs to July 1, 2036 unless the parties extend it.[28]

Can Airlift clear my shipment from Mexico through US customs?

Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker. We arrange US customs entries through licensed customs brokers. We also move ocean freight into Mexico, for example from India.

Sources

  1. Harmonized Tariff Schedule of the United States, 2026 Revision 20, Chapter 99 subchapter III (headings 9903.01.01 to 9903.01.05, 9903.03.08, 9903.05.55, 9903.05.85 to 9903.05.92, 9903.05.94, 9903.74.03, 9903.74.10, 9903.76.01, 9903.82.18 to 9903.82.21, 9903.94.03, 9903.94.06; U.S. notes 2, 16, 33, 38, 41 and 52). U.S. International Trade Commission, September 28, 2026.
  2. Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies Related to the Failure To Impose and Enforce Forced Labor Import Prohibitions (91 FR 47318). Federal Register (Office of the U.S. Trade Representative), July 28, 2026.
  3. 19 CFR 141.1, Liability of importer for duties. Electronic Code of Federal Regulations, September 23, 2026.
  4. 19 CFR 182.11, Filing of claim for preferential tariff treatment upon importation (USMCA). Electronic Code of Federal Regulations, October 7, 2026.
  5. 19 CFR 182.12, Certification of origin (USMCA). Electronic Code of Federal Regulations, October 7, 2026.
  6. United States-Mexico-Canada Agreement (USMCA) (page last modified December 1, 2025). U.S. Customs and Border Protection, December 1, 2025.
  7. Executive Order 14194: Imposing Duties To Address the Situation at Our Southern Border (90 FR 9117). Federal Register, February 7, 2025.
  8. Executive Order 14198: Progress on the Situation at Our Southern Border (90 FR 9185). Federal Register, February 10, 2025.
  9. Executive Order 14232: Amendment to Duties To Address the Flow of Illicit Drugs Across Our Southern Border (90 FR 11787). Federal Register, March 11, 2025.
  10. Executive Order 14257: Regulating Imports With a Reciprocal Tariff To Rectify Trade Practices That Contribute to Large and Persistent Annual United States Goods Trade Deficits (90 FR 15041). Federal Register, April 7, 2025.
  11. Learning Resources, Inc. v. Trump, No. 24-1287 (opinion). Supreme Court of the United States, February 20, 2026.
  12. Executive Order 14389: Ending Certain Tariff Actions (91 FR 9437). Federal Register, February 25, 2026.
  13. CSMS # 67834313, Ending Collection of International Emergency Economic Powers Act Duties. U.S. Customs and Border Protection, February 22, 2026.
  14. International Emergency Economic Powers Act (IEEPA) Duty Refunds (page last modified September 30, 2026). U.S. Customs and Border Protection, September 30, 2026.
  15. Proclamation 11012: Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems (91 FR 9339). Federal Register, February 25, 2026.
  16. CSMS # 67844987, Imposing Temporary Section 122 Duties. U.S. Customs and Border Protection, February 23, 2026.
  17. Slip Op. 26-47, Oregon v. United States and Burlap and Barrel, Inc. v. United States. U.S. Court of International Trade, May 7, 2026.
  18. Order granting stay pending appeal, State of Oregon v. Trump, Nos. 2026-1804, 2026-1805 (filed order, Doc. 61, from the court docket via CourtListener RECAP). U.S. Court of Appeals for the Federal Circuit, June 11, 2026.
  19. Proclamation 11021: Strengthening Actions Taken To Adjust Imports of Aluminum, Steel, and Copper Into the United States (91 FR 18201). Federal Register, April 9, 2026.
  20. Proclamation 11032: Further Adjusting the Tariff Regimes for Imports of Aluminum, Steel, and Copper Into the United States (91 FR 34085). Federal Register, June 4, 2026.
  21. Proclamation 10908: Adjusting Imports of Automobiles and Automobile Parts Into the United States (90 FR 14705). Federal Register, April 3, 2025.
  22. Proclamation 10984: Adjusting Imports of Medium- and Heavy-Duty Vehicles, Medium- and Heavy-Duty Vehicle Parts, and Buses Into the United States (90 FR 48451). Federal Register, October 22, 2025.
  23. Proclamation 10976: Adjusting Imports of Timber, Lumber, and Their Derivative Products Into the United States (90 FR 48127). Federal Register, October 6, 2025.
  24. Amending Procedures for Submissions by Importers of Automobiles Qualifying for Preferential Tariff Treatment Under the USMCA To Determine U.S. Content (91 FR 53602). Federal Register (Commerce, International Trade Administration), August 19, 2026.
  25. Fresh Tomatoes From Mexico: Termination of Suspension Agreement, Rescission of Administrative Reviews, and Imposition of an Antidumping Duty Order (90 FR 33363). Federal Register (Commerce, International Trade Administration), July 17, 2025.
  26. Fresh Tomatoes From Mexico; Determination, Investigation No. 751-TA-30 (Changed Circumstances Review) (91 FR 46455). Federal Register (U.S. International Trade Commission), July 23, 2026.
  27. Certain Welded Carbon Steel Pipes and Tubes From India, Thailand, and the Republic of Turkey; Certain Circular Welded Non-Alloy Steel Pipe From Brazil, Mexico, the Republic of Korea, and Taiwan; and Certain Circular Welded Carbon Steel Pipes and Tubes From Taiwan: Continuation of Antidumping Duty Orders (India, Mexico, the Republic of Korea, Taiwan, Thailand, and the Republic of Turkey), Continuation of Countervailing Duty Order (the Republic of Turkey), and Revocation of Antidumping Duty Order (Brazil) (89 FR 1877). Federal Register (Commerce, International Trade Administration), January 11, 2024.
  28. Request for Public Comments and Notice of Public Hearing Relating to the Operation of the Agreement Between the United States of America, the United Mexican States, and Canada (91 FR 63379). Federal Register (Office of the U.S. Trade Representative), October 5, 2026.
  29. Executive Order 14324: Suspending Duty-Free De Minimis Treatment for All Countries (90 FR 37775). Federal Register, August 5, 2025.
  30. Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (91 FR 48398). Federal Register (U.S. Customs and Border Protection), July 31, 2026.
  31. 19 CFR 24.24, Harbor maintenance fee. Electronic Code of Federal Regulations, September 23, 2026.

General information, not legal advice. Tariff measures change often, and how one applies to your goods depends on the HTS classification, the country of origin, the value and the entry date. Confirm the treatment of your entries with a licensed customs broker before you act. Airlift USA is an NVOCC and freight forwarder, not a licensed customs broker; we arrange customs entries and refund filings through licensed customs brokers.

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