HomeChapter 99Heading 99039903.89

HS Code 9903.89 : Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of mexico, as provided for in u.s. note 2(a) to this subchapter is 9903.89. Under the 2026 Mexico (SAT / TIGIE), the representative MFN general duty rate is 5.00 % [SNICE TIGIE 2026].

Chapter
Heading
Subheading
9903.89
MX MFN Duty
5.00 %
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 99
Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
Heading 9903
Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
Subheading .89
.89
Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

🇺🇸 US 🇬🇧 UK 🇪🇺 EU 🇨🇦 Canada 🇲🇽 Mexico 🇨🇳 China AU (soon) IN (soon) JP (soon) BR (soon) GCC (soon)
Mexico (SAT / TIGIE Customs Tariff 2026)
9903.89.01.00
SAT Base MFN Customs Duty
5.00 %
Verified July 2026 · SNICE TIGIE Source

MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)

SAT MFN Arancel Rate
5.00 %
TIGIE Tariff [SNICE]
Federal Import IVA
16.00% IVA General
8.00% Región Fronteriza [SAT IVA]
Customs Processing Fee (DTA)
0.80% DTA
Cuota fija for T-MEC [Ley Federal de Derechos]
T-MEC Courier De Minimis
US$50 Tax / US$117 Duty
Express Courier Exemption [T-MEC]
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY

Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.

Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9903.89

Receive an automated email notification whenever SAT or Secretaría de Economía publishes duty rate adjustments or customs notices for 9903.89.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Mexican Trade Remedies (SE / UPCI) & Safeguards

SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
TMECTratado entre México, Estados Unidos y Canadá (T-MEC / USMCA)FreeMust satisfy T-MEC tariff shift or Regional Value Content (RVC) rules.
CPTPPTratado de Integración Progresista de la Asociación TranspacíficoFree / PreferentialCPTPP Certificate of Origin and origin criterion.
TLCUEMAcuerdo Global México-Unión Europea (TLCUEM)Free / PreferentialEUR.1 Movement Certificate or REX Exporter Declaration.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter

MODULE 11: SAT Consulta Arancelaria (Diario Oficial de la Federación)

Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 9903.89.

Query official SAT Central Administration of Customs Normativity consulta criteria:

Search Official SAT Consulta Portal for 9903.89 →

US National HTS Tariff Lines (9903.89)

HTS Code Description General Rate Special (FTA) Rate Column 2 Rate Unit
9903.89.01 Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter The duty provided in the applicable subheading + 0% No change Rate on request
9903.89.05 New airplanes and other new aircraft, as defined in U.S. note 21(b) to this subchapter (other than military airplanes or other military aircraft), of an unladen weight exceeding 30,000 kg (described in statistical reporting numbers 8802.40.0040, 8802.40.0060 or 8802.40.0070) The duty provided in the applicable subheading + 15% Free Rate on request
9903.89.07 Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg (provided for in subheading 8802.40.00), the foregoing not described in subheading 9903.89.05 The duty provided in the applicable subheading Free Rate on request
9903.89.10 Provided for in the subheadings enumerated in U.S. note 21(c) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.13 Provided for in subheadings enumerated in U.S. note 21(d) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.16 Provided for in subheadings enumerated in U.S. note 21(e) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.19 Provided for in subheadings enumerated in U.S. note 21(f) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.22 Provided for in subheadings enumerated in U.S. note 21(g) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.25 Provided for in subheadings enumerated in U.S. note 21(h) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.28 Provided for in subheadings enumerated in U.S. note 21(i) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.31 Provided for in subheadings enumerated in U.S. note 21(j) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.34 Provided for in subheadings enumerated in U.S. note 21(k) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.37 Provided for in subheadings enumerated in U.S. note 21(l) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.40 Provided for in subheadings enumerated in U.S. note 21(m) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.43 Provided for in subheadings enumerated in U.S. note 21(n) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.46 Provided for in subheadings enumerated in U.S. note 21(o) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.49 Provided for in subheadings enumerated in U.S. note 21(p) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.50 Irish and Scotch Whiskies (provided for in subheading 2208.30.30), the foregoing not described in subheading 9903.89.49 The duty provided in the applicable subheading Free Rate on request
9903.89.52 Provided for in subheadings enumerated in U.S. note 21(q) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.55 Provided for in subheadings enumerated in U.S. note 21(r) to this subchapter The duty provided inthe applicable subheading+ 25% Free Rate on request
9903.89.57 Provided for in subheadings enumerated in U.S. note 21(s) to this subchapter The duty provided in the applicable subheading + 25% Free Rate on request
9903.89.59 Spirits obtained by distilling grape wine or grape marc (grape brandy), other than Pisco and Singani, in containers each holding not over 4 liters, valued over $3.43/liter (provided for in subheading 2208.20.40), the foregoing not described in subheading 9903.89.57 The duty provided in the applicable subheading Free Rate on request
9903.89.61 Fuselages and fuselage sections, wings and wing assemblies (other than wings having exterior surfaces of carbon composite material), horizontal stabilizers, and vertical stabilizers as defined in U.S. note 21(t), suitable for use solely or principally with new airplanes and other aircraft of an unladen weight over 30,000 kg as described in subheading 9903.89.05 (described in statistical reporting number 8803.30.0030) The duty provided in the applicable subheading + 15% Free Rate on request
9903.89.63 Other parts of airplanes or helicopters (provided for [described]in statistical reporting number 8803.30.0030), the foregoing not described [provided for]in subheading 9903.89.61 The duty provided in the applicable subheading Free Rate on request

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
9903.01 Subheading under Heading 9903 Compare Subheading 9903.01 →
9903.02 Subheading under Heading 9903 Compare Subheading 9903.02 →
9903.03 Subheading under Heading 9903 Compare Subheading 9903.03 →
9903.04 Subheading under Heading 9903 Compare Subheading 9903.04 →
9903.05 Subheading under Heading 9903 Compare Subheading 9903.05 →
9903.08 Subheading under Heading 9903 Compare Subheading 9903.08 →
9903.17 Subheading under Heading 9903 Compare Subheading 9903.17 →
9903.18 Subheading under Heading 9903 Compare Subheading 9903.18 →

Official Primary Sources & Authority References

SNICE Portal de Consulta TIGIE 2026 ↗

Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.

Servicio de Administración Tributaria (SAT) Comercio Exterior ↗

Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter is classified under HS 9903.89 (Heading 9903, Chapter 99). The representative MX MFN general duty rate is 5.00 %.
How is HS 9903.89 distinguished within Heading 9903 (Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter)?
Heading 9903 covers Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter. Subheading 9903.89 specifically isolates Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9903.
What are the primary candidate subheadings related to HS 9903.89?
Related subheadings under Heading 9903 include 9903.01, 9903.02, 9903.03, 9903.04, 9903.05, 9903.08, 9903.17, 9903.18. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter into Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 9903.89 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 9903.89?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What import taxes (IVA and DTA) apply to commercial imports under HS 9903.89 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 9903.89?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 9903.89?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 9903.89?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 9903.89?
Imports under HS 9903.89 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 9903.89?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.