Verified 2026 Mexico Customs Data(View Sources)

Cotton T-Shirts Import Duty & Landed Cost: Vietnam to Mexico

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Mexico.

HTS Code6109100000

2026 Tariff & Cost Breakdown for Importing Cotton T-Shirts

Importing Cotton T-Shirts from Vietnam to Mexico incurs a 15% duty and 16% VAT on the CIF value in USD. The total cost is calculated by adding the duty and VAT to the CIF value, resulting in a significant expense for importers.

Cost Breakdown

ComponentRateAmount
Product ValueEUR 1.72
ShippingEUR 0.00
InsuranceEUR 0.00
CIF ValueEUR 1.72
Customs Duty15%EUR 0.26
VAT/GST16%EUR 0.32
Total Landed CostEUR 2.30

HS Code Classification for Cotton T-Shirts

Primary HS Code: 6109.100000 — What It Covers

The primary HS Code 6109.100000 covers Cotton T-Shirts and is used to classify these products for import and export purposes. Accurate classification is vital to avoid penalties and ensure compliance with Servicio de Administración Tributaria regulations.

Why Misclassification Carries Risk in Mexico

Misclassification of Cotton T-Shirts can lead to fines and potential loss of import privileges, emphasizing the need for accurate HS Code classification to avoid Servicio de Administración Tributaria penalties.

Step-by-Step Guide: Importing Cotton T-Shirts from Vietnam to Mexico

Step 1: Verify Your HS Code & Product Description

Importers must verify the HS Code and product description for Cotton T-Shirts to ensure accuracy and compliance with Servicio de Administración Tributaria regulations. This step is critical to avoid misclassification and associated penalties.

Step 2: Gather Required Import Documents

Servicio de Administración Tributaria requires importers to gather all necessary documents, including a commercial invoice, certificate of origin, and packing list, to import Cotton T-Shirts from Vietnam to Mexico.

Commercial Invoice Requirements

A commercial invoice must include the HS Code, product description, quantity, and value of the Cotton T-Shirts being imported. The invoice must be in USD and comply with Servicio de Administración Tributaria requirements.

Certificate of Origin

A certificate of origin is required to verify the country of origin for the Cotton T-Shirts and must be issued by the manufacturer or exporter in Vietnam.

Packing List & Shipping Documents

A packing list and shipping documents, such as a bill of lading or air waybill, are required to facilitate the clearance of Cotton T-Shirts through Mexican customs.

Step 3: Calculate Your Landed Cost

The landed cost is calculated by adding the 15% duty and 16% VAT to the CIF value in USD, resulting in a total cost of CIF + (15% duty + 16% VAT) = Total.

Step 4: Submit to Mexico Customs Authority

Importers must submit the required documents, including the pedimento de importación, to the Servicio de Administración Tributaria prior to the arrival of the shipment.

Step 5: Pay Duties & Clear Goods

After submitting the required documents, importers must pay the 15% duty and 16% VAT and clear the Cotton T-Shirts through Mexican customs, ensuring compliance with all Servicio de Administración Tributaria regulations.

How to Legally Reduce Duty on Cotton T-Shirts Imports into Mexico

Applicable Free Trade Agreements in 2026

There is no bilateral Free Trade Agreement between Vietnam and Mexico, meaning that importers cannot take advantage of reduced or eliminated duties for Cotton T-Shirts.

Duty Deferral Options: Bonded Warehouses & FTZs

Importers can consider using a bonded warehouse, such as Almacén General de Depósito, to defer duty payment on Cotton T-Shirts until they are released into the Mexican market.

Preferential Tariff Programs

No preferential tariff programs apply to the importation of Cotton T-Shirts from Vietnam to Mexico, meaning that importers must pay the full 15% duty and 16% VAT.

Mexico Customs Compliance Rules for Cotton T-Shirts

Servicio de Administración Tributaria Requirements for Cotton T-Shirts

Servicio de Administración Tributaria requires importers to comply with all regulations, including the submission of a pedimento de importación and payment of 15% duty and 16% VAT, to import Cotton T-Shirts from Vietnam to Mexico.

De Minimis Threshold

The de minimis threshold is 50 USD, below which no duties or taxes are payable on Cotton T-Shirts imported from Vietnam to Mexico.

Frequently Asked Questions About Cotton T-Shirts Import Duty from Vietnam to Mexico

What is the duty rate for Cotton T-Shirts imported from Vietnam to Mexico?

The duty rate for Cotton T-Shirts imported from Vietnam to Mexico is 15%. This rate is applicable to all Cotton T-Shirts imported from Vietnam, regardless of their value or quantity.

Is there a Free Trade Agreement between Vietnam and Mexico?

No, there is no bilateral Free Trade Agreement between Vietnam and Mexico, meaning that importers must pay the full 15% duty and 16% VAT on Cotton T-Shirts.

What is the VAT rate for Cotton T-Shirts imported from Vietnam to Mexico?

The VAT rate for Cotton T-Shirts imported from Vietnam to Mexico is 16%, which is applicable to the CIF value of the goods in USD.

What is the de minimis threshold for Cotton T-Shirts imported from Vietnam to Mexico?

The de minimis threshold is 50 USD, below which no duties or taxes are payable on Cotton T-Shirts imported from Vietnam to Mexico.

What certifications are required for Cotton T-Shirts imported from Vietnam to Mexico?

NOM-019-SCFI-2011 certification is required for Cotton T-Shirts imported from Vietnam to Mexico, ensuring compliance with Mexican product safety and quality standards.

What is the penalty for non-compliance with Servicio de Administración Tributaria regulations?

The penalty for non-compliance with Servicio de Administración Tributaria regulations can result in fines and potential loss of import privileges, emphasizing the need for importers to comply with all regulations.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.