Verified 2026 Mexico Customs Data(View Sources)

Plastic Film Import Duty & Landed Cost: Italy to Mexico

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

HTS Code3920900000

2026 Tariff & Cost Breakdown for Importing Plastic Film

Importing Plastic Film from Italy to Mexico in 2026 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 10000.00
ShippingEUR 0.00
InsuranceEUR 0.00
CIF ValueEUR 10000.00
Customs Duty15%EUR 1500.00
VAT/GST16%EUR 1840.00
Total Landed CostEUR 13340.00

HS Code Classification for Plastic Film

Primary HS Code: 3920.900000 — What It Covers

The primary HS Code 3920.900000 covers Plastic Film and other plastic sheets, which are subject to specific regulations and duties.

Why Misclassification Carries Risk in Mexico

Misclassifying Plastic Film under the wrong HS Code can lead to fines and penalties imposed by the Servicio de Administración Tributaria and other regulatory bodies, including the Secretaría de Economía.

Step-by-Step Guide: Importing Plastic Film from Italy to Mexico

Step 1: Verify Your HS Code & Product Description

Importers must verify the correct HS Code 3920.900000 and product description for their Plastic Film to avoid misclassification and ensure compliance with Servicio de Administración Tributaria regulations.

Step 2: Gather Required Import Documents

Required documents include a commercial invoice, certificate of origin, and packing list, which must be submitted to the Servicio de Administración Tributaria along with the NOM-018-SCT2-2010 certification.

Commercial Invoice Requirements

A commercial invoice must include the HS Code, product description, and CIF value in USD, as well as other relevant details.

Certificate of Origin

A certificate of origin is required to prove the Plastic Film originates from Italy, which does not have a bilateral Free Trade Agreement with Mexico.

Packing List & Shipping Documents

A packing list and shipping documents must be accurate and detailed to facilitate customs clearance and avoid delays.

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 + (CIF x 0.15) + (CIF x 0.16).

Step 4: Submit to Mexico Customs Authority

Importers must submit a pedimento de importación to the Servicio de Administración Tributaria prior to the arrival of the goods, which includes the electronic declaration of the Plastic Film import.

Step 5: Pay Duties & Clear Goods

After submitting the required documents and paying the duties, the Plastic Film can be cleared and released from customs, allowing it to be transported to a Almacén Fiscalizado or other designated location.

How to Legally Reduce Duty on Plastic Film Imports into Mexico

Applicable Free Trade Agreements in 2026

There are no applicable Free Trade Agreements between Italy and Mexico in 2026, which means importers must pay the full 15% duty on Plastic Film imports.

Duty Deferral Options: Bonded Warehouses & FTZs

Importers can consider using a Almacén Fiscalizado or other duty deferral options to delay paying duties on their Plastic Film imports.

Preferential Tariff Programs

No preferential tariff programs apply to Plastic Film imports from Italy to Mexico, which means importers must pay the standard 15% duty and 16% VAT.

Mexico Customs Compliance Rules for Plastic Film

Servicio de Administración Tributaria Requirements for Plastic Film

The Servicio de Administración Tributaria requires importers to comply with all regulations, including the submission of a pedimento de importación and the payment of duties and taxes, to avoid fines and penalties.

De Minimis Threshold

The de minimis threshold is 50 USD, below which no duties or taxes are payable, but importers must still comply with all other regulatory requirements.

Frequently Asked Questions About Plastic Film Import Duty from Italy to Mexico

What is the HS Code for Plastic Film?

The HS Code 3920.900000 covers Plastic Film and other plastic sheets. Importers must verify the correct HS Code to avoid misclassification and ensure compliance with Servicio de Administración Tributaria regulations.

Do I need a certificate of origin for Plastic Film imports?

Yes, a certificate of origin is required to prove the Plastic Film originates from Italy, which does not have a bilateral Free Trade Agreement with Mexico.

What is the duty rate for Plastic Film imports from Italy to Mexico?

The 15% duty applies to Plastic Film imports from Italy to Mexico, in addition to the 16% VAT on the CIF value in USD.

Can I use a bonded warehouse to store my Plastic Film imports?

Yes, importers can use a Almacén Fiscalizado to store their Plastic Film imports and delay paying duties, but must comply with all regulatory requirements.

What are the penalties for non-compliance with Servicio de Administración Tributaria regulations?

Non-compliance can result in fines and potential loss of import privileges, as well as other penalties imposed by the Servicio de Administración Tributaria and other regulatory bodies.

Do I need to obtain any certifications for my Plastic Film imports?

Yes, importers must obtain the NOM-018-SCT2-2010 certification for their Plastic Film imports to comply with Servicio de Administración Tributaria regulations.

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