ELTOSAI Logistics Guide
HS Code: Harmonized System Codes and Mexico's Fracción Arancelaria
Updated October 2026 · By the ELTOSAI brokerage team
The Harmonized System (HS) is the World Customs Organization's standard for classifying traded products: a 6-digit code where each pair of digits narrows the category (chapter, heading, subheading). Every customs authority in the world starts from these 6 digits and extends them for national use.
From HS code to fracción arancelaria
Mexico extends the 6-digit HS code to 8 digits under its TIGIE (Tarifa de la Ley de los Impuestos Generales de Importación y Exportación). Those 8 digits are the fracción arancelaria: the code your agente aduanal declares on the pedimento. It determines your IGI duty rate, whether sectorial permits or NOM standards apply, and eligibility for preferential treatment under trade agreements.
Misclassification is the most expensive common error in Mexican imports. A wrong code can mean paying the wrong duty for years, missing a required permit (which can get freight seized), or triggering a SAT audit with back duties and fines.
Getting classification right
Classify before you ship, not when the container arrives. Provide your broker with technical specifications, materials composition, function descriptions and photos: classification follows what the product is and does, not what you call it. For new or complex products, get a written classification opinion and keep it on file.
- 6-digit HS code (global) → 8-digit fracción arancelaria (Mexico, TIGIE)
- The code drives duty rate, permits, NOMs and trade-agreement eligibility
- Validate classification before shipment with technical specs
- Keep classification opinions on file: SAT audits look back years
Frequently asked questions
What is an HS code?
A 6-digit Harmonized System code classifying a product for customs worldwide, maintained by the World Customs Organization. Countries extend it nationally: Mexico uses 8 digits.
What is the fracción arancelaria?
Mexico's 8-digit tariff classification under the TIGIE, declared on the pedimento. It sets the duty rate and determines permit and NOM requirements.
What happens if I classify my goods wrong?
You may pay the wrong duty, miss required permits (risking seizure), or face SAT audits with back duties and fines. Validate classification with your broker before shipping.
Related shipping routes
Mexican gateways
Mexico customs guides
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