What Are Tariff Codes and How Are They Used in a CFDI?

If you issue CFDIs with the Foreign Trade Complement, you’ll likely need to include the correct tariff code for the goods you export. In this article, we’ll explain what tariff codes are, why they’re important, and how to use them properly in international trade — especially when working with electronic invoicing in Mexico.

What is a Tariff Code?

A tariff code (also known as a “tariff fraction”) is a numeric code used to identify and classify goods in global trade. It provides a common language for customs authorities to apply duties, regulations, and taxes consistently across borders.

In Mexico, tariff codes consist of 10 digits:

• The first 6 digits follow the Harmonized System (HS) established by the World Customs Organization (WCO).

• The next 2 digits are defined by Mexico’s tariff system (LIGIE/TIGIE).

• The last 2 digits form the NICO (Número de Identificación Comercial), which helps with product-specific classification.

Benefits of Using Tariff Codes Correctly

Accurate classification brings multiple advantages:

1. Regulatory compliance: Ensures SAT and customs requirements are met.

2. Correct tax and duty application: Avoids penalties or delays due to misclassification.

3. Trade agreement benefits: Enables preferential treatment under agreements like the USMCA (T-MEC).

4. Optimized logistics: Classification impacts permits, restrictions, and transportation.

5. Commercial advantages: Some tariff codes may be exempt from tariffs or qualify for special programs.

Legal Framework in Mexico

Tariff codes are governed by:

• LIGIE: The General Import and Export Tax Law.

• TIGIE: The applicable tariff schedule.

• The Harmonized System: An international agreement implemented by the WCO.

In Mexico, the Ministry of Economy, together with the SAT, is responsible for assigning and maintaining these codes.

Structure of a Mexican Tariff Code

Let’s look at an example:

• 0508.50.03 → Lemons and limes (Citrus limon, Citrus latifolia)

Here:

• 0508.50 → Comes from the Harmonized System (international)

• 03 → Defined by Mexican tariff law (TIGIE)

What is the NICO?

In 2020, Mexico added the NICO to improve trade statistics and product identification. It adds 2 more digits to the base tariff code.

For example:

• 0508.50.03.01 → Mexican lime (Citrus aurantifolia)

• 0508.50.03.02 → Seedless lime (Citrus latifolia)

The first 8 digits are the same, but the NICO helps distinguish specific varieties.

💡 NICOs do not affect duties or taxes — they’re for statistical and control purposes.

Where to Look Up Tariff Codes?

To classify your products correctly, you can consult:

• The Mexican Ministry of Economy’s tariff catalog

• The SAT’s Tariff Code Classifier

• The catalog used for the Foreign Trade Complement in CFDI

Automate Your CFDI with Tariff Codes Using Our API

If your business exports goods and needs to include tariff codes in CFDIs, Facturapi makes it simple.

With our electronic invoicing API, you can:

• Automate the issuance of CFDIs with the Foreign Trade Complement

• Dynamically assign the correct tariff codes and NICOs

• Ensure SAT compliance and avoid errors in customs documentation

Explore our API and simplify your international invoicing today.