---
title: Import and Export Tax Law | Royal Mail Mexico
description: La Ley de los Impuestos Generales de Importación y Exportación es conocida por sus siglas LIGIE, ahí están las normas del comercio exterior.
image: https://digital.royal-courier.com/hubfs/Imported_Blog_Media/ligie.jpg
---

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# Law of General Import and Export Taxes

From ![Picture of Royal Courier](https://app.hubspot.com/settings/avatar/d41d8cd98f00b204e9800998ecf8427e) [Royal Courier](https://digital.royal-courier.com/en-us/author/royal-courier) /  Jul 27, 2025, 10:44:59 PM

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The Law of General Import and Export Taxes is commonly known by its acronym LIGIE, and it covers all the regulations related to foreign trade in the country.

### The main objective of the LIGIE is to classify all goods and determine their classification in international trade.

The LIGIE includes various explanatory notes that form a universal summary containing the official interpretation of the nomenclature on which the customs tariff is based, as well as definitions of some concepts and details of the products included and excluded.

![Ilustración de concepto abstracto de despacho de aduanas](https://img.freepik.com/vector-gratis/ilustracion-concepto-abstracto-despacho-aduanas_335657-3935.jpg)

**The LIGIE is the shortest law because it only has two articles, which are:**

**![](https://digital.royal-courier.com/hs-fs/hubfs/image-png-1.png?width=150&height=36&name=image-png-1.png)     TIGIE** 

 

![](https://digital.royal-courier.com/hs-fs/hubfs/image-png-2.png?width=160&height=27&name=image-png-2.png)  General Import and Export Tax Tariff (TIGIE) 

 

## General Import and Export Tax Tariff (TIGIE)

The importance of classifying goods lies in the fact that their respective import or export taxes must be applied, and for this, they must have a universal identification code for customs, statistical, and transportation purposes. This code is typically 6 digits long, and depending on the country, two additional digits are added to the nomenclature to identify the tariff, the means of transport, and the requirements for entering or leaving a country.

![Clasificación arancelaría: qué es y cual es su importancia. » XPRESS RELEASE](https://www.xpressrelease.mx/wp-content/uploads/2024/06/1604593731206.png)

**Some of the sections covered in this article include:**

1- Live animals and products from the animal kingdom.

2- Products from the plant kingdom.

3- Products of food industries.

4- Mineral products.

5- Products of chemical industries.

6- Plastics and rubbers; their manufactures.

7- Textile materials and their manufactures.

8- Common metals and their manufactures.

9- Means of transportation.

10- Art or collection objects and antiques.

 

**\*This article is the most extensive because it contains more than 12,000 fractions.**

## General and Complementary Rules for the application of the TIGIE.

In this second article, the general rules for the interpretation of the LIGIE tariff are presented, and they are equally valid for determining the applicable tariff fraction within each subdivision.

Turning to a company dedicated to foreign trade, such as Royal Courier, will ensure that the transportation process follows the appropriate steps and complies with the established standards.

#### Royal Courier, international imports and exports.

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