Mexico imposed tariffs on products imported by parcel and courier services starting January 1, 2025.

These tariffs will be different depending on whether the country of origin does not operate free trade agreements with Mexico, or if it is part of the Agreement between Mexico, the United States and Canada (USMCA) or the Comprehensive and Progressive Agreement of Trans-Pacific Partnership (CPTPP), among other variables.

Products imported by parcel

The Tax Administration Service (SAT) applies a 19% tariff to goods that in this case correspond to nations with which Mexico does not have free trade agreements.

In the case of Panama and the members of CPTPP or the Pacific Alliance, whose customs value does not exceed 1 US dollar or its equivalent in local or foreign currency, the goods will be cleared without payment of the General Import Tax (IGI) and VAT.

This last benefit will be granted provided that the following conditions are met:

• The goods are covered with an air waybill or bill of lading and the value consigned in these does not exceed the amount indicated in the present fraction.
• The goods are not subject to compliance with non-tariff regulations and restrictions.
• And the customs processing fee (DTA) established in article 49, section IV of the Federal Law of Duties (LFD) is paid.

USMCA

The changes to the “General Foreign Trade Rules for 2025 and its Annex 13” were published on December 30, 2025 in the Official Journal of the Federation (DOF). They will be effective until December 31, 2025.

In addition, SAT adjusted the customs value for the simplified procedure. This value changed from US$1,000 to US$50, provided that IGI and VAT are not paid and the good originates from the USMCA. However, the following conditions must be met:

• The goods must be supported by an air waybill or bill of lading.
• They must not be subject to non-tariff regulations or restrictions.
• It is mandatory to pay the Customs Processing Fee, according to article 49, section IV, of the Federal Law of Duties.

On the other hand, SAT allows the application of a flat rate of 17% for goods originating from the USMCA whose customs value exceeds US$50. This benefit applies under the following conditions:

• The customs value must not exceed US$117.
• The goods must have an air waybill or bill of lading.
• They must not be subject to non-tariff regulations or restrictions.