Mexico Customs Regulation Update for U.S. Exporters

U.S. companies exporting to Mexico or operating through intermediaries should be aware of these updates, as they could directly impact compliance and operational costs.

On October 7, 2024, the Mexican Tax Administration Service (SAT) published regulatory changes to combat tax evasion. Any company importing goods and/or services into Mexico must always retain value-added tax (IVA). Furthermore, online retailers acting as intermediaries must register with the Mexican federal taxpayer registry and withhold applicable taxes.  Provision of services must be proven before income tax (ISR) and value-added tax (IVA) deductions can be taken for service contracts. 
The Mexican government is tightening oversight on courier companies to identify imports that may not be paying the appropriate taxes. It is also enhancing verification processes to ensure that the declared goods match the shipped goods. U.S. exporters using courier services or doing business with intermediaries should be mindful of these stricter controls.

The new regulations require companies engaging in temporary imports to obtain certification or provide a tax guarantee to ensure that goods return to their country of origin. Mexican Customs Brokers can now be penalized for infractions during the import/export process.  The government is closely monitoring the importation of sugar mixtures combined with activated charcoal, which are later separated to avoid paying taxes.

The official government notice is available here: https://www.gob.mx/sat/prensa/sat-refuerza-la-vigilancia-para-combatir-practicas-abusivas-056-2024?idiom=es

U.S. Commercial Service in Mexico can assist U.S. exporters in resolving customs-related issues. For further questions on this issue or if you encounter any problems with Mexican Customs, please Ask Manny, contact: Manuel.Velazquez@trade.gov