Mexico Customs Regulations for Courier Companies and ECommerce Platforms

The Mexican Tax Administration Service (SAT) identified improper practices by courier and delivery companies in the importation of various goods aimed at avoiding the payment of General Import Tax (IGI) and Value-Added Tax (IVA).

On May 30, SAT informed that its fiscal units detected an increase in the importation of clothing, home decorations, jewelry, kitchen utensils, toys, electronics, and other items, involving foreign companies engaged in online sales, eCommerce platforms, consignees, and courier and delivery companies. These companies were allegedly committing smuggling and tax fraud by evading tax payments and failing to comply with non-tariff regulations and restrictions.

• The Government of Mexico (GOM) under the General Rules of Foreign Commerce has established as improper practices:
• Manipulating orders sent on the same day, week, or month by dividing them into individual packages with undervalued original order amounts so that the value of each package does not exceed US$ 50.
• Assisting, helping, contributing, cooperating, coordinating, or participating directly or indirectly in improperly applying the simplified clearance of goods through courier and delivery companies; evading the payment of IGI and IVA; and failing to describe or incorrectly describing the products.
• Anyone who advises, counsels, provides services or participates in the execution or implementation of any of the practices mentioned above.

We strongly recommend that U.S. exporters selling products through these e-platforms or sending shipments via courier companies stay informed about this situation. It is important to note that the GOM may not always provide specific communication channels or timeframes for resolving controversies. 
More information about the update to this Mexican regulation can be found here:  http://omawww.sat.gob.mx/normatividad_RMF_RGCE/Paginas/documentos2024/rgce/anticipadas/2daVersion_Anticipada1raModificacionAnexo5dela1raRMRGCE2024.pdf
For further questions on this issue or if you encounter any problems with Mexican Customs, please ask Manny at Manuel.Velazquez@trade.gov.  

To learn about eCommerce opportunities Adriana.Carrillo@trade.gov.