Amendment to the Global Rate on Courier-Based Imports

Amendment to the Global Import Tax Rate Applicable on Goods Imported via Courier Companies

Dear Clients and Friends,

The 2025 General Foreign Trade Rules provide that courier and parcel delivery companies may carry out customs clearance for goods they transport through a simplified procedure, provided that:

• They are registered in the Registry of Courier and Parcel Companies maintained by the customs authority; and
• The customs value of the goods does not exceed USD $2,500 or its equivalent in national or foreign currency.

In this regard, the General Foreign Trade Rules for 2025 establish that the duties applicable to goods imported under the simplified procedure are as follows:

• Shipments originating from a USMCA member country, with customs value not exceeding USD $50 or its equivalent, shall be cleared without payment of import duties or value-added tax. (See note)
• Shipments originating from a USMCA member country, with customs value exceeding USD $50 but not exceeding USD $117 or its equivalent in national or foreign currency, shall be subject to a global rate of 17% applied to the customs value. (See note)
• In all other cases, a global rate of 19% shall be applied to the customs value of the goods.

However, pursuant to an amendment to Rule 3.7.35 of the 2025 General Foreign Trade Rules, which will enter into force on August 15, 2025, the following changes are established:

• The previously applicable 19% global rate is modified to 33.5%, which shall apply to the customs value of imported goods when customs clearance is conducted by the courier company transporting them, under the simplified procedure, provided the goods do not originate from a USMCA member country.

• For shipments originating from a USMCA member country, with customs value exceeding USD $117 or its equivalent, the applicable global rate remains at 19%.

We consider that the aforementioned amendment is unconstitutional, and therefore, the taxpayer subject to the corresponding general import tax may challenge the amendment to Rule 3.7.35 of the 2025 General Foreign Trade Rules through an amparo proceeding, within 15 business days following its first application.

Should you be interested in pursuing legal action against this reform, we remain at your disposal to provide the corresponding legal counsel.

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Note: To qualify for the treatment described above, the goods must be covered by an air waybill or bill of lading and must not be subject to non-tariff regulations or restrictions.

Tax and Trade

Edmundo Hernández / edmundo.hernandez@ecrubio.com
Gloria Domínguez / gloria.dominguez@ecrubio.com
Arturo J. Bañuelos / arturo.banuelos@ecrubio.com
Natalia Aguilar / natalia.aguilar@ecrubio.com
Eduardo David / eduardo.david@ecrubio.com
Juan Carlos Partida / juan.partida@ecrubio.com
Alejandro Montes / alejandro.montes@ecrubio.com
Carlos Enríquez / carlos.enriquez@ecrubio.com
David Fujii / david.fujii@ecrubio.com
David Bermúdez / david.bermudez@ecrubio.com
Felipe Mendoza / felipe.mendoza@ecrubio.com
Fernando Holguín / fernando.holguin@ecrubio.com
Salvador Garza / salvador.garza@ecrubio.com
Franco Herrera / franco.herrera@ecrubio.com
Alexa Araiza / alexa.araiza@ecrubio.com
Carlos Canseco / carlos.canseco@ecrubio.com
Claudio Vázquez / claudio.vazquez@ecrubio.com
Jaime Ogushi  / jaime.ogushi@ecrubio.com 
Luis Delgado / luis.delgado@ecrubio.com
Miguel Torres / miguel.torres@ecrubio.com 
Natalia Aguilar / natalia.aguilar@ecrubio.com

 

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