Countries › Mexico › Guide › 9. Trade and customs › Courier and e-commerce imports into Mexico: the simplified courier procedure, the 33.5 percent global rate and the USMCA thresholds of US$50 and US$117

Courier and e-commerce imports into Mexico: the simplified courier procedure, the 33.5 percent global rate and the USMCA thresholds of US$50 and US$117

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Last verified: 2026-10-26 · Status: Stable

Authorized courier and parcel companies can clear shipments of up to US$2,500 of customs value per consignee through a simplified procedure, paying a single global rate on the value that replaces import duty, VAT and the customs processing fee. The general global rate is 33.5 percent; shipments from the United States and Canada pay nothing up to US$50, 17 percent from US$50 to US$117 and 19 percent above that, and goods from Pacific Alliance and CPTPP partners worth US$1 or less are duty and VAT free; alcohol and tobacco carry their own rates. The procedure suits samples and low value consumer shipments, not business stock: non tariff measures still apply, the importer is not registered as such, and courier pedimentos under the simplified procedure are not deductible for income tax.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Maximum customs value per consignee for simplified courier imports	2500 USDRGCE 2026 rule 3.7.5, as of 2026-10-26 · in force
General global rate on simplified courier imports	33.5 %RGCE 2026 rule 3.7.35, section I, as of 2026-10-26 · in force
USMCA courier shipments free of import duty and VAT up to	50 USDRGCE 2026 rule 3.7.35, section III, a), as of 2026-10-26 · in force
Global rate for USMCA courier shipments above US$50 up to US$117	17 %RGCE 2026 rule 3.7.35, section III, b), as of 2026-10-26 · in force
Global rate for USMCA courier shipments above US$117	19 %RGCE 2026 rule 3.7.35, section III, c), as of 2026-10-26 · in force
Term of a courier simplified clearance authorization	2 yearsLey Aduanera art. 88 bis, as of 2026-10-26 · in force

The rule

1. Who may use the simplified procedure. The National Customs Agency may authorize courier and parcel companies to clear goods through a simplified procedure if they keep a risk analysis system that checks customs and foreign trade compliance and records value, description, nature and origin, give customs online access to it and meet the rules. The authorization lasts up to two years and may be extended for an equal term if requested four months before expiry. Couriers determine and pay the taxes by applying a factor published by the Ministry of Finance on the customs or commercial value, built from the VAT rate, the DTA and the highest tariff rate of each LIGIE chapter. Imports and exports in pedimentos under this procedure are not deductible for income tax.Ley Aduanera (decree DOF 19 November 2025, in force 1 January 2026), Art. 88 bis, 2025-11-19 official text · verified 2026-10-26

2. Value cap and paperwork. An authorized courier may clear goods it transports if their customs value does not exceed US$2,500 per addressee or consignee for imports (no cap for exports), through a pedimento filed by a broker, brokerage firm or accredited representative using generic codes (9901.00.01 for pieces, 9901.00.02 for kilograms, 9901.00.05 for liters). The importer's RFC is declared, or the courier's if not provided. The courier must transmit the documents proving compliance with non tariff measures for the real tariff line, and any countervailing duties must be paid in the pedimento.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025, RGCE rule 3.7.5, 2025-12-27 official text · verified 2026-10-26

3. Global rates. Taxes on simplified courier imports are a global rate applied to the value: (I) 33.5 percent in general; (II) for shipments from Pacific Alliance (TLCP), its additional protocol (PAAP) or CPTPP (TIPAT) partners worth US$1 or less, no import duty or VAT, only the fixed DTA; (III) for shipments from USMCA countries: no import duty or VAT up to US$50 (paying the fixed DTA), 17 percent above US$50 up to US$117, and 19 percent above US$117, in each case only if the goods are covered by an air waybill or bill of lading and, for the first two bands, not subject to non tariff measures. Alcoholic beverages, cigarettes and cigars pay specific global rates under rule 3.7.6 (for example 77 percent for drinks up to 14 degrees and 691 percent for cigarettes from non treaty origins).
Cost to do it: 33.5 percent of value from non agreement countries; 0, 17 or 19 percent for USMCA shipments by value band.
Example: A MXN 2,775.39 parcel (US$150) from China pays MXN 929.76; the same parcel from the United States pays MXN 527.32. / US$150 parcel: US$50.25 at 33.5 percent, US$28.50 at 19 percent.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025, RGCE rules 3.7.35 and 3.7.6, 2025-12-27 official text · verified 2026-10-26

Origin	Customs value	Global rate	Tax on a US$100 parcel
USMCA country	Up to US$50	0 percent (DTA only)	Not applicable
USMCA country	Over US$50 up to US$117	17 percent	US$17 (MXN 314.54)
USMCA country	Over US$117	19 percent	Not applicable
Pacific Alliance or CPTPP partner	US$1 or less	0 percent (DTA only)	Not applicable
Any other origin, or treaty goods outside the bands	Up to US$2,500	33.5 percent	US$33.50 (MXN 619.84)
Alcohol and tobacco	Any	Specific rates, for example 77 to 114 percent for drinks and 691 percent for cigarettes (non treaty)	Varies

Global rates on simplified courier imports by origin and value, verified 26 October 2026 against RGCE 2026 rules 3.7.5, 3.7.6 and 3.7.35. MXN at 18.5026 per USD.

Worked example

A Mexican online shop considers bringing in phone cases from China through a courier: a US$2,000 consignment (MXN 37,005) would pay 33.5 percent, US$670 (MXN 12,397), under rule 3.7.35, with no separate VAT to credit and no income tax deduction for the pedimento (Ley Aduanera art. 88 bis).
Imported as a regular definitive import by the registered company, the same goods would pay the LIGIE duty for the line, the 8 per thousand DTA and 16 percent VAT that the company can credit, and the cost would be deductible.
For a business, the regular import is usually cheaper and keeps the tax deductions; the courier route fits samples and one off shipments.

Step by step

1. Use the simplified procedure only for samples, documents and low value shipments up to US$2,500 per consignee.
2. Give the courier your RFC so the pedimento is in your name.
3. Check non tariff measures for the real tariff line; they apply even when a generic code is used (rule 3.7.5, section II).
4. For US and Canadian shipments, keep the waybill value accurate to stay in the right band.
5. For regular stock, register in the Padrón de Importadores and import under a normal pedimento so VAT is creditable and costs deductible.

Common traps

Exceeding the cap. The US$2,500 limit applies per addressee or consignee on imports (rule 3.7.5); larger consignments must be cleared under a regular pedimento by a registered importer.
Assuming the courier route is cheaper. 33.5 percent on value without creditable VAT or deductibility often costs more than a regular import.
Ignoring non tariff measures. Goods with a NOM or permit need the compliance documents even in the courier channel.
Mislabeled origin. Alcohol and tobacco bearing marks of non treaty countries pay the higher specific global rates even with a certificate of origin (rule 3.7.6, section I).

Sources

Related: Mexico country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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