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GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇲🇽 Mexico

CUSTOMS AUTHORITYServicio de Administración Tributaria — SAT (Tax Administration Service, Customs Division)
STANDARD VAT16%
DE MINIMIS (USD)US$50

De Minimis Threshold

THRESHOLD (USD)

US$50

LOCAL CURRENCY

USD $50 equivalent

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Mexico lowered its de minimis threshold to USD $50 as of June 2020 (from USD $200) for courier and postal imports, to protect domestic businesses from low-cost imports. The USMCA/CUSMA/T-MEC raised the de minimis for goods from the US and Canada to USD $117 for taxes and USD $117 for duties. VAT (IVA, 16%) applies to imports above the de minimis.

As of: 2020-06-01

VAT / GST on Imports

16%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Pedimento (Mexican Customs Declaration in SAAI system)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05Certificate of Origin (USMCA certification or other FTA CO)
06COFEPRIS sanitary registration (for food, drugs, cosmetics)
07SENASICA phytosanitary or animal health certificate
08IFT homologation certificate (for telecommunications equipment)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and ammunition (strictly controlled by SEDENA — Ministry of National Defense; very difficult to import)
  • Medicines and pharmaceuticals (COFEPRIS registration required)
  • Food products (SENASICA/COFEPRIS registration)
  • Telecommunications equipment (IFT homologation required)
  • Used vehicles (complex regulations; PROSEC programs for manufacturers)
  • Endangered species (SEMARNAT/CITES permit required)
  • Cultural artifacts and antiques (INAH or SRE permits)

Prohibited Import Categories

  • Narcotics and controlled substances
  • Counterfeit goods
  • Pornographic material involving minors
  • Firearms and military equipment without SEDENA permits
  • Products from endangered species without permits
  • Hazardous wastes

Special Notes

  • 01Mexico-US-Canada Agreement (USMCA/T-MEC) provides zero tariffs on qualifying goods between the three countries.
  • 02IVA (Impuesto al Valor Agregado) is 16% standard. Border zone rate is also 16% (formerly 11% was abolished).
  • 03Mexico is part of numerous FTAs including with the EU (TLCUEM), Japan, Chile, and many others.
  • 04The Ventanilla Única de Comercio Exterior Mexicana (VUCEM) is the single window for trade declarations.
  • 05Maquiladora (IMMEX) program allows duty-free import of materials for manufacturing/export.
  • 06COFEPRIS (Federal Commission for Protection against Sanitary Risks) oversees food, drug, and cosmetic imports.
  • 07Used clothing and shoes have specific import restrictions.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Mexico.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog