🇲🇽 Mexico
AMERICAS
Servicio de Administración Tributaria — SAT (Tax Administration Service, Customs Division)
16%
Duty-Free Allowances
| Category | Allowance |
|---|---|
| Alcohol | 3L |
| Cigarettes | 200 |
| Personal goods value | US$500 |
| For air travelers: USD $500 duty-free in personal goods (excluding alcohol and tobacco). Alcohol: 3L per adult. Tobacco: 200 cigarettes or 25 cigars or 200g tobacco. For land border crossings: USD $75 duty-free. Goods above the limit are taxed at a simplified 16% rate plus VAT. | |
For air travelers: USD $500 duty-free in personal goods (excluding alcohol and tobacco). Alcohol: 3L per adult. Tobacco: 200 cigarettes or 25 cigars or 200g tobacco. For land border crossings: USD $75 duty-free. Goods above the limit are taxed at a simplified 16% rate plus VAT.
Cash Declaration Threshold
US$10,000
Local currency equivalent: MXN
Travelers carrying cash, traveler's cheques, or negotiable instruments above this threshold must declare them at customs on arrival.
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.