Calculating Import Taxes for Products Supplied from the United States to Mexico

Overview

Mexico Tax Exemption Threshold

• Products originating from the United States are eligible for USMCA preferential tariff rate. At the T1 import stage in Mexico, parcels with a declared value of ≤ US $50 are exempt from import taxes. Parcels with a declared value greater than US $50 but less than US $2,500 are subject to import taxes. The specific import tax rates are detailed in the table below.

• If a parcel contains products originating from China, the USMCA preferential tariff rate may not apply. The specific tax calculation rules are as follows:
  • Non-footwear products originating from China may be subject to import tax calculated at the China direct-shipping rate. Tax calculation formula: Declared value * 33.5%;
  • Parcels containing footwear originating from China with a declared value US $22.58 may be subject to import tax calculated at the China direct-shipping rate. Tax calculation formula: Declared value * 33.5%;
  • Parcels containing footwear originating from China with a declared value below US $22.58 may be subject to anti-dumping tax calculated at the China direct-shipping rate. Tax calculation formula: 22.58 * 33.5% + (22.58 − declared value).

Example of Tax Calculation Formula

• For parcels containing only products originating from the United States, import tax = Declared value * applicable import tax rate;
  • For example, if the parcel's declared value is US $45, the import tax is US $45 * 0% = 0; if the declared value is US $116, the import tax is US $116 * 17% = 19.72; and if the declared value is US $200, the import tax is US $200 * 19% = 38. (The customs tax invoice will convert the currency into Mexican Pesos).
• If a parcel contains footwear originating from China and the declared value is ≥ US $22.58, the USMCA preferential tariff rate may not apply, and the parcel will be subject to import tax calculated as: Declared value * 33.5%;
  • For example, if the parcel's declared value is US $45, the import tax is US $45 * 33.5% = 15.08 (The customs tax invoice will convert the currency into Mexican Pesos)
• If a parcel contains footwear originating from China and the declared value is below US $22.58, the USMCA preferential tariff rate may not apply. The parcel will be subject to import taxes and anti-dumping taxes, calculated as: 22.58 * 33.5% + (22.58 − declared value);
  • For example, if the parcel contains taxable footwear and the declared value is US $6, the tax is: 22.58 * 33.5% + (22.58 − 6) = 24.12 (The customs tax invoice will convert the currency into Mexican Pesos)
• Tax amounts are rounded to the nearest whole number. For example, MXN 893 * 33.5% = 299.15, rounded to 299.

• The tax policies for products supplied from the United States to Mexico may be subject to change. This information will be updated based on actual customs regulations;
• If goods are determined by Mexican customs not to originate from the United States, they may not qualify for the USMCA preferential tariff rate;
• Other products determined by customs to originate from China and subject to anti-dumping measures may also incur anti-dumping taxes, subject to customs' final determination.
• The tax policy for footwear products originating from China and supplied from the United States to Mexico remains unclear, and such products may be subject to anti-dumping taxes. Sellers are advised to factor this potential cost into their pricing. For guidance on footwear product pricing, please consult your corresponding AM to avoid the risk of anti-dumping taxes due to low declared values;
• Customs policies are ultimately subject to the actual enforcement standards of Mexican customs. The platform will withhold an estimated tax amount upon order completion. If there is any difference between the actual amount collected by Customs and the estimated amount, the platform will refund overcharges or collect undercharges based on the actual amount collected by Customs.