Import Taxes on Online Orders to Mexico: The 2026 Courier Rates
How Mexico taxes parcels from Amazon US, Shein, Temu, AliExpress and European shops when they arrive by courier, who collects the tax, and the limits that send an order to a customs broker.
Online orders shipped to Mexico by courier pay a single global tax rate (tasa global) instead of separate duty and VAT. As of November 2026 the general rate is 33.5%, which covers parcels from China. Goods from the United States and Canada that qualify under the USMCA (T-MEC) enter tax-free up to USD 50 and pay 17% up to USD 117.
How much tax do you pay on a parcel to Mexico?
The rates come from rule 3.7.35 of the 2026 General Foreign Trade Rules (Reglas Generales de Comercio Exterior, RGCE), published by the Tax Administration Service (SAT) in the official gazette on December 27, 2025. They apply when an authorized courier clears the parcel through its simplified procedure:
| Origin and customs value | Global rate |
|---|---|
| US or Canada (USMCA goods), up to USD 50 | 0% (no duty or VAT; customs processing fee applies) |
| US or Canada (USMCA goods), over USD 50 and up to USD 117 | 17% |
| US or Canada (USMCA goods), over USD 117 | 19% |
| Countries in the Pacific Alliance, CPTPP and the Mexico-Panama agreement, up to USD 1 | 0% |
| Everything else, including China | 33.5% |
The 33.5% general rate took effect on August 15, 2025, replacing a 19% rate, and was carried into the 2026 rules. The USMCA rates apply only when the parcel has an air waybill or bill of lading and the goods are not subject to non-tariff restrictions such as permits or labeling rules. Alcohol and tobacco have their own, much higher global rates.
The tasa global replaces the separate import duty, the 16% VAT and the customs processing fee in a single charge, which is why the percentage looks high. It is calculated on the customs value of the goods. For the official text, see the 2026 RGCE as published in the official gazette.
Who collects the import tax?
The courier does. Under the Customs Law (Article 88 bis), the National Customs Agency (Agencia Nacional de Aduanas de México, ANAM) authorizes courier and parcel companies to clear goods themselves through a simplified procedure, using a customs filing (pedimento) that groups parcels under generic tariff codes. The courier pays the tax to customs and recovers it from someone in the chain.
In practice there are two models. Large marketplaces often show import charges at checkout and pay them for you, so the parcel arrives with nothing to pay. Other shipments arrive with a bill from the courier, which you pay online or on delivery before the parcel is released. Read the checkout page for wording such as “import fees deposit” or “duties included”.
What value counts for the USD 50 and USD 117 limits?
The limits use the customs value of the goods shown on the shipping documents. For the USMCA tiers, the rule says the value on the air waybill must not exceed the limit for the tier. Declaring a lower value than the real price to stay under a threshold is a customs violation, and the declared value comes from the seller’s shipping documents, so keep your order receipts in case of questions.
Origin matters as much as the shop. A product bought on a US website but made in and shipped from China does not get the USMCA tiers. The USMCA rates are for goods coming from the US or Canada that qualify as originating there.
What is the limit for the courier procedure?
Couriers may clear imports through the simplified procedure when the customs value does not exceed USD 2,500 per recipient, under rule 3.7.5 of the 2026 RGCE. Above that, or when the goods need a permit or standard, the import has to go through regular customs with a licensed customs broker (agente aduanal), with full classification of the goods and separate duty and VAT.
Courier filings under the simplified procedure are not deductible for income tax purposes. Businesses that need to deduct imports should talk to an accountant about importing through a customs broker in their own name, which also requires being registered for taxes; our guide to getting an RFC covers the first step.
Do the same rules apply to regular mail?
No. Rule 3.7.35 covers authorized courier and parcel companies such as the large express carriers and the logistics partners of online marketplaces. Parcels sent through national postal services and handed to Correos de México follow separate postal customs rules. Ask the sender how a parcel will be shipped before you buy, because the method decides the tax and the delivery route.
This article explains the published rules and is not tax advice. Customs decides each import, and a customs broker can confirm how a specific product will be treated.
Bottom line
Before ordering, check where the item ships from, whether import charges are included at checkout, and whether the order value crosses USD 50 or USD 117. For non-USMCA shops, add roughly a third of the price for the global rate when comparing with local stores; our guide to the cost of living in Mexico City shows how prices have moved.
FAQ
Do I pay import tax on an order from Amazon US?
If the item ships from the US, qualifies as USMCA goods and costs USD 50 or less, the rules set no duty or VAT. Between USD 50 and USD 117 the rate is 17%, usually shown at checkout. Items Amazon US ships from other countries do not get these tiers.
Why did Shein and Temu orders get more expensive?
Parcels from China pay the general global rate, which rose from 19% to 33.5% on August 15, 2025. Platforms either add it at checkout or build it into prices.
Can customs hold my parcel?
Yes. Goods that need a permit, such as some medicines, supplements or electronics with standards requirements, can be stopped. The simplified courier rates do not apply to them.
