The ad valorem tariff for goods imported by courier under the simplified regime has increased to 33.5%, while USMCA goods over USD 117 face a 19% tariff, effective 15 August 2025.
Mexico’s tax authority (SAT) has updated tariffs for imported goods under the simplified courier procedure introduced by the Fourth Resolution amending the Foreign Trade General Rules for 2025 (Rule 3.7.35), published in the Official Gazette on 28 July 2025.
Increased tariffs
The ad valorem tariff for goods valued up to USD 2,500 imported by registered courier companies under the simplified regime has been increased from 19% to 33.5%.
USMCA goods
Goods from the United States-Mexico-Canada Agreement (USMCA) countries valued over USD 117 are subject to a 19% ad valorem tariff, provided that they are covered by an air waybill or bill of lading, and are not subject to compliance with non-tariff regulations and restrictions.
The Resolution takes effect on 15 August 2025.