You've probably ordered items online before or received packages from friends or family overseas to be delivered to Mexico. And have you ever wondered why in some cases the Mexico Post or courier service does not charge you any additional fees, while in other cases you are asked to pay duty and VAT.
Here we will try to figure out when and what payments you can expect when receiving postal or courier items in Mexico, as well as what goods cannot be sent to Mexico.
1. Duties and VAT
Registration of postal and courier items — This is the import of goods. When parcels are sent to private individuals, tax calculations are based on two indicators: A) the declared price of the shipment and B) the declared price plus the cost of delivery.
Mexican customs clearly distinguish between delivery by the state postal service and commercial courier services (DHL, Fedex, etc.). Import of goods is exempt from customs duties and VAT at the declared value (A):
- up to US$300 — upon delivery by postal service;
- up to $50 — when delivered by courier service.
Although the latter restriction should only apply to goods shipped from the United States and Canada (the $50 duty-free limit is defined by the NAFTA Free Trade Agreement), Mexican customs often omit this detail, and any package delivered by courier service through the United States has a chance of being subject to this restriction. Based on experience, if the courier service delivers to you an item not purchased in the US or Canada, and Mexican customs considers that your duty-free threshold — $50, proving you’re right is most often useless. We'll talk about this below.
For shipments with a declared value exceeding the specified thresholds, but less than $1000, a simplified system for calculating customs duty (tariff) is used - 16% of the sum of the declared value and delivery cost (B). Usually the delivery price is indicated in the accompanying documents for the parcel.
VAT is then applied — another 16%, but to amount B, increased by the amount of customs duty.
If the declared price exceeds $1000, full customs clearance is required. Then the customs duty may range from 0 to 140% of the cost of B with an average value of 13.97%. In this case, you need to know the product code for the product range in order to correctly determine the tariff.
There's a little trick here. If you know that the declared tariff of your parcel or shipment exceeds $300, that is, in addition to this, you know that you will have to pay taxes, and you do not want customs to charge you a duty of 16% according to the so-called general classification, indicate the code of your product according to the Mexican Customs TariffTIGIEFor the bulk of codes, customs tariffs are lower than 16% or even zero. Of course, this is required to be done in the accompanying documents when sending the parcel, and not when receiving it, and you should have it done by professionals.
If you are ordering multiple items online with a total declared value of more than $300, place multiple orders over time to prepare multiple packages, each with a declared value of less than $300.
An exception to the payment of import taxes is the supply of personal belongings of individuals when moving to a change of residence.
Mexico Post Sepomex itself does not determine the amount of taxes, therefore it is useless to prove anything at the post office. When a postal item arrives in Mexico, Sepomex inspects the parcel, if necessary, opens it (selectively), and sends the postal declaration and all other accompanying documentation to the customs authority. The customs authority decides on the appropriateness of payment and the amount of duties.
If the parcel was opened and a visual discrepancy between the goods and the declared value (a smartphone for $50) or goods that were not permitted or conditionally permitted for import into Mexico were discovered, the parcel will also be sent to customs.
You are unable to communicate directly with customs. If the case is assessed, it is necessary to hire an accredited customs broker or agent who will solve your problems at customs. The functions of Sepomex are set out in Art. 21 and 82 of the Customs Law (Ley Aduanera) and Art. 28 of its provisions.
The cost of delivering parcels and items by courier services is, of course, higher than that of government postal services. However, when delivering them, you have more confidence that taxes will be calculated correctly, and more often than not, you will know about these taxes even before paying for delivery and will have an understanding of whether you even need this product, taking into account taxes on it in Mexico.
You can track a postal parcel sent to you in Mexico using a trackerHereorHere. But first, start monitoring the postal website of the country from which the parcel was sent. On the Mexican tracker, information about the parcel will appear when it arrives in Mexico.
2. What is prohibited for shipment to Mexico
In one of the previousarticleswe wrote about what individuals can and cannot import into Mexico. Here is a list of items that are prohibited from being sent to Mexico:
- objects of an obscene or immoral nature;
- gutta-percha nipples;
- confectionery products, plants and fruits that can spoil;
- insects, animals and birds, including killed ones;
- straw, hay;
- fresh meat, including pork and pork products;
- milk and cream;
- bones, leather, horns and hooves, horsehair and raw wool;
- silk;
- biological products, microbes and viruses for veterinary purposes;
- matches, electronic cigarettes;
- tickets, lists and circulars of foreign lotteries;
- all foreign or Mexican silver coins, foreign paper currency;
- drugs;
- weapons, ammunition, radioactive substances;
- copyright.
Full list of restrictions — lookHere.
There is also a list of items conditionally approved for shipment to Mexico. The decision on their full admission, if they are detected in a postal item, is made by the customs authority or Sepomex after notification of customs.
- medical and cosmetic products — if the addressee has permission from the Mexican Department of Public Health;
- products of animal origin contained in cans weighing over 5 kg, — with a Mexican health inspection certificate;
- cream, butter, cheese, condensed milk and powder — if they are prepared from pasteurized and sterilized milk;
- cheese and butter made from unpasteurized milk — if they are sent in hermetically sealed metal containers;
- animal products — if they are sterilized (canned);
- food additives — Sepomex has the option to require a COFEPRIS (Commission for the Protection against Sanitary Risks) sanitary certificate, which will significantly complicate the purchase of the parcel;
- exterminators of insects, fungi and microbes — provided they are packaged in inner boxes made of metal, wood, glass or fiberboard, and then in outer boxes made of metal, glass or fiberboard, well closed, sealed, with the inscription on the lid «Poisonous compound» and the designation of the manufacturer;
- liquids — if the inner container is wrapped in absorbent material (although most often the shipment of any liquids is refused);
- silkworms, leeches, bees, parasites and pest exterminators designed to control these insects, — in exchange between official organizations;
- cotton seeds — after fumigation or in the presence of a certificate from the sanitary authorities of the state of origin;
- coffee, rice seeds and rice in husks, citrus trees and parts thereof, potatoes, fruits and fruit-bearing plants, — with the permission of the Mexican Department of Agriculture and if they are sent for scientific purposes;
- seeds, grass, bananas, citrus fruits, sugar cane, corn and other agricultural products, living plants — with the assistance of the Mexican Sanitary Inspectorate;
- films, celluloid — carefully packaged;
- chocolate and chocolate products, precious metals and items made from them — are issued after the addressee has paid customs duties;
- weapons — with special permission from the military and naval departments;
- advertising, tickets and other material related to the lottery and other games — with the permission of the competent Mexican authorities.
How to send a parcel from Mexico, read thispublications.