Mexican customs regulations govern the documentation, tariff classification, valuation, licensing, and compliance with Official Mexican Standards (NOMs) required for importing and exporting goods. The National Customs Agency of Mexico (ANAM) and the Tax Administration Service (SAT) work together to ensure border security, health protection, and tax collection efficiency. As of January 1, 2025, all import declarations, regardless of value or transport mode, must include the Importer of Record’s Tax ID (RFC), a change intended to enhance traceability and compliance.
Mexico maintains no broad, direct trade bans on U.S. goods or services under USMCA. For express shipments, the de minimis threshold is the low value level that allows faster processing with reduced taxes and duties: Mexico applies USD 50 tax free and duty free up to USD 117 for U.S. origin products, subject to conditions. Mexico’s tariff classification uses eight digits plus two identification digits called NICO and sometimes does not map one to one with the U.S. HTSUS. Always confirm the Mexican tariff line and NICO with a licensed broker before shipment.
In the courier and express channel, Mexico removed the option to use a generic taxpayer number and now requires the consignee’s RFC (Mexican Tax ID) to access the simplified procedure. This change was published on October 14, 2024, and took effect on October 15, 2024. If the required RFC data is missing, the shipment cannot use the simplified lane and must be cleared under standard procedures. Mexico also raised the global rate for simplified courier imports. Effective August 15, 2025, a 33.5 percent global rate applies to non-USMCA entries, and a 19 percent global rate applies to USMCA origin shipments over USD 117 when specific conditions are met, including coverage by an airway bill or bill of lading and no non-tariff measures.
Manifestación de Valor MV (Value Declaration). The MV is an electronic declaration filed in the VUCEM Single Window for Foreign Trade, that lists the customs value and all adjustments such as assists, royalties, and freight or insurance where applicable, and ties them to the customs entry. It becomes mandatory to transmit on December 9, 2025, so align exporter documents and importer declarations now to avoid holds and reassessments.
Mexico’s forced and child labor import restriction remains in force. The government adopted the mechanism on February 17, 2023, and it entered into force on May 18, 2023. Since June 27, 2025, importers can submit petitions and responses in VUCEM under the Secretariat of Labor and Social Welfare which may request evidence and coordinate investigations with other authorities. Forced or compulsory labor follows the International Labour Organization Convention 29 definition.
Operationally, certain products can enter only through designated customs offices listed in the General Rules of Foreign Trade, which affects routing and lead times. Beyond express rules, first time exporters should understand Mexico’s import regimes in the Customs Law, including definitive, temporary including IMMEX (Maquiladora Program), customs warehouse (deposito fiscal), transit, processing in bonded facilities, and strategic bonded zone. Selecting the correct regime at the quote and contract stage avoids rework and penalties.
We strongly recommend U.S. exporters maintain close contact with their Mexican clients and partners to be aware of potential new requirements, paperwork, and certifications to comply with these mandatory requirements.
Resources
Mexican National Customs Agency (ANAM) Helpline
Tel: +1 844 549 7885
facilitacion@sat.gob.mx
Tax Administration Service (SAT)
Tel: +52 55 6272 2728 (from the United States)
www.sat.gob.mx/personas/comercio-exterior
Secretariat of Economy (SE)
Tel: +52 55 5229-6260
contacto.ciudadano@economia.gob.mx
For more information and help with customs regulations in Mexico please contact:
Manuel “Manny” Velazquez
Trade Facilitation and Customs Specialist
U.S. Commercial Service Monterrey
Tel.: +52 (81) 8047-3248
Manuel.Velazquez@trade.gov