Small Package Customs Clearance and Tariff System (Mexico) (March 2025)

This is a detailed survey report on customs clearance procedures and tariff systems for importing small packages into Mexico.

This comprehensive compilation covers procedures, tariff systems, and precautions for importing small packages into Mexico. The content has been updated to reflect the 4th amendment to SAT Trade Regulations dated July 28, 2025, incorporating the latest regulatory changes.

Mexico's small package import system applies different customs clearance procedures depending on the type and value of goods. The treatment differs significantly between small packages for personal use and commercial imports, with detailed explanations of applicable tariff rates, required documents, and procedural flows for each category.

Regarding customs clearance procedures, the latest regulatory content based on trade regulations by Mexico's Tax Administration Service (SAT) is explained, providing specific information on simplified procedures unique to small packages and conditions for applying tax exemptions. Changes in small package handling accompanying the expansion of e-commerce and newly introduced regulatory measures are also analyzed in detail.

Regarding the tariff system, practical explanations are provided on special tax rate structures applicable to small packages, tariff calculation methods according to product classification, handling of value-added tax (IVA), and special taxes imposed as necessary. Practical information on selecting customs brokers and utilizing procedure agency services is also included.

The article systematically organizes necessary information from both institutional understanding and practical response perspectives, serving as a practical guide for Japanese companies to efficiently and appropriately export small packages to Mexico.