Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) — 7-Page Customs Intelligence Hub
NIGHTLY AUDIT PASSEDAuthority: Agencia Nacional de Aduanas de México (ANAM) & SAT — VUCEM / SAAI M3 • Reviewed by: Borderless OS Global Customs & Statutory Review Board
[Quick Summary — Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) Partner Government Agencies (HS Chapters 01–97)] Beyond customs duties, Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) enforces mandatory Partner Government Agency (PGA) clearance gates across all 97 Harmonized System chapters (DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1)). Missing required pre-arrival certificates, conformity marks, or sanitary permits triggers immediate port detention at Aduana 240 Nuevo Laredo / 470 AICM CDMX / 160 Manzanillo.
| Competent Customs Authority | Agencia Nacional de Aduanas de México (ANAM) & SAT — VUCEM / SAAI M3 |
|---|---|
| Official Import Declaration Form | PEDIMENTO ADUANAL SAAI M3 — PEDIMENTO DE IMPORTACIÓN — ANEXO 22 RGCE (ANAM / SAT / VUCEM) |
| Customs Valuation Basis | CIF (Valor en Aduana = Transaction Value + Freight & Insurance to Mexican Border — Ley Aduanera Art. 64–65) |
| De Minimis Duty-Free Threshold | 50 USD (USMCA / T-MEC Art. 7.8 & Reglas Generales de Comercio Exterior (RGCE Rule 3.7.5)) |
| Primary Import VAT / GST & FX | 16.0% (MXN) • FX Authority: Banco de México (DOF) / SAT Official Rate |
| Outbound Export Filing Mandate | Mexico Outbound Export Mandate: ANAM Pedimento de Exportación (Clave A1) + CFDI |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-04 | 9903.01.01 / 9903.01.04 (USMCA 9903.01.04 Exempt) | U.S. IEEPA Northern/Southern Border 25% Surtax (0% Exempt with Valid USMCA Certification) | Imposes a 25% IEEPA tariff (10% on Canadian energy/potash) on goods from Canada and Mexico that DO NOT qualify for USMCA (CUSMA/T-MEC) preferential origin. Goods accompanied by a valid USMCA Certification of Origin enter at 0% IEEPA surtax. |
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
| 2024-12-20 | Decreto TIGIE Apr 2024 / Dec 2024 (5%–50% Temporary MFN Tariffs) | Mexico Presidential Decree Temporary Tariffs (15%–50% on Non-FTA Steel, Textiles & Apparel) | Raises Mexican TIGIE import tariffs to 15%–50% on 544 tariff lines (steel, aluminum, textiles, apparel, footwear, furniture) from countries without a Mexican FTA (exempt for USMCA, EU-Mexico TLCUEM, EFTA-Mexico, and CPTPP origins). |
📖 View Frequently Asked Customs Questions (3 Q&As)
Q: What is the customs de minimis threshold and valuation basis for importing into Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub)?
Verified Statutory Answer: Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) assesses customs duties and import taxes using CIF (Valor en Aduana = Transaction Value + Freight & Insurance to Mexican Border — Ley Aduanera Art. 64–65). The statutory de minimis threshold is 50 USD under USMCA / T-MEC Art. 7.8 & Reglas Generales de Comercio Exterior (RGCE Rule 3.7.5). Express courier shipments into Mexico valued <= $50 USD are exempt from customs duties and IVA. Under T-MEC/USMCA, courier shipments from the US or Canada valued between $50.01 and $117 USD are duty-free and pay a simplified 17% global tax rate (19% for non-USMCA origins up to $1,000 USD).
Q: What are the standard import VAT/GST rates and cash-flow deferral schemes in Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub)?
Verified Statutory Answer: Mexican Import Value Added Tax (Impuesto al Valor Agregado — IVA) (16.0% under Ley del Impuesto al Valor Agregado Art. 1 & Art. 24): Certified IMMEX maquiladora manufacturers with SAT 'Certificación en Materia de IVA e IEPS' receive a 100% immediate tax credit (0% cash IVA outlay at the border) on temporary manufacturing imports! Derecho de Trámite Aduanero (DTA — Customs Processing Fee) (0.8% under Ley Federal de Derechos Art. 49): Qualifying goods originating in the United States/Canada (T-MEC Art. 2.16) or Iceland/EFTA (TLC México-AELC) are exempt from the 0.8% ad valorem DTA fee!
Q: Which Partner Government Agencies (PGAs) and product certifications are required at the border in Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub)?
Verified Statutory Answer: Shipments entering Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) are screened by Agencia Nacional de Aduanas de México (ANAM) & SAT — VUCEM / SAAI M3 alongside partner agencies including DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1). Declarations are filed electronically via ANAM / SAT Pedimento Aduanal + Carta Porte 3.1.
Layer 4: Master HS Chapter 01–97 Partner Government Agency (PGA) Trigger Map
To prevent port detentions in Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub), Borderless OS maps all 97 Harmonized System chapters to the competent authorities (DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1)) and triggers active compliance interrogation before generating your customs packet.
| HS Chapters | Commodity Domain | Competent Authorities | Interrogation Gate |
|---|---|---|---|
| Ch. 01–05 | Live Animals, Meat, Fish, Dairy & Animal Products (HS Ch. 01–05) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 06–14 | Plants, Vegetables, Fruit, Coffee, Tea, Spices & Grains (HS Ch. 06–14) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 15–24 | Oils, Prepared Foods, Confectionery, Beverages, Spirits & Supplements (HS Ch. 15–24) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 25–27 | Salt, Sulfur, Earths, Stone, Cement, Ores & Mineral Fuels (HS Ch. 25–27) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 28–38 | Chemicals, Pharmaceuticals, Cosmetics, Fertilizers & Plastics Prep (HS Ch. 28–38) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 39–40 | Plastics, Polymers, Silicones & Vulcanized Rubber Articles (HS Ch. 39–40) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 41–43 | Leather, Saddlery, Travel Goods, Handbags & Furskins (HS Ch. 41–43) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 44–49 | Wood, Timber, Cork, Paper, Packaging & Printed Books (HS Ch. 44–49) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 50–67 | Textiles, Yarn, Woven/Knitted Apparel, Footwear & Headgear (HS Ch. 50–67) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 68–71 | Stone, Ceramic, Glassware, Precious Metals & Jewelry (HS Ch. 68–71) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 72–83 | Iron, Steel, Aluminum, Copper, Titanium & Base Metal Articles (HS Ch. 72–83) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 84–85 | Machinery, Mechanical Appliances, Computers, Electronics & Electrical Gear (HS Ch. 84–85) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 86–89 | Vehicles, Bicycles, Aircraft, Drones, Vessels & Transport Equipment (HS Ch. 86–89) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 90–92 | Optical, Medical, Surgical, Measuring Instruments, Watches & Musical Gear (HS Ch. 90–92) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |
| Ch. 93–97 | Furniture, Lighting, Mattresses, Sporting Goods, Toys & Art/Antiques (HS Ch. 93–97) | Agencia Nacional de Aduanas de México (ANAM) & SAT • DGN / PROFECO (Normas Oficiales Mexicanas — NOM-001/NOM-019/NOM-024), IFT (Instituto Federal de Telecomunicaciones), COFEPRIS (Health/Medical/Supplements), SAT (Complemento Carta Porte 3.1) | ACTIVE INTERROGATION |