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) Outbound Export Declarations, Sanctions & Remedies] Exporting commercial shipments from Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) requires filing Mexico Outbound Export Mandate: ANAM Pedimento de Exportación (Clave A1) + CFDI prior to vessel/aircraft loading. All parties are screened against consolidated sovereign sanctions lists and strategic dual-use export control schedules.
| 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 3 & Layer 5: Outbound Export Mandate, Dual-Use Controls & Sanctions Screening
Exports from Mexico require an ANAM export Pedimento, SAT CFDI Comprobante de Comercio Exterior, and Complemento Carta Porte 3.1.
All commercial parties on shipments to or from Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) are screened against UN Security Council, OFAC SDN, EU/EEA Consolidated Sanctions, and national strategic export control lists prior to generating an export or import declaration.