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) Tariff Schedule & Executive Surcharges] Importing commercial goods into Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) requires classification under the Agencia Nacional de Aduanas de México (ANAM) & SAT — VUCEM / SAAI M3 Harmonized System tariff schedule (PEDIMENTO ADUANAL SAAI M3 Box 33). Duties are assessed on a CIF (Valor en Aduana = Transaction Value + Freight & Insurance to Mexican Border — Ley Aduanera Art. 64–65) basis, stacked with any active date-effective Executive Orders, Chapter 99 surtaxes, or anti-dumping/countervailing duties.
| 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 1 & Layer 2: Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) Tariff Schedule, Legal Notes & Binding Rulings
Every shipment entering Mexico (ANAM / SAT — USMCA, IMMEX & Carta Porte Hub) is classified under the Harmonized System schedule administered by Agencia Nacional de Aduanas de México (ANAM) & SAT — VUCEM / SAAI M3. Below are the monitored primary tariff feeds and verified interactive scenario packs.
Verified Tariff Scenarios & Active Interrogation Trees
Monitored Primary Tariff & Legal Sources
| Feed ID | Official System / Feed | Authority | Statutory Citation | Link |
|---|---|---|---|---|
| MX-L1 | SNICE TIGIE 2026 Tariff Schedule & 10-Digit NICO Database | Secretaría de Economía (SNICE) | Ley de los Impuestos Generales de Importación y de Exportación (LIGIE) | Official Feed → |
| MX-L2 | VUCEM (Ventanilla Única de Comercio Exterior Mexicano) & ANAM SAAI M3 | ANAM / SAT | Ley Aduanera Art. 36-A | Official Feed → |
| MX-L3 | Mexican Official Standards (NOMs) Annex 2.4.1 & COFEPRIS Sanitary Permits | Secretaría de Economía / COFEPRIS | Anexo 2.4.1 Reglas SE | Official Feed → |
| MX-L4 | SAT Complemento Carta Porte 3.1 & Padrón de Importadores Verification | Servicio de Administración Tributaria (SAT) | Resolución Miscelánea Fiscal 2026 | Official Feed → |