By Karina Quintero and Humberto Cruz.
In order to avoid “abusive practices” and close legal loopholes that allowed some companies to evade taxes, as of January 1, Mexicans who make purchases on e-commerce platforms and receive them through a parcel or courier company pay a 19% tax, which, according to specialists, is a necessary measure, however, it affects the consumer, who pays said tax and also represents a blow to logistics companies.
Chinese companies such as Shein and Temu were also affected, as the new tariff applies to products from platforms in countries with which Mexico does not have trade agreements.
Fiscal measures against abusive practices
The Tax Administration Service (SAT) published the General Rules of Foreign Trade in the Official Gazette of the Federation (DOF) , a document in which it detailed, among other points, that it will increase controls at customs to avoid abusive practices. This comes after the Ministry of Economy accused some officials of allowing the entry of merchandise without the proper tax declaration.
According to this regulation, companies that offer transportation, accommodation or leasing services through digital platforms must register in the Federal Registry of Taxpayers (RFC) . In addition, they will pay taxes such as VAT (Value Added Tax) and ISR (Income Tax), and issue invoices at the request of users.
The measure also disrupts platforms such as Amazon and Walmart , although American companies have advantages due to the United States-Mexico-Canada Agreement (T-MEC) .
Under the USMCA, a 17% tariff is allowed for products worth $50 to $117 , while items priced between $117 and $2,500 maintain a 19% tax . Products worth $1 to $50 are exempt from the tariff .
Something that must be considered in this type of transaction is that, if the amount imported is between one thousand and two thousand five hundred dollars , the importer must be registered without the need for a customs agent.
Goods that are difficult to identify , such as those that come in powder, liquid, pharmaceutical presentations, or those that due to their characteristics require a physical or chemical analysis, are not permitted in this packaging scheme.
Also prohibited are those items listed in the General Import and Export Tax Law (LIGIE) , such as vapers, as well as goods from the automotive sector, including spare parts and others.
To address this new measure, the National Customs Agency of Mexico (ANAM) announced the name or reason of the courier and parcel companies that obtained the registration referred to in rule 3.7.3 of the General Rules of Foreign Trade, which are the following:
Aplus Logistics , Carlogic Express, Conejo Corriendo (J&T Express) , Control y Comercio Valem, Foreign Trade Services Coordinator, DHL Express Mexico , Estafeta Mexicana , Federal Express Holdings Mexico and Company , Imile Delivery Services Mexico , Sifra Integrator, Mastiff Group, Mex Buy , Fiscalized Precincts of the Northeast, Redpack, Rapid Delivery, TMM Almacenadora , United Parcel Service of Mexico and Weldex Trading.
The SAT reiterated that products entering Mexico through courier companies from nations without trade agreements , such as the e-commerce platforms Shein and Temu, will be subject to this new tariff.
It should be remembered that last October , the SAT had already announced some modifications to combat abusive practices by foreign online trading platforms operating in Mexico , in order to increase tax collection, reduce tax evasion and avoidance, and combat corruption.
With the new regulations that came into force on January 1 , foreign platforms have great challenges to adapt to these provisions and make their operations transparent and comply with their tax obligations in Mexico.
According to Manuel Díaz, president of SupplyChain de México and Target Consulting , companies specializing in international trade and supply chains, this tax is a “necessary” measure to balance competition between local and foreign importers.
“Although it has a direct impact on the consumer, it is essential to avoid abusive practices and promote more regulated trade. However, the risk of promoting informality and smuggling is latent if customs controls are not reinforced,” Díaz stressed.
He also noted that international platforms must assume the same tax responsibilities as Mexican companies , including registration with the RFC and payment of VAT.
Díaz stressed that the success of this measure will depend largely on the government’s ability to implement effective customs controls and combat informal trade.
Challenges for international platforms
For its part, Shein , one of the most popular Chinese e-commerce platforms in Mexico, stated that they are prepared to adapt to this new regulatory framework.
A company spokesperson said that, in addition to complying with Mexican tax obligations, its business model based on on-demand technology and flexible supply chains will allow it to maintain affordable prices for its customers.
“We are committed to respecting local laws while continuing to offer quality products at competitive prices,” the company spokesperson said.
This new tax also introduces significant logistical challenges . Companies specializing in international trade will have to optimize their processes to comply with regulations while facing possible delays in customs clearance.
Additionally, it has been established that digital platforms must declare and pay the corresponding taxes , as well as guarantee the traceability of the goods.
Among the most affected sectors is the textile sector , where Chinese imports have had a significant impact on the national industry.
This situation has led the government to implement, in addition to the 19% tax, a 35% tariff on textile products until 2026, as part of a strategy to strengthen the local industry.
Although this fiscal policy aims to increase tax revenue and protect the national economy , experts warn that its proper implementation will be key to avoiding adverse effects, such as the growth of informality.
“While this measure may represent an additional cost for consumers, its proper implementation could translate into a fairer competitive environment and a more robust domestic market,” added Manuel Díaz.
In an environment where e-commerce is consolidating as a key driver of the Mexican economy, the challenge for the government will be to balance fiscal regulation with the promotion of a competitive and efficient market. The decisions taken now will set the course of a sector that will define the present and future of global trade in Mexico.
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