Based on the Measurement of the Informal Economy (MEI) by the National Institute of Statistics and Geography (Inegi), it was identified that in 2022 (the most recent indicator), informality already contributed 24.4% of the Gross Domestic Product (GDP), the highest level since 2003.

In freight transportation, due to the very nature of the sector, which is defined as an overregulated activity, participants are motivated to seek ways out of formality. This is the case with the issuance of the Cargo Complement (CCP), a requirement that is difficult and costly for micro-enterprises to implement, often discouraging them due to the lack of facilitation in compliance.

1. “When a small transporter is faced with such a high administrative burden, it complicates things for them because it incurs additional costs that are burdensome, which sometimes leads to informality and pushes them to work with clients who do not require receipts and pay in cash,” explains José Luis Gallegos, a member of the Tax Commission of the Mexican Institute of Public Accountants (IMCP).

The Mexican Institute of Transportation (IMT) explains in its publication “The Business Informality of Freight Transportation in Mexico” that informality constitutes a vicious cycle made up of low service rates and zero tax payments. This results in low incomes for these companies, which prevents them from having sufficient resources to cover the labor rights of operators, workers, and tax payments, thereby fostering the crime of tax evasion.

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El cargo Informality: Option or Business Model? apareció primero en T21.

The Tax Administration Service (SAT) announced that it identified improper practices by courier and messaging companies in the importation of various goods such as clothing, home decorations, jewelry, kitchenware, toys, electronics, among others, aiming to avoid paying the General Import Tax (IGI) and the Value Added Tax (VAT).

The supervisory body found that imports involving foreign companies engaged in online sales, e-commerce platforms, consignees, and courier and messaging companies have increased. By omitting tax payments and failing to comply with non-tariff regulations and restrictions, they could incur in the crime of smuggling and tax evasion.

The government agency also published the First Modification to Annex 5 of the General Rules of Foreign Trade for 2024, which indicates that, for the clearance of goods through registered courier and messaging companies, Article 59 of the Law establishes the obligations that those who introduce or extract goods from the national territory must comply with, which will not apply to imports and exports made when using the simplified procedure referred to in Article 88 of the Law.

However, rule 3.7.5. states that this procedure cannot be applied to the importation of goods whose shipment is part of a series of shipments made or planned with the purpose of evading customs duties or taxes, or avoiding any regulation.

Instead, rule 3.7.35., section I, states that clearance without payment of the IGI and VAT may be made when the goods’ customs value does not exceed 50 US dollars or its equivalent in national or foreign currency.

“For example, a taxpayer in Mexico places an order for various goods online, paying 100 (one hundred) United States dollars or its equivalent in national or foreign currency; the shipment of said order cannot benefit from the exemption from payment of contributions referred to in rule 3.7.35., section I, because the amount exceeds what is indicated by the rule, and even because the goods may be subject to compliance with non-tariff regulations and restrictions,” the document states.

It added that in this case, companies and e-commerce platforms fragment the order into small individual packages to evade the restrictions contained in rule 3.7.35., section I, and/or omit to describe or incorrectly describe the imported merchandise, or declare a customs value lower than that corresponds, “illegally avoiding paying the corresponding contributions.”

Therefore, SAT considers as improper practices that alter foreign trade operations:

• Manipulating orders that are sent on the same day, week, or month, dividing them into individual packages in which the original value of the order is undervalued, so that the value of each package does not exceed 50 United States dollars.
• Assisting, aiding, helping, cooperating, contributing, collaborating, coordinating, or directly or indirectly participating in improperly applying the simplified clearance of goods through courier and messaging companies; omitting payment of the IGI and VAT; as well as not describing or incorrectly describing products.
• To anyone who advises, counsels, provides services, or participates in the realization or implementation of any of the above practices.

Finally, SAT indicated that it carries out audit actions to strengthen surveillance and combat such practices and urges companies in the sector to operate within the framework of legality and avoid causing harm to the federal treasury.

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El cargo Sat Identifies Irregular Imports in E-commerce apareció primero en T21.