The Mexican government reported a 47% year-over-year increase in customs revenue to 28.768 billion pesos during the first two months of 2025, thanks to the elimination of tax exemptions for foreign e-commerce companies like Shein and Temu.
This surge is attributed to changes in trade regulations that introduced a global 19% tax on all imports below $50 from countries without a trade agreement with Mexico, starting from January 1, 2025.
Addressing Tax Evasion by E-commerce Platforms
These changes were implemented due to the misuse of low-value import exemptions (minimis) by e-commerce platforms. Companies would split shipments into smaller packages to avoid higher taxes, even though it was a single large order.
- Exemptions: Imports under $50 from the U.S. or Canada (covered by the T-MEC) remain exempt.
- Taxation: All imports below $50 from other countries, such as China, are subject to a 19% global tax.
Gloria Rocío Estrada, head of the Commerce External Committee at the Mexican College of Certified Public Accountants, explained that this misuse led to stricter oversight of courier services like DHL and Estafeta. The 19% rate includes VAT and import duties.
Carlos Gabriel Lerma Cotera, head of tax collection at the Tax Administration Service, stated these changes aim to level the playing field for e-commerce platforms by addressing abusive practices.
