Courier parcels from China to Mexico: who pays 33.5%, and where is the $2,500 limit?
Chinese-origin parcels cleared by an authorized courier under the simplified procedure pay a flat 33.5% (RGCE 2026 rule 3.7.35) from the first dollar, with no exemption. The simplified procedure is capped at US$2,500 per consignee, set in rule 3.7.5, not 3.7.35. US and Canadian origin goods have lower bands.
- Applies to
- Parcels from China to Mexico cleared by courier under the simplified procedure. Postal channel and formal entries are out of scope.
Rates by origin
| Origin | Value | Flat rate | Rule |
|---|---|---|---|
| China and other origins without the relevant FTA | Up to the $2,500 cap | 33.5% | RGCE 2026, 3.7.35 (I) |
| US / Canada (USMCA origin) | Up to $50 | Exempt | 3.7.35 (III) |
| US / Canada (USMCA origin) | $50 to $117 | 17% | Same |
| US / Canada (USMCA origin) | Over $117 | 19% | Same |
Official text: RGCE 2026 as published by SAT (PDF). The 33.5% rate applies since 2025-08-15 (previously 19%). Neither 2026 amendment (May 14, September 22) changed rules 3.7.35 or 3.7.5.
The $2,500 cap
Rule 3.7.5 lets couriers clear goods when the customs value does not exceed US$2,500 per consignee on import.
Example
A $40 parcel of Chinese-origin goods: 40 × 33.5% = $13.40.
What you can do
- Ask the courier whether the shipment goes through the simplified procedure, and whether the recipient pays the tax or the sender prepays it.
- Build the 33.5% into your pricing, so the recipient does not refuse to pay on delivery.
- Keep the value for one consignee under US$2,500; above that, formal customs entry is needed.
Still uncertain
- SAT has pre-published a third 2026 amendment that is not yet in the official gazette; whether it touches these two rules still needs checking.
- This page relies on SAT's published PDF; the DOF gazette page is still to be checked directly.
When we update this page
We update it when the DOF officially publishes a new RGCE amendment, or when the 33.5% rate changes.