Courier parcels from 
China to 
Mexico: who pays 33.5%, and where is the $2,500 limit? in detail
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.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
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 August 15, 2025 (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.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-25
Contact us