Amendment to the General Foreign Trade Rules of 2025

On July 28, 2025, the Tax Administration Service (SAT) published the Fourth Resolution of Amendments to the General Foreign Trade Rules (RGCE) for 2025. The only amendment was applied to rule 3.7.35, which governs imports made by courier and parcel services companies.

Key modifications:

The general global rate applicable to imports made by courier and parcel companies under the simplified procedure, for purposes of determining foreign trade contributions, increases from 19% to 33.5% of the customs value.

This represents a 14.5 percentage point increase for shipments/imports processed through this simplified procedure.

For imports (shipments) originating from a USMCA country (the U.S. or Canada), a new provision has been added allowing shipments valued over USD $117 to qualify for the simplified scheme with a fixed rate of 19%, provided they are accompanied by an air waybill or bill of lading and are not subject to non-tariff regulations or restrictions (RRNA).

It is worth noting that, prior to this change, the simplified scheme only applied in the following scenarios:

• Shipments are valued under USD $50: exempt from payment of import duties (IGI) and VAT.
• Shipments valued at over USD $50 and up to USD $117: subject to a global rate of 17%.

What are the implications of this change?

• Disruption in the cost structure of e-commerce and cross-border dropshipping models.
• Need to renegotiate courier service fees and adjust final pricing strategies for end consumers.
• Increased pressure on operating budgets due to higher import-related costs.

Effective date: August 15, 2025.

We recommend that courier and parcel delivery companies, as well as businesses that regularly rely on their services for operational purposes, review their import processes and assess the potential operational and financial impact of this modification.

Our team remains at your service to analyze your specific case and, if needed, provide the necessary guidance for the proper implementation of these changes.

Authors:

Edmundo Elías-Fernández, Partner
Email: eelias@rrs.com.mx

Jorge Yáñez, Partner
Email: jorge.yanez@rrs.com.mx

Rubén Darío Gómez, Partner
Email: rgomez@rrs.com.mx

Salvador Orozco, Counsel
Email: sorozco@rrs.com.mx

Daniel Torres, Senior Associate
Email: dtorres@rrs.com.mx

Álvaro Ancona, Associate
Email: aancona@rrs.com.mx

Daniela Sánchez, Associate
Email: dsanchez@rrs.com.mx

Arturo Hegewisch Díaz, Associate
Email: ahegewisch@rrs.com.mx

Ernesto Vega Zaldívar, Associate
Email: evega@rrs.com.mx

Víctor De La Torre, Junior Associate
Email: vdelatorre@rrs.com.mx