In order to keep you informed of the latest amendments to the General Foreign Trade Rules for 2025, please be advised that on July 28, 2025, the Fourth Resolution of Amendments to the General Foreign Trade Rules for 2025 was published in the Official Gazette of the Federation. These amendments will enter into force on August 15, 2025.

The modifications pertain to Rule 3.7.35 (Determination of duties on imports made through the simplified procedure carried out by courier and parcel delivery companies). Specifically, the percentage established in Section I of said rule has been amended, and a new subsection (c) has been added to Section III, as detailed below:

1. Section I Amendment: The global rate applicable to imports conducted by courier and parcel delivery companies has been updated from 19% to 33.5%.
2. Addition of Subsection (c) to Section III: This new provision refers to express shipments originating from USMCA member countries, as provided in Article 7.8, paragraph 1, subparagraph (f), sub-subparagraph (ii) of the Agreement. It establishes a global rate of 19% for express shipments whose customs value exceeds USD 117 (or its equivalent in domestic or foreign currency), provided that the shipment is accompanied by an air waybill or bill of lading, and that the goods are not subject to non-tariff regulations or restrictions.

We recommend considering the entry into force of these Rules when calculating foreign trade duties on operations carried out through courier and parcel delivery companies.

Sincerely,

Antonio Avila
Foreign Trade Partner 
J.A. Del Río
antonio.avila@jadelrio.com 
Guadalajara Office

Lidia Luévano
Foreign Trade Director 
J.A. Del Río
lidia.luevano@jadelrio.com 
Monterrey Office

Jorge Rodríguez
Foreign Trade Director
J.A. Del Río
jorge.rodriguez@jadelrio.com 
Mexico City Office

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.