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Customs··13 min read

How to Ship to Mexico: The Mexican Side, Step by Step

·Last reviewed:

Short answer: For commercial imports into Mexico, a Mexican importer of record listed in the SAT's importers' registry generally must appear on the customs declaration (the pedimento), filed by a licensed customs broker. The importer pays duty, a customs processing fee of 8 per thousand and 16% VAT, and, under the SAT's September 30, 2026 advance text, files an electronic value declaration.

Current as of October 15, 2026. This guide explains Mexican rules in general terms; it is informational, not legal or tax advice. Confirm your case with the licensed customs broker handling the clearance and with a Mexican tax advisor before you ship.

Most guides to "shipping to Mexico" stop at the port of loading. This one covers the part that decides whether your cargo clears: the Mexican side. Who can be the importer, what the customs declaration needs, which charges are fixed by law, how to choose between Manzanillo, Lázaro Cárdenas and the land border at Laredo, and how long each step takes, approximately.

Step 1: Decide who the importer of record is

The importer of record must be registered in Mexico; a foreign seller generally cannot clear goods in its own name. Settle this before you quote, not when the ship is at sea.

For a regular commercial import, the importer must be listed in the Padrón de Importadores, the importers' registry kept by the SAT, Mexico's tax administration. The SAT's procedure sheet 5/LA (Annex 2 of the 2026 General Foreign Trade Rules, published January 12, 2026) lists, among other conditions:

  • Being registered and active in the RFC, the federal taxpayer registry.
  • Holding a valid e.firma, the electronic signature issued by the SAT.
  • Being up to date with tax obligations, with a "located" tax domicile and a validated electronic tax mailbox.
  • Having at least one licensed customs broker, customs agency or legal representative.

Some goods need a second, sector-specific registration: Annex 10 of the 2026 rules lists 16 sectors, among them footwear, textiles and apparel, steel, chemicals and automotive.

A company with no establishment in Mexico normally does not meet those conditions. In practice, the importer is your Mexican customer, your own Mexican entity, a manufacturer under the IMMEX export program, or a third party that acts as importer of record. Our guide to the importer of record in Mexico compares the four options and who answers to the authority in each.

What Kold Gold does and does not do here. Kold Gold does not handle registration in the importers' registry or the sector registries: that is the importer's own procedure with the SAT. We ask who the importer will be at quote stage and check, with the partner licensed customs broker, whether the product needs a sector registry before the shipment is scheduled.

Step 2: Understand the pedimento and the broker

The pedimento is the Mexican customs declaration, and a licensed customs broker files it for the importer. Kold Gold has no customs license of its own: clearance is handled by the partner licensed customs broker who takes your file.

Article 36 of the Customs Law (Ley Aduanera) requires whoever brings goods into Mexico under a customs regime to transmit a pedimento electronically. Importers normally do it through an agente aduanal, an individual licensed by the SAT, or a customs agency. Under rule 1.2.6 of the 2026 General Foreign Trade Rules, the registered importer records an electronic mandate (encargo conferido) authorizing the broker to act for it.

The pedimento carries the tariff classification, the customs value, the regime (definitive or temporary import, for example), the taxes and the references to permits and standards. Once it is paid, an automated selection decides whether the goods are released or inspected.

Since January 1, 2026, the amended Article 54 of the Customs Law holds the broker and the customs agency responsible for the accuracy of the data, the tariff classification and the taxes determined. Expect a careful broker to ask you more questions, and earlier.

Step 3: Prepare for the electronic value declaration (MVE)

The MVE is the importer's sworn statement of how the customs value was set, and its reference goes on the pedimento. As of October 15, 2026, the new dates exist only in an advance version that the SAT posted on September 30, 2026.

The Manifestación de Valor Electrónica (MVE) is filed by the importer, not by the foreign seller. Under the SAT's first advance version of the third amendments to the 2026 rules, the previous scheme stays until October 31, 2026, and the MVE then becomes mandatory by customs regime, from November 1, 2026 to January 15, 2027. For goods imported to stay in Mexico (definitive imports), the date in that text is January 15, 2027.

On October 15, 2026, the SAT's regulations page still listed only that first advance version, with no publication in the Official Gazette (Diario Oficial de la Federación). Confirm the date that applies to each shipment with the importer's broker. What the seller supplies: the commercial invoice, proof of payment, freight and insurance invoices if the seller paid them, the contract or purchase order, and documents for commissions, royalties or discounts. Our MVE guide for exporters lists them one by one.

Step 4: Know what the importer pays at the border

Three charges appear on almost every definitive import: the general import duty (IGI), the customs processing fee (DTA) and VAT. A prevalidation charge per pedimento is added on top.

ChargeSet byHow it is calculatedNotes
General import duty (IGI)Tariff schedule (LIGIE)Rate of the tariff line on the customs valuePreferential rates under trade agreements, if the goods qualify
Customs processing fee (DTA)Federal Duties Law, Art. 498 per thousand of the customs valueIf the result is lower, the fixed amount of section III applies (MXN 461.61 in the compiled text; the amount is updated periodically, so the broker applies the current figure)
VAT (IVA)VAT Law, Arts. 1 and 2716% on customs value + IGI + other contributions due on importPaid by the importer with the pedimento
PrevalidationRule 1.8.3, 2026 General Foreign Trade RulesMXN 350 per pedimento (MXN 330 to the government + MXN 20 to the authorized validator), plus VATSome pedimento codes are exempt

Some products also pay a special tax (IEPS) or antidumping duties, and many must meet permits or Mexican Official Standards (NOMs) before release. Two tariff decrees changed rates in 2026: one published December 29, 2025, in force January 1, 2026, and another published April 23, 2026 that covers 185 tariff lines at rates of 5% to 35%. Goods originating in a country with a trade agreement keep preferential treatment if they meet its rules.

A worked example

Assumptions, all illustrative: a definitive import with a customs value of USD 40,000 (cost, insurance and freight to the Mexican port), an exchange rate of MXN 18.00 per dollar, and a tariff line with a 5% IGI. Customs uses the official exchange rate of the day; your broker confirms the real rate and tariff line.

LineCalculationMXN
Customs value40,000 × 18.00720,000.00
IGI720,000 × 5%36,000.00
DTA720,000 × 0.008 (above the MXN 461.61 floor)5,760.00
VAT base720,000 + 36,000 + 5,760761,760.00
VAT761,760 × 16%121,881.60
PrevalidationRule 1.8.3350.00
VAT on prevalidation350 × 16%56.00
Total paid with the pedimento164,047.60

That is about USD 9,113.76 at the assumed rate. The VAT is shown on the base of customs value, IGI and DTA, with the prevalidation and its own VAT on separate lines, as rule 1.8.3 records them. The broker's fees, terminal charges, storage and inland freight come on top. To model your own case, try the landed cost calculator.

Step 5: Choose the gateway: Manzanillo, Lázaro Cárdenas or Laredo

For containers from Asia, the choice is usually between Manzanillo and Lázaro Cárdenas on the Pacific; for freight from the United States and Canada, it is usually a land crossing such as Laredo–Nuevo Laredo. The right one depends on the final destination in Mexico, the carrier's service and the weekly frequency.

According to Secretaría de Marina port statistics reported by The Logistics World, Mexico moved 9,529,886 TEU (twenty-foot equivalent units) in 2025. Manzanillo handled 3,893,355 and Lázaro Cárdenas 2,616,770.

GatewayTypical originApproximate transit (Kold Gold planning ranges, port to port)Points to weigh
Manzanillo (Colima)China and Asia, Pacific services22 to 28 days from Shanghai; 20 to 26 from Yantian or ShenzhenMexico's busiest container port; congestion on the access road at peak season
Lázaro Cárdenas (Michoacán)China and Asia, Pacific services24 to 30 days from Ningbo; 26 to 32 from QingdaoOur planning table notes its rail connection to the Bajío; confirm rail and trucking capacity for your destination
Laredo, Texas – Nuevo Laredo (land)United States and CanadaNo single figure: it depends on the bridge, the time of day and inspectionsTruck crossing with a transfer (drayage) leg between the two customs offices

The ocean ranges come from Kold Gold's published planning table for China to Mexico ocean freight (in Spanish), current as of October 6, 2026. They are approximate, port to port, and are not a promise. On top of them, the same table adds 3 to 7 days for consolidation and loading at origin and 3 to 10 working days between discharge, clearance and gate-out at destination. For Shanghai to Manzanillo that gives roughly 28 to 45 days before the inland leg. Always check the carrier's current schedule.

By land, the U.S. Bureau of Transportation Statistics counted 2,945,388 trucks entering the United States through the port of Laredo in 2025, 38.8% of the 7,589,315 trucks that crossed from Mexico. That figure counts northbound entries only, but it shows the scale of the corridor that also carries freight south. See ground transportation and what moves by truck across the border.

Step 6: Plan the timeline backwards

Work back from the date the goods must be in the warehouse, and leave buffer at every hand-off. Every time below is approximate.

  1. Before booking: confirm the importer of record, the tariff classification, permits, NOMs and any sector registry. This is where most delays start.
  2. At origin: supplier verification and pre-shipment inspection if the goods or the supplier are new to you; collect the invoice, packing list and origin documents.
  3. In transit: send the MVE documents to the importer when the cargo leaves, not when it lands. The broker prepares the pedimento while the ship is at sea.
  4. At the port or border: the pedimento is paid and the goods pass the automated selection. An inspection adds time.
  5. Inland: trucking or rail to the final destination, with an appointment at the terminal.

Cargo insurance is available on request; coverage and insured value are defined case by case.

How Kold Gold helps

Kold Gold is a Mexican digital freight forwarder. We coordinate ocean, air and ground freight into Mexico, with clearance handled by our partner licensed customs broker. What we do on the Mexican side:

  • We ask who the importer of record is before quoting. We do not handle the importers' registry: the importer does.
  • We verify suppliers and can arrange pre-shipment inspection at origin.
  • We review the invoice, packing list and transport documents against the proposed classification before the pedimento is filed.
  • We give 24/7 shipment tracking and approximate transit times, never fixed dates. Insurance is available.

Start with customs brokerage, ocean freight or air freight, see our track record, or request a freight quote (the form is in Spanish). You can also reach us on WhatsApp at +1 (619) 359-6567 or +52 55 8897 4255, or by email at direccion@kold.gold.

Frequently asked questions

Can a foreign company import into Mexico in its own name?

In general, no. The importer must be registered and active in the RFC, hold a valid e.firma and be listed in the SAT's importers' registry, which a company with no establishment in Mexico normally does not meet. The usual routes are a Mexican customer, your own Mexican entity, an IMMEX manufacturer or a third-party importer of record.

Does Kold Gold register my company in the Padrón de Importadores?

No. Registration in the importers' registry and in any sector registry is the importer's own procedure with the SAT. Kold Gold coordinates freight and works with a partner licensed customs broker who handles the clearance once a registered importer is in place.

What taxes does the importer pay on a shipment to Mexico?

Usually the general import duty (IGI) at the rate of the tariff line, a customs processing fee (DTA) of 8 per thousand of the customs value with a fixed minimum, and 16% VAT on the customs value plus IGI and other contributions. A prevalidation charge of MXN 350 plus VAT applies per pedimento. Some goods also pay IEPS or antidumping duties.

Is Manzanillo or Lázaro Cárdenas better for cargo from China?

Neither is better in every case. Manzanillo is Mexico's busiest container port, and Lázaro Cárdenas also moves a large share of the country's containers. The choice depends on the final destination, the carrier's service and frequency, and congestion at the time. Kold Gold's published planning ranges put both at roughly 20 to 32 days port to port from the main Chinese ports.

How long does it take to ship from China to Mexico?

Approximately 20 to 32 days port to port to the Mexican Pacific, according to Kold Gold's published planning ranges. Add roughly 3 to 7 days at origin and 3 to 10 working days for discharge, clearance and gate-out, plus the inland leg. Schedules change, so check the carrier's current itinerary.

Sources

Consulted on October 15, 2026, unless a different date is shown.

Last reviewed: October 15, 2026.

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