Mexico Customs Broker Fees: What You Pay and Why

Short answer: There is no official fee schedule for Mexican customs brokers: each broker or customs agency sets its own price. What is fixed by law are the government charges on the pedimento: the customs processing fee of 8 per thousand with a fixed minimum, MXN 350 prevalidation plus VAT, duty and 16% VAT. Compare broker fees separately from third-party costs.

Current as of October 15, 2026. This article explains Mexican rules and common billing practice in general terms; it is informational, not legal or tax advice. Kold Gold does not publish a market range for broker fees.

You ask two brokers to quote the same container into Mexico. One sends a single "all-in" figure. The other sends fourteen lines, some in Spanish you do not recognize. The first looks cheaper. Three weeks later, an expense account arrives with charges nobody mentioned. This guide explains how a Mexican customs broker's bill is built, so you can compare like with like.

Who the customs broker is

A Mexican customs broker (agente aduanal) is a person licensed by the SAT to file the pedimento, the customs declaration, for the importer. Customs agencies are firms built around licensed brokers.

The importer of record, registered in the SAT's importers' registry, authorizes the broker through an electronic mandate (encargo conferido) under rule 1.2.6 of the 2026 General Foreign Trade Rules. The broker classifies the goods, determines the taxes, transmits the pedimento and follows the release. Since January 1, 2026, the amended Article 54 of the Customs Law (Ley Aduanera) holds the broker and the customs agency responsible for the accuracy of the data, the tariff classification and the taxes determined.

Kold Gold has no customs license of its own. Clearance is handled by our partner licensed customs broker, and we coordinate the file together with the freight. For the full process, see customs brokerage.

The two buckets: broker fees and third-party costs

A broker's bill has two parts: the broker's own fee, and costs the broker pays on your behalf. Mixing them is the most common mistake when comparing quotes.

Broker fees (honorarios): the broker's income for the service. Invoiced on a Mexican electronic tax invoice (CFDI) with 16% VAT.
Expense account (cuenta de gastos): taxes, duties, terminal handling, storage, shipping-line charges and local freight that the broker advances and passes through. Each line should be backed by the third party's receipt.

A quote can look cheap on fees and recover the margin in items labeled as expenses. Ask for both buckets, separately.

How broker fees are usually structured

Four structures are common, and none is better by definition. It depends on your volume, the value per shipment and the type of goods.

Structure	How it works	Suits you if	Watch for
Fixed per pedimento	One amount per entry, regardless of value	High-value goods with few tariff lines	Extra charges per line, per permit or for "complexity"
Percentage of customs value	A percentage of the value, usually with a minimum	Low-value shipments	The percentage climbing on expensive shipments
Mixed	A fixed amount plus a percentage, or a fixed amount with a cap	A varied mix of shipments	Minimums, caps and per-line charges in the fine print
Monthly retainer	A monthly amount for an agreed volume of entries	Steady, recurring imports	What happens above or below the agreed volume

Many agencies also bill separately for prior inspection of the goods (previo), documented technical classification, permit handling, corrections to the pedimento, after-hours service or specific advice. Ask which of these are included.

The government charges that do not depend on the broker

Some lines on the pedimento are fixed by law and should match from one quote to the next. If they do not, ask why.

Charge	Legal basis	Amount
Customs processing fee (DTA)	Federal Duties Law, Art. 49, section I	8 per thousand of the customs value; if lower, the fixed amount of section III (MXN 461.61 in the compiled text; the SAT updates these amounts periodically, so check the figure in force)
DTA on a pedimento correction	Federal Duties Law, Art. 49, section VII(e)	MXN 444.42 per correction, where the article applies
Prevalidation	Rule 1.8.3, 2026 General Foreign Trade Rules	MXN 350 per pedimento (MXN 330 to the government, MXN 20 to the authorized validator), plus VAT
General import duty (IGI)	Tariff schedule (LIGIE)	Rate of the tariff line, or a preferential rate if the goods qualify
Import VAT	VAT Law, Arts. 1 and 27	16% on customs value + IGI + other contributions and charges (aprovechamientos) due on import

Terminal handling, storage, shipping-line release charges and container demurrage are third-party prices: they vary by port, terminal and days, and should come with the third party's invoice.

How to compare a fixed fee with a percentage

The break-even value is the fixed fee divided by the percentage. Below it, the percentage quote is cheaper (as long as its minimum is below the fixed fee); above it, the fixed fee wins.

To compare Quote A (a fixed amount per pedimento) with Quote B (a percentage of the customs value with a minimum), use the figures from your own quotes:

Divide Quote A's fixed fee by Quote B's percentage. The result is the break-even customs value, in pesos.
For each typical shipment, multiply the customs value in pesos by Quote B's percentage; if the result is below Quote B's minimum, the minimum applies.
Compare that amount with Quote A's fixed fee, shipment by shipment.

Both fees carry 16% VAT on top, and neither includes the government charges, which are the same under both quotes. Kold Gold does not publish a market range for broker fees. To see how the fee fits in the full cost of an import, try the landed cost calculator.

What makes a clearance cost more

Work and risk drive the price. These factors move it:

Number of tariff lines on the pedimento, and whether classification is straightforward.
Non-tariff rules: permits, Mexican Official Standards (NOMs), sector registries.
Regime: definitive import, temporary import under IMMEX, bonded warehouse, transit.
Inspection: if the automated selection triggers a physical review, someone has to attend it.
Paperwork quality: invoices, packing lists and transport documents that do not match generate corrections, and each correction has a cost.
The electronic value declaration (MVE): under the SAT's advance version of September 30, 2026 (not yet in the Official Gazette on October 15, 2026), it becomes mandatory by regime between November 1, 2026 and January 15, 2027. Ask whether helping the importer prepare it is part of the fee. See our MVE guide.

Questions to ask before you choose a broker

Ask the same questions to every broker, in writing.

What exactly does the fee include: classification, previo, permits, MVE support, corrections?
Which lines are billed per pedimento, per tariff line or per container?
What appears in the expense account, and will each line come with the third party's invoice?
How are storage and demurrage handled if the clearance stops?
Who is the licensed broker or agency, and at which customs offices do they operate?

Red flags: fees far below others with no explanation, generic lines such as "miscellaneous expenses" without receipts, and an all-in price that does not say who the importer of record is. Our guide to the importer of record in Mexico explains why that last point matters.

How Kold Gold quotes

Kold Gold is a Mexican digital freight forwarder. We quote freight, broker fees and third-party costs on separate lines, so you can see what you pay and to whom, and we send the pedimento and receipts for each operation. Clearance is handled by our partner licensed customs broker. We do not handle registration in the importers' registry.

We also verify suppliers and arrange pre-shipment inspection at origin, give 24/7 tracking and approximate transit times, and insurance is available. See ocean freight and ground transportation, or request a quote (the form is in Spanish). WhatsApp: +1 (619) 359-6567 or +52 55 8897 4255. Email: direccion@kold.gold.

Frequently asked questions

How much does a customs broker charge in Mexico?

There is no official fee schedule: each broker or agency sets its own price, as a fixed amount per pedimento, a percentage of the customs value, a mix, or a monthly retainer. Compare broker fees separately from third-party costs and from the government charges, which are fixed by law.

What government fees appear on a Mexican pedimento?

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

Is the broker's fee subject to VAT?

Yes. The broker invoices its fee on a Mexican electronic tax invoice (CFDI) with 16% VAT. Third-party costs the broker advances should be backed by the third party's own receipts.

Does Kold Gold have its own customs broker license?

No. Kold Gold coordinates the freight and the clearance file; the clearance itself is handled by our partner licensed customs broker. We quote the broker's fee and third-party costs on separate lines.

Sources

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

Chamber of Deputies, Ley Federal de Derechos, current text (last reform published November 7, 2025): Article 49. https://www.diputados.gob.mx/LeyesBiblio/pdf/LFD.pdf
SAT, Reglas Generales de Comercio Exterior para 2026, Official Gazette of December 27, 2025: rules 1.2.6 and 1.8.3. https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/rgce/ReglasGeneralesComercioExteriorpara2026.pdf
SAT, "Normatividad RMF, RGCE y RFA" 2026 (third amendments: first advance version, September 30, 2026). https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/normatividad_rmf_rgce2026.html
Chamber of Deputies, Ley Aduanera, current text (last reform published November 19, 2025): Article 54. https://www.diputados.gob.mx/LeyesBiblio/pdf/LAdua.pdf
Chamber of Deputies, Ley del Impuesto al Valor Agregado, current text: Articles 1 and 27. https://www.diputados.gob.mx/LeyesBiblio/pdf/LIVA.pdf
Kold Gold, "¿Cuánto cobra un agente aduanal?" (fee structures and the absence of an official fee schedule; in Spanish). https://kold.gold/blog/cuanto-cobra-un-agente-aduanal

Last reviewed: October 15, 2026.