Import tax collection will increase with the new rate on purchases on Shein and Temu.

Import tax collection by the Mexican government has rebounded in 2025 and is expected to grow at a faster pace thanks to the increase in the global minimum tax rate for purchases on platforms such as Shein and Temu from 19% to 33.5%.

As of June, government revenue from import taxes totaled 81.775 billion pesos, an annual growth of 33% in real terms, according to data from the Ministry of Finance and Public Credit (SHCP).

At the end of 2024, the government modified foreign trade rules to charge a minimum global rate of 19% on all imports sent via courier or parcel services from countries with which Mexico does not have a trade agreement, starting this year.

However, last Monday, the Ministry of Finance published a new amendment to the foreign trade rules to increase the minimum global rate from 19% to 33.5%, effective August 15.

Dr. Gloria Rocío Estrada, President of the Technical Commission on Foreign Trade of the Mexican College of Public Accountants, explained that while the increase in import tax collection is partly due to the implementation of the 19% global rate, there are other factors that explain it.

He said that increased surveillance and vigilance at Mexican customs have resulted in greater and more efficient inspection of imports, which, in turn, has led to an increase in tax collection.

"Now that the global minimum rate is going to increase from 19 to 33.5%, we will see increased import tax collection, which will be due primarily to the increase in this rate," said Dr. Estrada.

He recalled that before the foreign trade rules were amended, a global minimum rate of 17% was already being charged on imports from countries with which there is no trade agreement.

Hence, the 19% tax rate implemented at the beginning of the year did not represent as significant an increase as the current increase in the global minimum rate to 33.5 percent.

He also said that the somewhat unexpected increase in the global minimum rate announced is due to three central objectives of the federal government.

On the one hand, Mexico is aligning itself with the United States in its policy of tightening trade policies against imports from China and promoting trade within the North American region.

Likewise, it is expected that with the increase in the rate, those consumers who purchased through platforms such as Shein and Temu will now purchase their products in the national market.

And finally, the government would also be fulfilling its goal of combating the abuses that were taking place in purchases through platforms like Shein and Temu to avoid paying the corresponding taxes.