SAT Cracks Down on Tax Evasion by Parcel, Courier Companies

The Mexican Tax Administration Service (SAT) says it uncovered improper practices by parcel and courier companies in the importation of various goods. The organization adds that these companies aimed to circumvent the payment of the general import tax (IGI) and value-added tax (IVA).

The tax authority observed a notable increase in the importation of items such as clothing, home decor, jewelry, kitchen utensils, toys, electronics, and others. These imports involve foreign companies dedicated to online sales, e-commerce platforms, consignees, and parcel and courier companies. By neglecting tax payments and failing to comply with non-tariff regulations and restrictions, these entities could be committing smuggling and tax fraud, says the SAT.

The organization made this information public through the First Modification to Annex 5 of the General Rules of Foreign Trade for 2024, which identifies the improper practices that distort foreign trade operations. These practices are:

• Orders shipped on the same day, week, or month are split into individual packages, with the original order value devalued so that the value of each package does not exceed US$50.

• Engaging in activities that directly or indirectly misuse the simplified dispatch of goods through parcel and courier companies, evade IGI and IVA payments, or incorrectly describe products.

• Providing advice, services, or participating in the execution or implementation of any of the above practices.

In response, SAT is intensifying its audit actions to enhance monitoring and combat these improper practices. The agency also urges companies in the sector to operate within the legal framework and avoid causing harm to federal tax revenue.