美国供墨西哥商品进口税金计算说明

概述

美国出口到墨西哥的货物，在墨西哥进口环节，海关需要对超过50美金的包裹征收USMCA进口税。对于原产于中国的商品，可能无法适用USMCA优惠税率，会征收更高的进口税；对于原产于中国的鞋类商品，可能会征收反倾销税。因消费者下单时支付的价格为含税价，因此，商家在商品定价时，建议考虑进口税和反倾销税，否则进口税和反倾销税最终将由商家自行承担。

墨西哥免征额

• 原产于美国货物出口到墨西哥适用USMCA优惠税率，在墨西哥T1进口环节有免征额，包裹价值≤US$50，无需缴纳进口税。包裹申报价格大于US$50小于US$2500时，需要缴纳进口税，进口税的具体税率详见以下表格。

• 如包裹里含原产于中国商品，可能无法适用USMCA优惠税率，具体计税逻辑如下：
• 原产于中国的非鞋类商品，可能会按照中国直邮商品征收进口税，计税公式：申报价格*33.5%；
• 申报价格大于等于22.58美金且含原产于中国鞋子的包裹，可能会按照中国直邮商品征收进口税，计税公式：申报价格*33.5%；
• 申报价格低于22.58美金且含原产于中国鞋子的包裹，可能会按照中国直邮商品征收反倾销税，计税公式：22.58*33.5%+（22.58-鞋子申报价格）。

税金计算公式举例

• 当包裹内的货物全部原产于美国，进口税=包裹申报价格*对应的进口税税率；
• 举例：包裹申报金额为45美金时，税金为US$450%=0；包裹申报金额为116美金时，税金为US$11617%=19.72；包裹金额为200时，税金为US$200*19%=38. （海关税单会将币种换算成墨西哥比索）。
• 包裹里含原产于中国鞋类商品且鞋子申报价格≥22.58美金时，可能无法适用USMCA优惠税率，包裹需缴纳进口税=申报价格*33.5%；
• 举例：包裹申报金额为45美金且鞋子申报金额为23美金时，税金为US$45*33.5%=15.08 （海关税单会将币种换算成墨西哥比索）
• 包裹里含原产于中国鞋类商品且申报价格低于22.58美金时，可能无法适用USMCA优惠税率，鞋子需缴纳进口税和反倾销税=22.58*33.5%+（22.58-申报价格）；
• 举例：包裹含涉税鞋子，包裹里鞋子申报金额为US$10，其他商品申报金额为US$5。
• 鞋子税金：22.58*33.5%+（22.58-10）=20.1443
• 其他商品税金：5*33.5%=1.675
• 海关税单会将币种换算成比索，税额为四舍五入再取整。如：MXN 369.85 四舍五入取整=370。

备注

• 美国供墨西哥商品的税费政策后期可能会调整，此信息会基于海关监管实际情况调整；
• 如货物被墨西哥海关认定为非美国原产，可能无法享受USMCA优惠税率；
• 其他被海关认定原产于中国涉及反倾销的商品也有可能被海关征收反倾销税，以海关实际判定为准；
• 美国供墨西哥对原产于中国的鞋子税收政策不明朗，可能会被征收反倾销税，商家定价请考虑该部分成本，鞋子定价可咨询对应的AM，避免申报价格低可能被征收反倾销税；
• 关税政策最终以墨西哥海关实际执行标准为准。平台将在订单完成时，按预估税费先行预扣。若海关实际征收金额与预估存在差异，平台将根据海关实收金额进行多退少补。

Overview

For goods exported from the United States to Mexico, Mexican customs will levy USMCA import taxes on parcels exceeding US $50 at the point of import. Products originating from China may not qualify for the USMCA preferential tariff rate and could be subject to higher import taxes. Additionally, footwear products originating from China may be subject to anti-dumping taxes. As the price paid by consumers at the time of purchase already includes applicable taxes, sellers are advised to factor import taxes and anti-dumping taxes into their product pricing. Otherwise, any such import or anti-dumping taxes will ultimately be borne by the seller.

Mexico Tax Exemption Threshold

• Products originating from the United States are eligible for USMCA preferential tariff rate. At the T1 import stage in Mexico, parcels with a declared value of ≤ US $50 are exempt from import taxes. Parcels with a declared value greater than US $50 but less than US $2,500 are subject to import taxes. The specific import tax rates are detailed in the table below.

• If a parcel contains products originating from China, the USMCA preferential tariff rate may not apply. The specific tax calculation rules are as follows:
• Non-footwear products originating from China may be subject to import tax calculated at the China direct-shipping rate. Tax calculation formula: Declared value * 33.5%;
• Parcels containing footwear originating from China with a declared value US $22.58 may be subject to import tax calculated at the China direct-shipping rate. Tax calculation formula: Declared value * 33.5%;
• Parcels containing footwear originating from China with a declared value below US $22.58 may be subject to anti-dumping tax calculated at the China direct-shipping rate. Tax calculation formula: 22.58 * 33.5% + (22.58 − shoes declared value).

Example of Tax Calculation Formula

• For parcels containing only products originating from the United States, import tax = Declared value * applicable import tax rate;
• For example, if the parcel's declared value is US $45, the import tax is US $45 * 0% = 0; if the declared value is US $116, the import tax is US $116 * 17% = 19.72; and if the declared value is US $200, the import tax is US $200 * 19% = 38. (The customs tax invoice will convert the currency into Mexican Pesos).
• If a parcel contains footwear originating from China and the declared value is ≥ US $22.58, the USMCA preferential tariff rate may not apply, and the parcel will be subject to import tax calculated as: Declared value * 33.5%;
• For example, if the parcel's declared value is US $45 and the shoes' decalred value is US$23, the import tax is US $45 * 33.5% = 15.08 (The customs tax invoice will convert the currency into Mexican Pesos)
• If a parcel contains footwear originating from China and the declared value is below US $22.58, the USMCA preferential tariff rate may not apply. The shoes will be subject to import taxes and anti-dumping taxes, calculated as: 22.58 * 33.5% + (22.58 − declared value);
• For example, if the parcel contains shoes. The declared value of the shoes in the parcel is US$10, and the declared value of other goods is US$5.
• Shoe tax: 22.58 × 33.5% + (22.58‑10) = 20.1443
• Tax for other goods: 5 × 33.5% = 1.675
• The customs duty memo will convert the currency into pesos. Tax amounts are rounded to the nearest whole number. Example: MXN 369.85, rounded = 370.

Remarks

• The tax policies for products supplied from the United States to Mexico may be subject to change. This information will be updated based on actual customs regulations;
• If goods are determined by Mexican customs not to originate from the United States, they may not qualify for the USMCA preferential tariff rate;
• Other products determined by customs to originate from China and subject to anti-dumping measures may also incur anti-dumping taxes, subject to customs' final determination.
• The tax policy for footwear products originating from China and supplied from the United States to Mexico remains unclear, and such products may be subject to anti-dumping taxes. Sellers are advised to factor this potential cost into their pricing. For guidance on footwear product pricing, please consult your corresponding AM to avoid the risk of anti-dumping taxes due to low declared values;
• Customs policies are ultimately subject to the actual enforcement standards of Mexican customs. The platform will withhold an estimated tax amount upon order completion. If there is any difference between the actual amount collected by Customs and the estimated amount, the platform will refund overcharges or collect undercharges based on the actual amount collected by Customs.