As of January 1, 2025, Mexico has implemented a mandatory customs process that affects all couriers and carriers. The Importer of Record (IoR) or the Consignee’s Tax ID (RFC – Registro Federal de Contribuyentes) must now be included on all import declarations regardless of the value or mode of transport.

Overview

This change was mandated by Mexico’s Tax Administration Service (SAT) in October 2024 and published in the Diario Oficial de la Federación (DOF) under Article 3.7.5. The purpose of this change requires the RFC on all imports to enhance customs efficiency and ensure tax compliance.

Key Changes to Import Procedures

• Previously, low-value shipments under a simplified entry process either used the carrier’s Tax ID or omitted it altogether. This is no longer permitted.
• The inclusion of the recipient’s RFC is now mandatory on customs declarations to enhance traceability and accountability.

Where to register for RFC

The IoR or consignee can obtain or register for the RFC through the SAT portal.

Implications for Importers

The new customs regulations in Mexico aim to streamline import processes and improve tax compliance. All importers must ensure they are registered with the RFC to meet these requirements, as failure to comply may result in delays or fines.

Marken stays committed to supporting clients in navigating the regulatory and trade landscape of the global clinical supply chain. For more information or if you have any questions, contact our team at TradeCompliance@marken.com.