Background on Mexican Customs and Relevance
The Agencia Nacional de Aduanas de México (ANAM) reported that Mexican customs achieved unprecedented revenue in 2025, surpassing pre-COVID-19 pandemic levels. This success can be attributed to fiscal changes in foreign trade, increased customs oversight, and the fight against tax evasion.
Key Achievements and Factors
- Record-breaking revenue: Customs generated 1,449,461 million pesos from January to December 2025, marking a 15.5% annual increase.
- Highest growth in ANAM records: This represents the largest annual increase since 2018, as per ANAM’s statistics.
- Recovery from 2020 lows: In 2020, amidst mobility restrictions, customs income dropped by 13.7% annually. Although subsequent years saw growth, they did not exceed the 2019 levels until 2025.
- Contribution to tax revenue: Export trade revenue accounted for 27 out of every 100 tax pesos collected in 2025.
Contributing Factors for Success
According to Pedro Canabal, a partner in Taxes and Foreign Trade at Baker Tilly Mexico, the following factors contributed to the successful customs revenue:
- Increased fiscalization post-customs clearance: This includes monitoring temporary imports like invoices for maquiladoras, strengthening value declaration processes, and verifying preferential tariff or origin certificate eligibility.
- Combatting tax evasion: Actions were taken to pressure logistics companies for enhanced surveillance and e-commerce platforms.
Tax Performance in 2025
The ANAM data showed that the Impuesto Especial sobre Producción y Servicios (IEPS) saw the highest revenue increase, growing by 53.8% compared to 2024. The Impuesto General de Importaciones (IGI) also benefited from regime changes and increased oversight, resulting in a 20.8% annual growth.
The Impuesto al Valor Agregado (IVA) saw an 8.3% annual increase, Derecho de Trámite Aduanero (DTA) increased by 7.6%, and other tax types grew by 1.6% annually.
However, the Impuesto sobre Automóviles Nuevos (ISAN) experienced a 23.8% decrease in revenue, totaling only 47.2 million pesos.
Customs Types and Contributions
Maritime customs once again contributed the most, accounting for 52.1 out of every 100 pesos from export trade revenue, generating 755,559 million pesos with a 21.1% annual increase.
Fronterizas customs followed with 31.6% of total export trade revenue, generating 457,422 million pesos (9% more than in 2024).
Interior customs contributed 16.3%, generating 236,478 million pesos (11.9% more annually).
Key Questions and Answers
- What led to the record-breaking customs revenue in 2025?
The success can be attributed to fiscal changes in foreign trade, increased customs oversight, and the fight against tax evasion.
- Which tax saw the highest increase in revenue?
The Impuesto Especial sobre Producción y Servicios (IEPS) experienced a 53.8% increase in revenue compared to 2024.
- What was the contribution of export trade revenue to overall tax collection in 2025?
Export trade revenue accounted for 27 out of every 100 tax pesos collected in 2025.
- Which customs type contributed the most to revenue in 2025?
Maritime customs contributed the most, accounting for 52.1 out of every 100 pesos from export trade revenue.
