Background on Claudia Sheinbaum and Her Promises
Claudia Sheinbaum, the current President of Mexico City, pledged during her campaign to modernize the country’s customs offices. Her goal was to boost tax collection by 250,000 million pesos and streamline the import and export of goods.
Customs Revenue Growth in 2025
During the first quarter of 2025, Mexico’s customs revenue saw a real growth of 21.5% compared to the same period in 2024, reaching 336,921 million pesos. However, this figure is still lower than the 338,534 million pesos collected in 2019, before the customs were militarized.
Militarization of Customs in 2022
In May 2022, control of Mexico’s 50 customs (land, sea, and air) was handed over to the armed forces from the Servicio de Administración Tributaria (SAT). In January 2022, the Agencia Nacional de Aduanas de México (ANAM) was created as a decentralized body under the Secretaría de Hacienda, replacing the Administración General de Aduanas, which was part of the SAT structure.
Importance of Customs in Tax Collection
Customs are crucial for tax collection, accounting for more than two-thirds of the Value Added Tax (IVA) and over a trillion pesos annually in tax revenues. Additionally, customs collect the Special Production and Services Tax, import duties, export duties, and the tax on new automobiles.
Factors Driving Customs Revenue Growth
The growth in customs revenue can be attributed to increased tax collection from imports or duties in the first two months of 2025. This is due to the elimination of tariff exemptions for foreign e-commerce companies like Shein and Temu.
- Tariff Increase: A 19% global tax rate was implemented for all goods under 50 USD (minimis) imported from countries without a trade agreement with Mexico, effective from the beginning of 2025.
- Abuse of Minimis: The modification was a response to the perceived abuse of minimis tariffs by e-commerce platforms like Shein and Temu to avoid paying their rightful taxes.
Customs Revenue Distribution by Type
Maritime customs accounted for 48% of the total revenue, followed by border customs with 35%, and interior customs (airports) with 17%.
Nuevo Laredo Leads in Customs Revenue
The Nuevo Laredo border customs in Tamaulipas collected the most taxes, with 56,820 million pesos in the first quarter of 2025—a 19% increase compared to the same period in 2024.
