Overview

Selling on Amazon.com.mx opens the door to one of Latin America's fastest-growing ecommerce markets, but it comes with a distinct set of tax obligations, import regulations, and compliance requirements. Sellers planning to list products on Amazon Mexico must understand the country's tariff structure, tax registration rules, product restrictions, and labeling standards before shipping inventory across the border.

This guide breaks down the key regulatory considerations that affect cross-border and domestic sellers operating on Amazon's Mexican marketplace.

Key Points / What Sellers Need to Know

• RFC Registration Is Required — All sellers operating in Mexico need a Registro Federal de Contribuyentes (RFC) number, which is the Mexican tax identification number. Foreign sellers must obtain this through a legal representative in Mexico.
• IVA Tax Applies to All Sales — Mexico's Impuesto al Valor Agregado (IVA) is a value-added tax of 16% that applies to most goods and services sold within the country. Sellers are responsible for collecting and remitting this tax.
• Income Tax Obligations Exist for Foreign Sellers — Non-resident sellers may be subject to Mexico's Impuesto Sobre la Renta (ISR), the country's income tax. Amazon may withhold a percentage of sales proceeds to cover these obligations.
• Customs Duties Vary by Product — Import tariffs depend on the product's Harmonized System (HS) classification code. Rates can range from zero to over 30% depending on the product category.
• Certain Products Are Prohibited or Restricted — Mexico maintains lists of products that cannot be imported or sold, as well as goods requiring special permits or certifications before they can enter the market.
• NOM Compliance Is Mandatory for Many Product Categories — Normas Oficiales Mexicanas (NOM) are Mexican official standards that apply to a wide range of consumer products, from electronics to textiles.

Tax Structure for Sellers on Amazon Mexico

Mexico's tax framework requires sellers to navigate several overlapping obligations. The most significant is the IVA, a 16% value-added tax that applies nationwide. Unlike some countries where marketplace facilitators handle all tax collection, sellers on Amazon Mexico need to understand their own IVA obligations and ensure proper invoicing. Amazon Mexico does facilitate certain tax withholdings for foreign sellers, but the ultimate responsibility for compliance rests with the seller.