Simplified courier declaration and VAT de minimis
- Importing machinery and inputs
- Importing machinery: duty and clearance
- not audited
Commercial guides put the ceiling for the simplified courier declaration authorized by the tax authority (SAT) for express delivery companies at US$1,000 CIF; shipments of equal or greater value require a formal DUCA-D filed by a customs broker - a figure still to be confirmed against the official courier procedure of the Customs Intendancy. In practice there is no VAT de minimis for commercial shipments: almost every commercial shipment pays 12% VAT with no minimum exempt amount (a commercial-guide claim, still to be verified). Courier enforcement tightened with the SAT-CLADEC agreement; one documented case showed goods declared at US$700 with a real value of US$9,200.40.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Tope declaración simplificada courier
- US$1,000 CIF (por confirmar)
Caveat
Sources
Organizations named in the answer
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.