New Draft Tax Amendment for 2025: Collection of Immigration Fees from Cruise Ship Tourists
EOn July 1, 2025, the Tax Administration Service (SAT) published the Second Draft of the Fourth Resolution on Amendments to the Miscellaneous Tax Resolution for 2025.
Key Changes
This draft introduces a new chapter (11.16) that establishes the procedure for shipping companies and shipping agents to collect and transfer to the National Migration Institute (INM) payments for immigration services from foreign passengers entering Mexico by sea on cruise ships.
This measure is based on a recent decree (June 30, 2025) that seeks to support the national tourism sector and mitigate the effects of collecting these fees. It is important to note that this right had been exempt from January 1 to June 30, 2025, and a new accrual scheme with gradual accrual is now being implemented.
Entry into force
This amendment entered into force on July 1, 2025.
http://omawww.sat.gob.mx/normatividad_RMF_RGCE/Paginas/normatividad_rfm_rgce2025.html
