August 4th, 2025
On July 9, 2025, an Amendment to the Miscellaneous Tax Resolution for 2025 (“MTR”) was published to incorporate rule 11.16.1, through which an obligation is set for cruise lines to collect payments for immigration services fees from their passengers and remit them to the tax authorities on a monthly basis. The first payment must be made on August 17, 2025.
The Federal Duties Law (“FDL”) in force until 2024 exempted the payment of these fees and, during the first half of 2025, a tax incentive equivalent to 100% of the fees was established by Presidential Decree. On June 30, 2025, a different Decree was published establishing: (i) a tax incentive for the payment of said duty to increase progressively under the application of a factor until the full amount is paid in October 2030; and (ii) a tax incentive equivalent to 100% of the fees for any re-entry duties on the same cruise ship.
The latest Presidential Decree published on June 30 allowed the tax authority to establish payment benefits through administrative rules. In this context, rule 11.16.1 of the MTR establishes benefits for passengers as obligated parties, but also obligations not provided in the FDL for cruise line companies as collection agents. According to the rule, cruise lines must:
- Create a user account on the Maritime Services Portal of the National Migration Agency (“NMA”).
- Identify passengers as obligated parties to the NMA, which will calculate the amount of duties to be paid.
- Collect passengers’ duties.
- Report to the NMA three days later and make the payment to the Federal Treasury no later than the 17th of the following month.
We believe that a cruise line company should not be held jointly liable for these duties owed by its passengers because there is no legal obligation to collect them under the FDL. Nor do we believe that, in the event of non-compliance, a case would arise for the use of preventive maritime seizure under the Maritime Navigation and Trade Act.
However, companies in the sector must ensure proper compliance and be prepared in advance to avoid any adverse consequences for their operations. A coordinated team from the tax, immigration, and transportation practices is at your disposal to answer any questions and assist you in the analysis, preparation, and, if necessary, defense against these provisions.
Sincerely,
Alejandro Barrera
barrera@basham.com.mx
Ramón de la Torre
rdelatorre@basham.com.mx
Ricardo Lan
rlan@basham.com.mx
Adriana Franco
afrancog@basham.com.mx