FedEx Fulfillment vs ABC Logística: when tax deposit matters and when it does not
In this article you will find:
- What was FedEx Fulfillment and which brands it served
- What is ABC Logística and what it actually specializes in
- Tax deposit: the advantage that sets ABC apart (and when it does not apply to you)
- Head-to-head comparison: services, coverage and operating model
- B2B vs B2C: the criterion that defines which solution fits
- When ABC Logística makes sense and when it falls short for ecommerce
- Why D2C brands in Mexico choose Cubbo
- Frequently asked questions
Comparing FedEx Fulfillment with ABC Logística means comparing a service that no longer exists with one that operates in a very specific segment of the Mexican logistics market. FedEx Fulfillment was a US-focused ecommerce 3PL that shut down in 2022. ABC Logística is a 3PL operator based in the State of Mexico whose real differentiator is not last-mile delivery speed but the ability to combine warehousing, tax deposit (depósito fiscal), and B2B distribution from the same facility. Understanding that difference is what separates brands that hire the right operator from those paying for services they do not need.
What was FedEx Fulfillment and which brands it served
FedEx Fulfillment was the 3PL fulfillment service of FedEx Corporation, launched in 2017 for the US market. The proposition was simple: brands sent their inventory to FedEx centers, and the company handled storage, picking, packing, and shipping to the end consumer, leveraging FedEx's transport network as a competitive advantage.
In practice, the service faced scalability problems and uncompetitive pricing against specialized 3PLs. In 2022, FedEx announced the closure of the service and redirected resources to its core transport and courier business. Brands using it had to find FedEx Fulfillment alternatives with active operations in their markets.
For Latin America, FedEx Fulfillment never had any real operational presence. Its model was purely B2C ecommerce, with no tax deposit services, no B2B distribution, and no Mexico operations. This matters because it defines the type of brand it served: US-based D2C ecommerce startups, not importers or distributors with operations in Mexico.
What is ABC Logística and what it actually specializes in
ABC Logística is a 3PL operator founded in 2005, with warehouses in Tepotzotlán (Km 42.5 Carretera México-Querétaro) and Tultitlán, State of Mexico. According to its FAQ page, its portfolio includes warehousing, tax deposit, national distribution, ecommerce fulfillment, and value-added services.
What ABC Logística offers:
- Flexible warehousing in racks, floor space, and shelving, paying only for used space
- Certified tax deposit (depósito fiscal): storage of imported goods with deferred import tax payment until withdrawal
- Ecommerce fulfillment with a proprietary WMS integrated with Shopify, WooCommerce, and VTEX
- B2B distribution to retailers (Walmart, Liverpool, Coppel), marketplaces (Amazon, Mercado Libre), and end customers
- Value-added services: NOM labeling, kitting, repackaging, pallet conditioning, alcohol labeling (marbeteo)
- Cross-dock for transit operations without full storage
The minimum volume for B2B services is 70 pallets. For ecommerce fulfillment, minimums are not published and are quoted by operational profile.
ABC Logística does not publish a public rate card. Costs are estimated through its online quoting tool based on service type, volume, weight, and distribution channels. Market benchmarks for its service profile range from $40-90 MXN per simple order plus warehousing and distribution components.
Tax deposit: the advantage that sets ABC apart (and when it does not apply to you)
The tax deposit (depósito fiscal) is what distinguishes ABC Logística from most ecommerce 3PLs. It is a customs regime that allows foreign goods to be stored in authorized facilities without paying import taxes until the goods are withdrawn for sale, as ARGO Almacenadora explains in its guide to this regime.
The advantages of a tax deposit are real for a specific company profile:
- Direct importers bringing goods from China, the US, or Europe who need to defer tax payment until actual sales
- Brands with international operations that need the option to re-export without paying domestic taxes if goods do not sell
- High-volume distributors requiring partial nationalization based on real demand
- Companies with active nearshoring operations that need a logistics hub with integrated customs regime
For these profiles, combining tax deposit and fulfillment in a single operator like ABC is a real operational and financial advantage. The ABC Logística tax deposit analysis explains in detail how this regime optimizes cash flow for importers.
However, the tax deposit does not apply if:
- Your goods are already nationalized and in Mexican territory
- You buy from local suppliers or have domestic production
- Your operation is 100% D2C ecommerce without direct importing
- Your import volume is low and the tax deferral does not justify the operational cost of the regime
For most D2C ecommerce brands in Mexico, the tax deposit is noise, not an advantage. If your products are already in Mexico and you sell direct to the consumer, what matters is order preparation speed, picking accuracy, and delivery time to the customer, not customs management.
Head-to-head comparison: services, coverage and operating model
B2B vs B2C: the criterion that defines which solution fits
The most important distinction between ABC Logística and an ecommerce 3PL like Cubbo is not technology or price: it is the operation profile each one optimizes.
ABC Logística is designed for operations that mix B2B and B2C: brands that need to dispatch pallets to Walmart or Liverpool distribution centers, manage NOM labeling for imports, and also process individual ecommerce orders. The key logistics differences between B2B and B2C ecommerce are structural: B2B prioritizes document accuracy and batch handling, while B2C demands fast unit picking and high automation. ABC can do both from the same warehouse, which is relevant for distributors or importers who also have an online channel.
Cubbo, on the other hand, is built specifically for high-volume D2C ecommerce. Its location in Polanco, Mexico City, enables same-day delivery for orders received before midday, and its WMS is optimized for the pace of digital platforms, with real-time inventory updates and automatic synchronization with Shopify, Mercado Libre, and Amazon.
If your operation is mostly B2C ecommerce and your inventory is already in Mexico, ABC's location in Tepotzotlán may be a factor to evaluate in terms of delivery times within CDMX. If your operation mixes direct importing, retail distribution, and some ecommerce, ABC offers a more complete ecosystem for that combination.
When ABC Logística makes sense and when it falls short for ecommerce
ABC Logística makes sense if:
- You import directly from abroad and need to defer tax payments until actual sales
- You operate B2B and B2C simultaneously: dispatching to retailer distribution centers and also running a D2C channel
- Your operation requires complex VAS: alcohol labeling, NOM compliance, kitting with multiple components
- Your minimum volume is 70+ pallets for B2B or you have active nearshoring operations
- You need cross-dock for transit operations between origin and distribution point
ABC Logística may not be the best fit if:
- Your focus is pure D2C ecommerce and your goods are already nationalized: the tax deposit adds no value
- You need same-day delivery in CDMX: the Tepotzotlán location (~45 km from central CDMX) limits express delivery windows
- You want pricing transparency from the start: the quoting tool provides estimates, but final pricing requires direct consultation
- Your operation is 100% digital with native integrations to multiple marketplaces and processing speed is your priority
Why D2C brands in Mexico choose Cubbo
Cubbo is a 3PL built from the ground up for high-volume D2C ecommerce in Mexico. What sets it apart from a traditional 3PL with ecommerce capability:
- Same-day delivery in CDMX for orders received before midday, under 48 hours nationwide
- 99.5% picking accuracy, with quality control on every order before dispatch
- Native integrations with Shopify, WooCommerce, Mercado Libre, Amazon, VTEX, TikTok Shop and more
- Real-time inventory visibility with a proprietary WMS connected to all your sales channels
- Custom packing with inserts, branding, and differentiated packaging at no extra configuration cost
- Integrated returns management with automatic stock replenishment
- Pricing without peak-season surcharges: costs stay the same during Buen Fin or Hot Sale
While ABC Logística solves logistics well for an importer-distributor with an online channel, Cubbo is designed for brands whose business engine is ecommerce and who need every order to leave accurately, quickly, and with brand identity. To compare options for your specific profile, the guide to ABC Logística alternatives breaks down the differences by operation type and volume.
If you also import goods and want to understand how to manage the entry of merchandise into Mexico, the IOR in Mexico guide explains how the Importer of Record model works and when it makes more sense than managing your own direct import.
Frequently asked questions
Are ABC Logística and Cubbo direct competitors?
Partially. Both offer ecommerce fulfillment, but ABC Logística is optimized for operations combining B2B, tax deposit, and direct importing. Cubbo specializes in high-volume D2C ecommerce focused on delivery speed and customer experience. For many brands, the choice depends on whether their primary operation is importer-distributor or purely D2C digital.
Why did FedEx Fulfillment close?
FedEx announced the closure in 2022 as part of a corporate restructuring. The company decided to concentrate on transport and courier services, where it has a genuine competitive advantage, and exit the 3PL fulfillment vertical where it competed at a disadvantage against specialist operators. Its service never operated in Mexico.
What exactly is the tax deposit (depósito fiscal) and what is it for?
The tax deposit is a customs regime that allows imported goods to be stored without paying import taxes until they are withdrawn for sale in Mexico. It allows deferring IVA and import duties, re-exporting unsold goods without tax costs, and partially nationalizing goods based on actual demand. It is relevant for direct importers, not for brands purchasing already-nationalized products in Mexico.
What is the minimum volume to work with ABC Logística?
For B2B retail distribution services, the published minimum is 70 pallets. For ecommerce fulfillment, requirements are evaluated by operational profile through their quoting tool. ABC works with brands that need complex value-added services beyond standard unit picking.
Can ABC Logística do same-day delivery in Mexico City?
Its warehouses are in Tepotzotlán and Tultitlán, State of Mexico, approximately 45-50 km from central Mexico City. This does not prevent same-day deliveries, but it limits the cut-off windows compared to an operator located within the city. For brands where same-day in CDMX is a priority, the location is a relevant factor to assess.
Which 3PL is best if I import goods and also sell on ecommerce?
It depends on the relative weight of each part of your operation. If importing and customs management is your main bottleneck, an operator with tax deposit capability like ABC may be more efficient. If D2C ecommerce is your growth engine and importing is secondary, a specialized ecommerce 3PL like Cubbo, complemented with an independent IOR or customs agent, may be more agile and precise for the online channel.
Not sure which type of 3PL fits your operation best? Talk to the Cubbo team and evaluate which logistics model lets you scale without compromising speed or customer experience.
