Importing from China to Mexico is NOT forbidden. But as fudjj has pointed out try to stay away from branded products as 9 out of 10 times these products will be fake.
With regards to who pays the taxes, every country has different duties and taxes on imported goods. As you are importing goods from another country - such as China, Hong Kong, India etc â€“ you will very likely pay import duties, although there are some exceptions. The best way to find out how much you have to pay is by visiting your countryâ€™s customs website and reading the information there. You will also find phone numbers and contact details for help with more specific information.
If this is your first time importing, we suggest you get a broker. Importing will involve a lot of complex paper work and if you are not familiar with the procedure it may cost you more than needed.
Hope this helps. Cheers :)