Customs regimes in Mexico

In Mexico all import and export operations are subject to certain processes and documentation that legitimize their stay in the national or foreign territory as well as their free transit.

Article 90 of the customs law states that "Goods entering or extracted from the national territory may be destined for one of the following customs arrangements:"

  1. Definitive.
  2. Temporary.
  3. Tax Deposit.
  4. Transit of goods.
  5. Preparation, processing or repair in audited enclosure.
  6. Strategic audit edist.


Definitive regimes


This regime in turn is divided into 2, definitive import and export


The entry of goods of foreign origin for the purpose of remaining in the national territory for an unlimited time is considered a definitive import procedure.


The definitive export regime consists of the exit of goods from the national territory to remain abroad for an unlimited time.

Temporary regimes


The temporary import regime is the entry into the country of foreign goods to remain there for a limited time and for a specific purpose. The temporary import of goods in turn is subdivided:

a) To return abroad in the same state

b) For processing, processing or repair


The temporary export regime is the country's exit of goods for a limited time and for a specific purpose, no foreign trade taxes are paid, but non-tariff obligations and restrictions must be met formalities for the release of goods destined for this regime.


  • To return to the country in the same state, that is, they return from abroad without modification

  • To undergo a process of elaboration, transformation or repair

Tax deposit regime


This regime allows the choice of the specific import procedure to be postponed and allows individuals to keep their goods in storage for as long as they consider it, as long as the storage contract remains and the service is paid. The goods can be extracted in whole or in part for importation by pre-paying taxes, contributions and compensatory fees, updated to the period from their entry into the country to their withdrawal from the warehouse. You can even choose to return them abroad by internal transit.


Freight transit regime

Internal freight transit

The internal procedure consists in the transfer of goods, under tax control, from one national customs office to another, i.e.:

  • The customs office of entry sends the goods of foreign origin to the customs office to be responsible for the release for its importation.

  • The customs office of release sends the nationalized or nationalized goods to the customs office of exit for export.

This in turn is divided into:

Internal transit to import.

Internal export transit


International freight transit


The transit of goods shall be deemed to be international when carried out in accordance with one of the following situations:

  • The customs office of entry sends foreign-sourced goods arriving in the national territory to the customs office of departure to the foreign office.

  • Domestic or nationalized goods are moved by foreign territory for re-entry into the national territory.


Regime of processing, processing or repair in audited enclosure

It consists in the introduction of foreign or domestic goods to such enclosures for processing, processing or repair, to be returned abroad or to be exported, respectively.


Strategic audit edify


The strategic audit edifold regime consists of introducing goods for a set period of time to handle, store, display, sell, distribute, transform, repair or produce products in a delimited area ( near customs). This regime allows the entry of domestic goods, foreign goods (which may be returned abroad or definitively imported) and nationalized goods intended for the manufacturing process or for sale/distribution.


The application of any of the above regimes must be managed by a customs agent, so that in the name of the exporter the pediment is presented (read more on this here) and the required documentation to the customs office.

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