Logistics
Bonded Warehouse (Depósito Fiscal)
Customs regime allowing foreign or domestic goods to be stored in authorized warehouses with suspension of duty payments.
Customs regime allowing foreign or domestic goods to be stored in authorized warehouses with suspension of duty payments.
A bonded warehouse (Depósito Fiscal) is a customs regime that allows importers and exporters to store goods in authorized general deposit warehouses without paying import duties or VAT. Taxes are only due when goods are withdrawn from the warehouse for definitive import into Mexico.
Only general deposit warehouses authorized by Mexico's SHCP (Ministry of Finance) through a concession may operate under this regime. They must meet strict security, inventory control, and IT system requirements connected to the SAT.
Bonded warehousing is especially useful for companies handling large volumes of imported inventory that they wish to distribute gradually into the domestic market, or for duty-free store operations at airports and border zones.
Customs Regime
The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.
LogisticsSupervised Customs Facility (Recinto Fiscalizado)
An area authorized by customs authorities for the storage, custody, loading, unloading, and clearance of foreign trade goods.
TradeTemporary Import
Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.
ValuationGeneral Import Tax (IGI)
The main import duty paid when bringing goods into Mexico, determined by the TIGIE tariff classification code.