Trade
Temporary Import
Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.
Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.
Temporary import is a customs regime that allows foreign goods to enter Mexican territory for a set period without paying import duties (tariffs, VAT), on the condition that they are returned abroad within the authorized time frame — either in the same condition or after undergoing manufacturing, transformation, or repair processes.
If temporarily imported goods are not returned within the allowed period, they are considered illegally in the country. The importer must pay updated duties with surcharges, and may face fines of up to 150% of the omitted taxes, plus possible cancellation of their IMMEX program.
Temporary import is a key instrument for the competitiveness of Mexico's export manufacturing industry. Programs like IMMEX rely on this regime to operate with internationally competitive costs by not having to finance tariffs and VAT on imported inputs.
Automate customs entries with TIM
Learn more→Customs Regime
The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.
TradeDefinitive Import
Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.
RegulationsIMMEX (Maquiladora Program)
Mexican government program that allows temporary duty-free import of goods for manufacturing, assembly, or repair for export.
LogisticsBonded Warehouse (Depósito Fiscal)
Customs regime allowing foreign or domestic goods to be stored in authorized warehouses with suspension of duty payments.