What is an example of Customs Regime?

A manufacturer importing raw materials for production and export selects the temporary regime under IMMEX, avoiding payment of tariffs and VAT.

Logistics

Customs Regime

The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.

What Is a Customs Regime?

A customs regime is the legal treatment that Mexican customs legislation assigns to goods entering or leaving the country. It defines the tax obligations, time limits, restrictions, and benefits applicable to each operation. It is governed by Article 90 of Mexico's Customs Law (Ley Aduanera).

The 6 customs regimes in Mexico

Definitive: definitive import or export — goods remain in the destination country indefinitely
Temporary: temporary import or export — goods must return to the country of origin within a set period
Bonded warehouse (Depósito Fiscal): storage in authorized general deposit warehouses with suspended duties
Customs transit: transfer of goods under customs control from one customs office to another (domestic or international)
Processing in supervised facilities: industrial processing inside an authorized customs facility (recinto fiscalizado)
Strategic supervised facility: manufacturing, transformation, and storage in designated zones with tax benefits

Legal basis

Customs regimes are regulated under Title IV of Mexico's Customs Law (Articles 90 to 135-D). Each regime has its own pedimento code (A1 for definitive import, H1 for temporary IMMEX, etc.).

Choosing the correct customs regime is a strategic decision that directly impacts costs, cash flow, and tax obligations. An incorrect choice can result in overpaying taxes, penalties, or even seizure of the goods.

Examples

A manufacturer importing raw materials for production and export selects the temporary regime under IMMEX, avoiding payment of tariffs and VAT.
An importer bringing machinery for permanent use at their plant must declare it under the definitive import regime and pay all applicable duties.
Goods in international customs transit cross from the US to Guatemala through Mexico without incurring Mexican foreign trade taxes.

Related terms

Trade

Definitive Import

Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.

Trade

Temporary Import

Regime allowing foreign goods to enter for a limited period without duty payment, with the obligation to return them abroad.

Trade

Definitive Export

Customs regime allowing goods to leave the country to remain abroad indefinitely.

Logistics

Bonded Warehouse (Depósito Fiscal)

Customs regime allowing foreign or domestic goods to be stored in authorized warehouses with suspension of duty payments.

Logistics

Customs Transit

Regime where goods are transferred under customs control from one customs office to another within the country or to a foreign destination.

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