Everything about Mexico's customs regimes: from definitive import to fiscal warehouse and transit, with requirements, timelines, and advantages of each regime.
A customs regime is the legal status under which goods enter, remain in, or leave national territory. It defines the importer's tax obligations, the goods' retention periods, and the conditions under which they may be used, transformed, or re-exported. Choosing the correct customs regime is a strategic decision that directly affects costs, cash flow, and the company's regulatory obligations.
Mexico's Customs Law, in Articles 90 through 135, defines six customs regimes. Each responds to different commercial needs: from permanent importation of goods for sale in the domestic market to transit of goods through Mexican territory destined for another country.
Definitive import (Art. 96) is the regime under which goods permanently enter Mexican territory, able to remain indefinitely and be freely marketed, consumed, or used. It is the most common regime, used by the majority of companies that purchase foreign products for sale or use in Mexico.
Definitive export (Art. 102) is the permanent departure of goods from national territory. Exports enjoy 0% VAT and generally do not pay export duty (with few exceptions such as certain fuels).
Temporary import (Art. 104-110) allows goods to enter for a limited time with a specific purpose, with the obligation to return them abroad or change their regime before the deadline expires. It is the key regime for IMMEX companies and for operations like fairs, exhibitions, and repairs.
If goods are not returned before the deadline expires, they are considered illegally imported. This triggers the obligation to pay all taxes with surcharges and adjustments, plus penalties that can range from 130% to 150% of omitted taxes. It is essential to monitor expirations with automated systems.
The fiscal warehouse regime (Art. 119-123) allows goods to be stored in an authorized general bonded warehouse, deferring tax payment until the goods are withdrawn for definitive import or export. It is a powerful tool for managing inventory and cash flow.
The transit regime (Art. 124-134) allows goods to be moved from one customs port to another under fiscal control, without being considered definitive import. Two modalities exist: internal transit (between customs ports within Mexico) and international transit (goods crossing Mexican territory destined for another country).
This regime (Art. 135) allows foreign goods to enter strategic bonded facilities for manufacturing, transformation, repair, or recycling processes, with the option to return them abroad or import them definitively. It is an alternative to the IMMEX program for companies that do not want to obtain their own program.
Regime change allows converting goods from one customs status to another. The most common is changing from temporary to definitive import, when an IMMEX company decides a machine will remain permanently in Mexico. However, other changes are also possible.
The choice of customs regime should be part of the company's foreign trade strategy, not a last-minute decision. Consult with your customs broker about available options before each import to choose the regime that best fits your operational and financial needs.
Choosing the correct regime can mean a significant difference in costs, cash flow, and regulatory obligations. A comprehensive customs regime strategy, combined with leveraging trade agreements and promotion programs, is the foundation of an efficient and competitive foreign trade operation.
Camtom Team
Editorial Team
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