Sistema Electrónico
de Aduanas


It is the storage of domestic or foreign goods in general storage warehouses, which shall be authorized for that purpose by the customs authorities and provide this service under the terms of the General Act on Credit Organizations and Related Activities. This regime is conducted once the foreign trade and the countervailing duties are stated.

This regime allows to postpone the election of the specific import system and allows the individuals to keep their goods stored for up to 24 months. The goods may be totally or partially extracted for their import, prior payment of taxes, tariffs and countervailing duties, upgraded to the period from the entrance to the country and until it is withdrawn from the warehouse. They may even be returned abroad through internal transit.

The goods within the tax warehouse, whenever their nature or tax basis is not altered or modified may be for purposes of conservation, exhibition, colocation of trade identification signs, packing, examination, demonstration and display of goods. The countervailing duties and contributions shall be paid according to the samples for the latter.

The goods within the tax warehouse may be withdrawn from the storage for:

  1. Definite import if they are foreign.
  2. Definite export if they are domestic.
  3. Return abroad if they are foreign, or reincorporate those which are domestic to the market, whenever the beneficiaries are destined to this regime.
  4. Temporary import for companies with IMMEX programs.

The establishment of tax warehouses may, in addition, be authorized for:

  1. The exposition and sale of foreign and domestic goods at international and border airports and those high seaports commonly known as duty free. In this case, the goods shall not be subject to foreign trade tax payments or countervailing duties, whenever the sales are for passengers leaving the country directly abroad, and the delivery of said goods is within the points of departure of the national territory, having to carry them abroad, and whenever the sale is for the passengers arriving to the country directly from a foreign country at international airports, and said sale and the delivery of the goods is within the approved establishments known as Duty Free, whenever they are those including the passenger luggage in international trips. In this last case, when the sales to the passenger exceed 300 dollars or their equivalent in national currency, or 10 cigarette packets, 25 cigars or 200 grams of tobacco, 3 litters of alcoholic beverages or 6 litres of wine, the passenger shall be informed that he/she shall pay the pertaining duties before the customs authority and stamp the red seal in the bag indicating the caption “EXCESS”.
  2. Stores destined to temporary international exhibitions for the goods.
  3. Terminal automotive industry companies for vehicle assemble and manufacture processes.

It shall be stated that there are goods which may not be destined to this regime.

Goods that may not be object of tax warehouse

Firearms, munitions; explosive, radioactive, nuclear and pollutant goods; precursors and chemical essential products, diamonds, rubies, sapphires, emeralds and natural or cultured pearls, or jewellery manufacture made with precious metals or with the aforementioned stones or pearls; watches, jade, coral, ivory and amber articles; those stated in Annex 10, Section A, sector 9 “Cigarettes” of the present resolution, neither vehicles, except those vehicles classified in the tariff codes 8703.21.01 and 8704.31.02, and in section 87.11 of the TIGIE; nor the goods classified in Chapters 50 to 64 of the TIGIE.

Persons or entities residing abroad may not introduce goods to the tax warehouse regime classified in codes 9503 and 9504 of the TIGIE.


Notwithstanding what is stated in the previous paragraph, the entities with the authorization referred to in Article 121, fraction I of the Customs Law, may introduce to the tax warehouse the samples and display of goods, whenever they fulfil the requirements stated in Rule 3.1.2. and the procedure stated in Rule 4.5.19. of the General Regulations of Foreign Trade in effect. They may also introduce watches and jewellery made with precious metals or with diamonds, rubies, sapphires, emeralds and natural or cultured pearls, which is stated in Annex 10, Section A, sector 9 “Cigarettes” of this resolution, as well as the goods classified in Chapters 50 to 64 of the TIGIE.

Legal grounds: Article 119, 120 and 123 of the Customs Law, Rules 4.5.9., 4.5.18 and 4.5.26. of the General Regulations of Foreign Trade in effect.