It is the entrance of foreign goods into the country to remain within for unlimited time and with a specific purpose. The temporary import of goods shall be subject to the following:

1. No foreign trade taxes shall be paid, nor countervailing duties, except for those cases foreseen in Articles 63-A, 105, 108, fraction III, 110 and 112 of the Customs Law.
2. Other liabilities in matter of non-tariff regulations and restrictions shall be fulfilled.

There are two ways:

1. Temporary import to return overseas in the same condition, that is, to go back abroad without any modification 
2. Temporary import to be subject to the creation, transformation of repair process 
   
   Legal grounds: Articles 104 to 112 of the Customs Law.