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:
- 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.
- Other liabilities in matter of non-tariff regulations and restrictions shall be fulfilled.
There are two ways:
- Temporary import to return overseas in the same condition, that is, to go back abroad without any modification
- Temporary import to be subject to the creation, transformation of repair process
Legal grounds: Articles 104 to 112 of the Customs Law.