Temporary import to return overseas in the same condition, that is, to go back abroad without any modification
Terms and types of goods
- Up to one month for those in trailers and semi-trailers, including platforms adapted for transportation, designed, and used solely for the transportation of containers, whenever they transport the goods introduced to the country or those driven for their exportation.
- For up to six months in the following cases:
a) Those made by the residents overseas, whenever they are used directly by them or by persons with a working relationship with them excepting when they are vehicles.
b) Those containers of goods, whenever they keep the goods introduced to the country within the national territory.
c) The vehicles from foreign diplomatic and consular missions and those from headquarters or agencies from international bodies, as well as those of official servers and employees of the foreign Mexican service for their import under a diplomatic exemption from customs duty, provided that they comply with the requirements stated by the Secretary of Finance and Public Credit through its regulations.
d) That of samples or samplings destined to show the goods, whenever they fulfil the requirements stated by Secretary of Finance and Public Credit through its regulations.
e) That of vehicles, whenever the import is carried out by Mexicans residing abroad or proving to be working abroad for one year or more, when they prove through official documents their migration status authorizing them to work abroad, and whenever it is a single vehicle in each 12-month period. In these cases, the six months shall be computed in multiple entrances and departs carried on within the 12-month period beginning with the first entrance. The vehicles may be driven in national territory by the importer, his/her spouse, his/her ascendants, descendants or siblings, whenever they are permanent residents abroad, or by a foreign national with the migration faculties stated in letter a) fraction IV of Article 106 of the Customs Law. Whenever it is driven by a person different to those authorized, the person importing the vehicle shall invariably be on board. The vehicles referred to in this letter shall fulfil the requirements of the Regulations of the Customs Law.
- For up to one year, those destined to international conventions and congresses; those destined for cultural or sports events, sponsored by public entities, domestic or foreign, as well as by universities or private entities authorized to receive deductible donations under the terms of the Income Tax Act; that of household goods, props and other equipment necessary for filming, whenever they are used in the film industry and their entrance is made by residents abroad; that of test vehicles, whenever the import is made by an authorized manufacturer residing in Mexico; that of goods foreseen by international agreements to which Mexico is a member, and those used for the official use of foreign diplomatic and consular missions when there is reciprocity.
- For the term of their stay, including renewals, in the following cases:
a) In the import of vehicles property of foreign nationals entering the country, with the condition to stay as temporary resident and visitor, whenever it is a single vehicle.
b) Kitchenware of used goods, property of the temporary resident and temporary resident student
- Up to for ten years in the following cases:
b) Aircrafts, planes, and helicopters, destined to be used in airlines with concession or permission to operate in the country, as well as those for public passenger transport, whenever they provide via electronic means, the information stated in the Regulations of the Tax Administration Service every February of each year in the last case.
c) Ships dedicated to passenger transport, load and commercial fishing, special ships and navy ships, as well as those for recreation and sports which may be boats, yachts or tourist sailboats with more than four and a half meters of overall length, including tows for transportation, whenever they fulfil the requirements established by the Regulation of the Customs Law. Boats, yachts or tourist sailboats herein referred, may be object of trade exploitation, whenever they are registered before a tourist marine.
d) Motor homes temporarily imported by residents abroad, whenever they fulfil the requirements and conditions established by the Regulations of the Customs Law. Motor homes may be driven or transported within the national territory by the importer, his/her spouse, his/her ascendants, descendants or siblings, whenever they are permanent residents abroad, or by any other person, whenever the importer is on board.
e) Locomotives, railroad cars and specialized equipment related to the railway industry.
The official form used for temporary imports of the goods stated in this number shall support their permanence in the national territory for the authorized term, as well as the multiple entrances and exits during said term. The terms referred to in this section may be extended with authorization, whenever there is a duly justified cause.
Temporary import of goods destined to maintenance and repair of the temporary imported goods may be allowed according to the aforementioned, whenever they are incorporated to said, and are not for vehicles or trucks, in compliance to the Regulation of the Customs Law.
The Regulation of the Customs Law shall provide the cases and conditions to guarantee the payment of the sanctions that will be imposed in case the goods do not return abroad within the aforementioned maximum authorized terms.
Those goods temporarily imported in compliance to the previous, shall return abroad under the terms foreseen; they shall be deemed found illegal in the country otherwise, since the temporary import term they were destined to is due.
Legal grounds: Articles 106 of the Customs Law and article 152 of the Regulation of the Customs Law.