Sistema Electrónico
de Aduanas

Residents of the border strip or region

Residents of the border strip or region changing address to other parts of the country may enter their household goods without paying general import taxes, provided that they can prove to the customs authorities that they lived at the border strip or region for more than one year and that the goods were purchased at least six months before entering.

To this effect, a request to change address within the national territory must be made at the Legal Decentralized Administration in the territorial constituency of the fiscal address, complying with the provisions set out in the Customs Law regulation, article 142 last paragraph and 194 second paragraph.

The following documents must be presented:

  1. Detailed list (brand, model, series number, physical features, etc.) of all the household goods.
  2. Documents proving that the household goods were acquired six months before intending to enter or a declaration under oath.
  3. A copy of the permanent import request to move to the border strip or region, as appropriate.
  4. Proof of having lived in the border strip or region for over a year and stating the residence address.
  5. Declaration of the place to settle in the rest of the national territory.

The import will have to be carried out by a customs agent who will have to fill out the corresponding request, declaring the tariff item 9804.00.01 of the Tariff of the General Import and Export Tax Law (TIGIE), in its corresponding field.


  • Confederation of Customs Agents of the Mexican Republic (CAAAREM)
    Phone numbers 01 (55) 33 00 75 00 in Mexico, Mexico City
    Web page: link to external site

  • Latin-American Confederation of Customs Agents (CLAA)
    Phone numbers 01 (55) 1107-8515 / 1107-8592 Nationwide
    Web page:

The interested party should not have commercial invoices or be registered in the Registry of Importers. They must give the corresponding authorization to the chosen customs agent to carry out the customs clearance of the household goods (to whom the corresponding fees and the amount of the customs processing fee currently in force must be paid).

Legal basis: Articles 142 of the Customs Law and 194 of the Customs Law Regulation.