Merchandise that can enter as part of personal baggage, without payment of contributions.
3.2.3. For the purposes of Article 61, Section VI of the Act and 89 of the Regulation, the new goods or used, which make up the luggage of passengers on international voyages, whether resident in the country or abroad, as well as passengers from the border regions or destined for the rest of the country are:
  1. Properties personal, such as clothes, shoes and toiletries and beauty, provided they are in line with the duration of the trip, including a bridal trousseau use; baby items such as chair, portable crib, stroller, walker, among others, including accessories.
  2. Two cameras photographic or video recorders; photographic equipment; three portable cellular telephone equipment or other wireless networks; a team of global positioning system (GPS); an electronic agenda; a portable computer so-called laptop, notebook, Omni or the like; a copier.
  3. Two personal sports teams, four fishing rods, three sliders with or without sails and their accessories, trophies or awards, as long as they can be transported normally and commonly by the passenger.
  4. A portable device for recording or reproduction of sound or mixed; or two of recording or reproducing digital sound and a portable DVD player and a set of portable speakers, and accessories.
  5. Five laser disks, 10 DVD’s, 30 compact discs (CD), three software packages and five storage devices for any electronic equipment.
  6. Books, magazines and printed documents.
  7. Five toys, including those collectibles and a video game console, as well as five games.
  8. A device for measuring blood pressure and one to measure glucose or mixed and reagents, as well as medications for personal use. In the case of psychotropic substances must show the corresponding prescription.
  9. Suitcases, trunks and suitcases or any other items necessary for the transfer of luggage.
  10. In the case of passengers over 18 years, up to 10 packs of cigarettes, 25 cigars or 200 grams of snuff, up to 3 liters of alcoholic beverages and six liters of wine.
  11. A binocular and a telescope.
  12. Two musical instruments and accessories.
  13. A tent and other camping items.
  14. For seniors and people with disabilities, which items by their nature remedy or reduce their limitations such as walkers, wheelchairs, crutches, canes, among others.
  15. A set of hand tools including its case, which may include a drill, pliers, wrenches, dies, screwdrivers, power cables, among others.

Passengers will be able to import with them without paying taxes up to 3 pets or pets that bring with them, meaning these: cats, dogs, canaries, hamsters, which, budgerigars, nymphs, ferrets, parrots, turtles, wild birds small (except, raptors), and accessories required for transfer and toilets, provided they present to the customs staff the health certificate for import, issued by SAGARPA in case of animal life wild, besides the Register of verification issued by PROFEPA, which have to be verify compliance with regulatory or non-tariff restrictions that are subject to be submitted.

The equipment must be provided by passengers, and also may introduce merchandise exceeding their luggage as a franchise, as follows:
  • When the passenger entering the country by land: merchandise worth up to $300 dollars or its equivalent in national or foreign currency.
  • When the passenger enters the country by air or sea: merchandise worth up to $500 dollars or its equivalent in national or foreign currency.

Passengers need to accredit the value of merchandise that are part of your franchise, with supporting documentation that the commercial value thereof. Under franchises provided for in the preceding paragraph, you may not make alcoholic beverages and processed tobacco, and automotive fuel, except that it is contained in the fuel tank of the vehicle that meets the manufacturer's specifications.

Franchises members of the same family may accumulate if they arrive in country simultaneously and in the same means of transport.

In addition to the provisions of this regulation, when goods are purchased in the border area or region shall apply the amount of $300 dollars, provided that the passenger proves that fact by tax receipt issued at the border area or region, on the understanding that the amount may be joined by family members in the preceding paragraph.

In periods corresponding to "Programa Paisano" published by the National Institute of Immigration and AGA, in the electronic pages and, the Mexican passengers coming from abroad who enter the country by land, except for those living in the border area or region, may be imported under the franchise merchandise up to $500 dollars or its equivalent in national or foreign currency, also passengers from the strip or border region within the country may import under franchise merchandise up to $300 dollars or its equivalent in national or foreign currency.

Import process for the excess baggage and merchandise franchise
3.2.2. For the purposes of Articles 50 and 88 of the Act, passengers traveling internationally may make the importation of goods they bring with them, different from their luggage, without using the services of customs agent or representative, paying an overall rate 16%, provided that they comply with the provisions of this regulation:
  1. That the value of the goods, excluding the franchise, not exceeding $3,000 dollars or its equivalent in national currency. In the case of computer equipment, its added to those other goods worth cannot exceed $4,000 dollars or its equivalent in national currency
    Physical persons accredited as correspondents to carry out their journalistic duties in Mexico, may import the equipment and accessories necessary for the development of their activities, even if the value thereof exceeding $3,000 dollars or its equivalent in national currency. This,in compliance with relevant regulations and non-tariff restrictions.
  2. That has the supporting documentation that the commercial value of the goods.
  3. Goods subject to non tariff regulations and restrictions cannot be imported by the procedure under this regulation.
  4. For the determination of the tax base, franchises listed in Rule 3.2.3., Can be decreased the value of the goods, as the case.
  5. That is not the case of goods that are difficult to identify by their presentation in the form of powders, liquids or gases requiring physical and / or chemical analysis to know its composition, nature, origin and other necessary measures to determine the tariff classification features. In these cases, regardless the amount and the recorded value; you must use the services of customs agent or representative.

It can import up to 6 liters of alcohol and / or wine, 40 packs of cigarettes and 50 cigars with the procedure laid down in this regulation, in which case the overall rates of 90%, 573.48% and 373.56% will be paid, respectively.

Otherwise, the property must be imported through customs agent or representative, cargo through customs, fulfilling the formalities for the import of goods established by law.

Payment can be made at the point of entry, using the "Payment of contributions to foreign trade" form or the simplified electronic form "Payment of federal taxes" and in both cases, payment shall be deemed final, cannot be deducted or credited for purposes prosecutors also will not lead to refunds or undue payment and does not exempt compliance and tax provisions governing the entry of goods into the country, nor of offenses and appropriate sanctions for noncompliance.

When you opt for filing with the electronic format "Payment of federal taxes" through the website, payment may be made in banking modules or branches of credit institutions authorized in cash or by credit card or debit card, in this case, these institutions delivered as proof of payment, the bank receipt of payment of federal taxes generated by them.

It may also be made in Point of Sale Terminals operated by the customs officials, credit card or debit card; staff delivered as proof of payment the bank receipt of payment of federal taxes generated by the terminal.

Payment will also be effectuated via Internet, by electronic funds transfer, online payment by capture, through authorized credit institutions which are published on the website; in this case the institutions interested send the same way, the receipt of federal taxes generated by them.

Payments may be made in advance and will be valid for 30 calendar days, to enter the country the passenger must hand in the customs office, the format created in the "Federal Tax Payment" system and bank receipt payment of federal taxes, issued by the credit institution authorized.

IMPORTANT: For cases that do not apply this procedure, it should be made through a Customs Agency, through import declaration.

Requirements for the entry of vehicles of citizens or residents abroad.
3.4.7. The vehicles property of residing abroad may move within a range of 20 km parallel to the international boundary and the border region, provided they have foreign plates or supporting document from abroad, effective circulation and resident in abroad aboard it.

The vehicles covered by this regulation may be repaired by auto repair shops located in these zones provided they have the order certifying the service and contains the RFC auto shop, otherwise copy of RFC auto shop, and they may be driven by the owners or employees of those workshops, in order to test them, always moving in days and hours within authorized areas, and have on-board the vehicle with documentation it indicated above, and the document demonstrating that the employment relationship exists between physical or moral person owns the workshop and who drives the vehicle and stating the test order was given to the driver.

Unless proven otherwise, it is presumed that physical persons of Mexico, are living in the country. Mexicans living abroad can prove to the customs authority, the immigration status accrediting them as permanent or temporary residents abroad, with official documentation issued by the Immigration authorities of the foreign country or with the express permission of the competent authority of that country that gives quality service provider in accordance with international agreements to which Mexico is a party, or by notice of change of tax residence, Article 9, last paragraph of the Code refers to.

In the above range, it shall submit such documents for trailers that are used to transport merchandise and / or vehicles.



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