Also known as: Definitive import, Definitive export, Permanent customs regime
A customs regime under which imported or exported goods remain in the destination country indefinitely, after full payment of all applicable duties and taxes.
The definitive customs regime is one under which foreign goods imported or domestic goods exported remain indefinitely in the destination country. For definitive imports, all applicable duties must be paid: import duty (IGI), customs processing fee (DTA), VAT, and countervailing duties if applicable. This is the most common regime in foreign trade operations, identified by key A1 for imports and A2 for exports.
Customs Regime
The legal-customs treatment applied to goods based on their intended purpose in the country, determining importer/exporter obligations.
TradeDefinitive Import
Customs regime allowing foreign goods to enter and remain indefinitely in the country after payment of all applicable duties and taxes.
TradeDefinitive Export
Customs regime allowing goods to leave the country to remain abroad indefinitely.
ValuationGeneral Import Tax (IGI)
The main import duty paid when bringing goods into Mexico, determined by the TIGIE tariff classification code.