Mexico offers 6 distinct customs regimes, each with specific requirements, tax benefits, and compliance obligations. This guide explains each regime in detail, its variants, and how to choose the most advantageous one for your trade operation.
Customs regimes in Mexico are the different legal modalities under which goods can be introduced into or extracted from national territory. They are defined in Title Four of the Customs Law (Articles 90 through 135-D) and each establishes specific obligations, tax benefits, and documentary requirements.
The choice of customs regime is not arbitrary: it depends on the intended use of the goods, how long they will remain in national territory, whether they will be transformed, and the tax benefits being sought. A poorly chosen regime can result in excessive tax payments, non-compliance penalties, or even seizure of the goods.
Mexico's Customs Law provides for six main customs regimes, each with specific variants adapted to different commercial and industrial needs. Understanding these options is fundamental to optimizing costs and complying with current regulations.
Article 90 of Mexico's Customs Law: 'Goods introduced into or extracted from national territory may be assigned to any of the following customs regimes...' This article is the legal foundation of Mexico's entire customs regime system.
The definitive regime is the most common and straightforward. Under definitive import (Article 96), foreign goods remain in national territory for an unlimited period. All applicable taxes are paid: General Import Tax (tariff), VAT (16%), Customs Processing Fee (DTA), and any applicable countervailing duties.
Under definitive export (Article 102), national or nationalized goods leave national territory to remain abroad for an unlimited period. Exports are generally tax-exempt (0% VAT rate) and no export tariff is charged, with rare exceptions such as certain minerals.
For clearance under the definitive import regime, the following documents are required: import entry (pedimento), commercial invoice, bill of lading (B/L, AWB, or waybill), certificate of origin (if seeking preferential tariff treatment), and any documents proving compliance with non-tariff regulations (Mexican standards NOM, permits, authorizations).
If you import goods that will later be exported (raw materials for manufacturing), the definitive regime is NOT your best option. Consider IMMEX (temporary import) to defer or eliminate tariff and VAT payments. You can save 16% or more on import costs.
The temporary import regime (Articles 104 through 108) allows goods to be brought into the country for a limited time with total or partial tax exemption, on the condition that they return abroad in the same condition or after being transformed. This regime is the backbone of Mexico's maquiladora and export manufacturing sector.
The IMMEX Program (Manufacturing, Maquiladora, and Export Services Industry) is the most important modality of the temporary regime. Administered by the Ministry of Economy, it allows registered companies to temporarily import raw materials, parts, components, machinery, and equipment exempt from IGI, VAT (with certification), and DTA, provided they are used to manufacture export products.
IMMEX companies that also obtain VAT-IEPS Certification (formerly known as company certification) can temporarily import with a VAT tax credit, avoiding the cash outlay of this tax that they would otherwise have to pay and then claim as a refund. This certification provides enormous cash flow benefits for manufacturing companies.
Mexico has over 5,000 companies with active IMMEX programs, representing approximately 85% of the country's manufacturing exports. The program is fundamental to Mexico's competitiveness as a nearshoring destination.
The bonded warehouse regime (deposito fiscal, Articles 119 through 123) allows domestic or foreign goods to be stored in authorized general deposit warehouses without paying import taxes or countervailing duties until the goods are withdrawn for definitive import, export, or return abroad.
This regime functions as a 'bridge' between the arrival of goods and their final destination. It is particularly useful for distributors who need to maintain inventory close to the Mexican market without committing to immediate tax payments, and for importers looking to defer duty payments until the time of sale.
Duty-free shops at international airports and border zones operate under the bonded warehouse regime. Goods remain in bonded storage and only become 'nationalized' (definitively imported) when a traveler brings them into the country. If the traveler leaves the country with the goods, no tax obligation is ever generated.
Bonded warehousing is ideal for cross-border e-commerce companies that want to maintain inventory in Mexico without paying duties upfront. You only pay taxes when the product is sold and withdrawn from the warehouse for delivery to the Mexican customer.
The transit of goods regime (Articles 124 through 131) allows the movement of goods under customs control from one national customs office to another (domestic transit) or from a port of entry to a port of exit (international transit). Goods are transported under a transit entry that guarantees their arrival at the destination.
Domestic transit allows goods to be moved from the customs office of entry to an inland customs office where definitive clearance will take place. This is common when goods arrive at a port or border but the importer's operations are in the interior of the country. For example, goods arriving at the Port of Manzanillo can transit domestically to the Mexico City Airport customs office for clearance.
International transit allows goods to cross Mexican territory destined for another country without paying Mexican import taxes. The goods enter through one Mexican customs office and exit through another under customs surveillance. This regime is common for goods transiting through Mexico destined for Guatemala, Belize, or the United States.
Transit of goods requires a guarantee (bond) equivalent to the taxes that would be owed if the goods were definitively imported. If the goods do not arrive at the destination customs office within the established timeframe, the guarantee is forfeited.
This regime (Articles 135 through 135-B) allows goods to be introduced into bonded premises (recintos fiscalizados) for manufacturing, transformation, or repair with deferred tax payment. It is an alternative to the IMMEX program that does not require prior authorization from the Ministry of Economy, as authorization lies with the bonded premises operator.
Goods enter the bonded premises with a virtual entry (pedimento virtual) and may remain there for up to 2 years. During that time, they can be transformed into finished products, repaired, or simply stored. Upon exit, the corresponding entry is generated based on their destination: definitive import (paying taxes), return abroad, or transfer to another regime.
Strategic bonded premises (recinto fiscalizado estrategico, Articles 135-C and 135-D) are a variant that allows broader operations, including manufacturing goods destined for the domestic market without needing an IMMEX program. These premises function as free trade zones within Mexican territory, similar to US Foreign Trade Zones.
If your company is new and does not yet qualify for IMMEX, or if you need flexibility to sell both in Mexico and abroad, strategic bonded premises are an excellent alternative. You do not need a federal program, only to operate within authorized premises.
Choosing the correct customs regime depends on three main factors: the final destination of the goods (domestic use, re-export, transit), how long they will remain in national territory, and which tax benefits you want to optimize. An error in selection can result in unnecessary costs or legal complications.
It is also important to consider the administrative costs of each regime. IMMEX requires an inventory control system (Annex 24), periodic declarations (Annexes 30 and 31), and foreign trade audits. Bonded warehousing involves storage fees. The definitive regime, while more expensive in taxes, is administratively simpler.
Many companies combine regimes. For example, an IMMEX company might temporarily import raw materials but definitively import office equipment. A distributor might use bonded warehousing for their main inventory and definitively import small lots for immediate sale. The key is to optimize each operation individually.
Choosing a customs regime has significant tax, legal, and operational implications. Consult with your customs broker and tax advisor before deciding. A subsequent regime change (such as from temporary to definitive) generates additional costs and bureaucratic procedures.
A regime change (Article 93) allows modification of the customs regime of goods that have already been imported. The most common case is changing from temporary import to definitive import: an IMMEX company that decides to sell in Mexico a product originally imported temporarily must 'change regime,' paying the deferred taxes at the time of change.
To execute a regime change, a regime change entry (pedimento) is filed at customs, paying the corresponding taxes calculated on the value of the goods at the time of change. The exchange rate and applicable tariff rates are those in effect on the date of the change, not those from the original import.
Regularization is different from a regime change. It applies when goods were introduced into the country irregularly (without an entry or with an incorrect entry) and the importer seeks to legalize their situation. Regularization allows 'cleaning up' the customs status of goods through payment of taxes, surcharges, and in many cases, fines.
If temporarily imported goods are not returned, changed to another regime, or destroyed within the permitted period, they become illegal goods in national territory. This can result in fines of up to 150% of the goods' value and cancellation of the IMMEX program.
Camtom Team
Editorial Team
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