The General Rules for the Import and Export of Goods in Mexico
In the current Mexican customs system, goods that are imported or exported are subject to six regimes regulated by the Mexican Customs Law (the “Law”) and the General Rules for Foreign Trade RGCE for its acronym in Spanish), and are classified as follows:
I. Definitive Regime:
A. for imports, or
B. for exports.
II. Temporary Regime:
A. for imports:
- for the return of the goods abroad in is same condition, or
- for the manufacturing, transformation or repair under the Manufacturing, Maquiladora and Export Services Industry programs (“IMMEX” for its acronym in Spanish).
B. for exports:
- for the return of the goods to Mexico in its same condition, or
- for manufacturing, transformation or repair.
III. Fiscal Warehousing.
IV. Transit of Goods:
A. domestic, or
B. international.
V. Manufacturing, Transformation or Repairing in a Bonded Warehouse.
VI. Strategic Bonded Warehouse.
Let us briefly analyze each of them:
Definitive Regime. This regime is for the entry or exit of foreign or Mexican goods, as the case may be, in order for them to stay in Mexico for an indefinite period of time (definitive importation), or in order for them to stay abroad for an unlimited period of time (definitive exportation).
These regimes are subject to the payment of the corresponding tariffs and, as the case may be, the countervailing duties, and are also subject to the fulfillment of any others non-tariffs obligations and restrictions and other applicable dispatch formalities.
Temporary Regime. This regime relates to the entry of goods in order for them to stay in Mexico for a limited period of time (temporary importation) and with a specific purpose, provided that they are returned without having been modified, except in cases expressly authorized for manufacturing, transformation, or repair; or for the exit of Mexican goods in order to stay abroad for a limited period of time (temporary exportation) and with a specific purpose, provided that the goods are returned to Mexico without any modification.
The temporary importations and exportations are neither subject to the payment of tariffs or countervailing duties, but are subject to the fulfillment of any others non-tariff obligations and the applicable dispatch formalities.
The ownership or use of the goods temporarily imported into Mexico cannot be assigned or transferred, with the exception of transfers among companies with an appropriate import/export program such as IMMEX. Companies with an export program can temporarily import goods in order to return them abroad even though the goods have undergone a manufacturing, transformation or repairing process, in the respective terms and conditions stipulated by the relevant program.
Goods temporarily imported should be returned abroad in the terms stipulated in Law, since otherwise, if the return term expires, the goods will be deemed illegally introduced into Mexico. Any entity that temporarily imports goods can switch from this regime to a definitive importation’s regime, by paying the updated tariffs and, in such case, the current countervailing duties. In the same way, goods temporarily exported that do not return to Mexico in the respective terms will be deemed as definitive exports and the updated general exports tariff must be paid.
Fiscal Warehousing Regime. This regime consists in the storing of foreign or Mexican goods, as the case may be, in any General Warehouse, or Almacén General de Depósito (“GW”), authorized for such purposes by the corresponding authorities, without the obligation of paying tariffs or countervailing duties as long as the goods are in the GW and any other non-tariff obligations or non-tariff restrictions have been complied with. This is a useful instrument in order to introduce goods into Mexico without paying the tariffs and the applicable countervailing duties immediately.
Goods subject to fiscal warehousing can be subject to acts of preservation, exhibition, stamping of commercial identification signs, packaging, examination, demonstration and sample-taking; goods stored at a GW can be even removed by parts, provided that the tariffs and countervailing duties relating to the corresponding portions of goods are paid. That is, the goods can be dispatched by batches; resulting in an attractive alternative from a logistic and financial planning perspective.
It is important to mention that not all kinds of goods may be stored at a GW. Generally perishable or hazardous goods, or goods involving a risk to health or to the environment, may not be stored at a GW.
Goods that have been stored in a fiscal warehouse may only be removed from the GW for the following reasons: (a) in order to import them definitively if they come from abroad; (b) in order to definitively export them if they are Mexican; (c) in order to return them abroad if the goods are foreign; (d) in order to incorporate them into the Mexican market if the goods are Mexican, or (e) in order to temporarily import them by a company with an export program.
Transit of Goods Regime. This regime governs the transit of goods under a strict fiscal control from one Mexican customs office to another. The Law classifies this regime in internal transit and international transit.
The internal transit applies in the following scenarios: (a) when the entry custom of the foreign goods sends them to the custom that will take care of the goods’ dispatch for its import; (b) when the dispatch custom of the Mexican goods sends them to the exit custom that will take care of the export dispatch, or (c) when the dispatch custom sends the goods temporarily imported under an export program to the exit custom in order to be returned abroad.
The authority will determine the maximum terms in which the goods must transit, therefore if goods in internal transit for importation do not reach the import dispatch custom within the stipulated term, the customs’ temporary determination of the applicable tariffs and countervailing duties will be deemed as definitive.
The international transit is used in the following scenarios: (a) when the entry custom sends to the exit custom the foreign goods that arrive into Mexico bound abroad, that is, when for geographical reasons, or otherwise, the goods pass through Mexican territory for their transit abroad., or (b) when the Mexican goods are moved through a foreign territory for their return into Mexico.
Both types of transit are subject to the time limits and conditions established by the authority. Since 2022, compliance with the issuance of the digital tax receipt (CFDI) with the bill of lading supplement (carta porte) when applicable under tax regulations, is required to circulate legally within the national territory.
Regime of Manufacturing, Transformation or Repairing in a Bonded Warehouse. This regime allows the introduction of foreign or Mexican goods, as the case may be, into a bonded warehouse where the goods will be subject to manufacturing, transformation or repairing procedures, provided that after such processes the foreign goods return abroad or the Mexican goods are exported abroad. Under this regime, the machinery and equipment necessary for such manufacture, transformation, or repair, can be introduced into Mexico without paying any foreign trade taxes.
A bonded warehouse is a site specifically authorized by the customs authorities for the purpose of allowing the importers or exporters to introduce goods in order to subject them to processes of manufacturing, transformation or repairing, and the goods cannot leave the site unless the goods have been cleared to return abroad, are exported, or definitively imported, as the case may be. These sites are usually located near the ports, borderline or interior customs areas.
Regime of Strategic Bonded Warehouse. This regime allows the introduction of foreign, domestic, or nationalized goods into an authorized facility for storage, exhibition, distribution, manufacturing, transformation, or repair, without such goods being considered definitively imported or exported while they remain under this regime. During their stay in the facility, the goods are not subject to the payment of foreign trade taxes or countervailing duties, and non-tariff regulations and restrictions are suspended, except in cases expressly provided for by applicable legislation. The stay of the goods may be indefinite, provided that the applicable customs regulations are complied with.
Subsequently, the goods may be destined for definitive importation, returned abroad, or transferred to another authorized customs regime, in which case the corresponding tax and customs obligations must be fulfilled at the time of their withdrawal.
It should be noted that recent reforms and adjustments to the Customs Law have strengthened control and audit mechanisms, particularly with respect to customs value; however, such value does not constitute a determining factor for the choice of the applicable customs regime, but rather mainly affects the calculation of duties and the fulfillment of tax obligations.
It is very important to plan and duly implement the most appropriate regime in which goods are to be imported or exported to and from Mexico. A properly structured import and export plan may greatly improve the financial condition and cash-flow of a business, avoiding or delaying the payment of the tariffs and/or applicable countervailing duties. Additionally, from an operations point of view, it provides instruments for good logistics and production planning. The appropriate and efficient use of these tools, compliance with electronic requirements such as the carta porte supplement, and the adoption of trade facilitation mechanisms such as the Authorized Economic Operator (OEA for its acronym in Spanish), which recognizes reliable operators through administrative and operational benefits, are fundamental elements for a secure, efficient, and legally compliant operation.
February 2026.
This article was originally written in 2001 by Alejandro Aguirre and was updated and complemented in February 2026 by Carla A. Ríos. Please send any questions or comments to info@jata.mx. The original author of this note was an Associate at JATA – J.A. Treviño Abogados, and the co-author who updated and complemented this article is an Associate at JATA and may be reached at crios@jata.mx. JATA is a Mexican firm with offices in Monterrey, Mexico, and Houston, Texas.
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