BAGGAGE AND DUTY-FREE ALLOWANCE
Passengers may transport, exempt from duty, new or used merchandises that make up their
personal baggage, as well as duty-free allowance merchandises:
1) Goods considered as personal baggage: Goods for personal use, such as clothes –including one bride trousseau–, footwear and personal toiletries and beauty products, as long as they are appropriate for the duration of trip; as well as baby travel, hygiene, and fun accessories, such as car seat, portacrib, baby carriage, baby walker, etc., including their accessories; two cameras or video cameras, including 12 rolls of film or videocassettes; photographic material; two cellular phones or beepers or pagers; one portable typewriter; one electronic personal organizer; one laptop, notebook, omnibook or similar; one portable photocopier or printer; one portable recorder and one projector, including accessories; two personal sport equipments, four fishing rods, three surfboards or windsurfing boards and their accessories, trophies or recognitions that can be normally transported by the passenger; one running machine and one exercise bike; one portable sound recorder or player; one digital sound player or portable CD player and one portable DVD player, as well as a set of portable speakers, and their accessories; five laser disks, 10 DVDs, 30 CDs or magnetic tapes, for sound playing, three storage software and five storage devices for any electronic equipment; books, magazines, and printed documents; five toys, including collection toys, and one video games console, as well as five videogames; one blood pressure self-monitoring device and one blood glucose self-monitoring device, or a mixed device, and their reagents, as well as personal medicine (in the event of psychotropic substances, passenger must show prescription); one binoculars and one telescope; two musical instruments and their accessories; one tent and other camping articles; one set of hand tools and the suitcase, which may include one drill, tweezers, wrenches, dies, screwdrivers, cables, etc.
Passengers older than 18 years may transport up to 20 cigarette packets, 25 cigars or 200 grams of tobacco, as well as up to 3 liters of alcoholic drinks and six liters of wine. Old persons and disabled persons may transport devices that compensate or reduce their limitations, such as walkers, wheelchairs, crutches, walking sticks, etc. Passengers may transport up to two dogs or cats, as well as the accessories necessary for pet transportation and cleaning, showing the pertinent animal importing permit issued by SAGARPA.
2) Duty-free allowance:
Merchandise additional to the baggage, which monetary value may be proved by invoice or sale receipt and such value doesn’t exceed 300 USD, or the equivalent in MXN currency when passenger entries to Mexico by maritime or air port; or 75 USD when the passenger entries to Mexico by land. Alcoholic drinks, tobaccos, and gasoline may not be part of the duty-free allowance.
During holiday period, Holy Week, summer, New Year, Mexican passengers entering Mexico by land may import, under their duty-free allowance, merchandise with a value up to 300 USD or the equivalent in MXN currency, except for the persons that reside in the border. Please look up for beginning and end of these holyday periods at customs desk or at www.aduanas.gob.mx
• Passengers may import merchandise other than their personal baggage without hiring a customs broker, paying the general tax of 16%, provided that the value of merchandises, excluding duty-free allowance, doesn’t exceed 3,000 USD or the equivalent in MXN currency, and provided that the passenger has the invoice, sale receipt, or any other document expressing the commercial value of merchandise.
• Taxes may be paid by Internet at www.banjercito.com.mx or www.aduanas.gob.mx, completing the form “Payment of Foreign Trade Duties”, or through the automatic centers.
• Value of computer equipment, together with the rest of merchandise, must not exceed 4,000 USD or the equivalent in other currencies.
• Merchandises subject to non-tariff regulations or restrictions (permits, certificates, notices) may not be imported.
• In order to calculate the tax base, duty-free allowances mentioned in the point 2 may be subtracted from merchandise value.
INFRINGEMENTS AND SANCTIONS
Mexican Law provides, among other, the following infringements and penalties related to merchandise introduction:
• Failing to declare at customs the transport of currency, Mexican or foreign checks, money orders, or other monetary instrument, or a combination of them, in an aggregate amount exceeding 10,000 USD is a violation of Mexican Law and such violation is sanctioned with a fine equal to 20-40% of the amount exceeding 10,000 USD and with the applicable criminal penalties.
• Introducing or extracting hidden merchandises, or merchandises in an artificial manner so their nature may go unnoticed, when import or export of such merchandises is prohibited or restricted, or when such merchandises are subject to tax payment, is a violation of Mexican law and such violation ismsanctioned with a fine equal to 70-100% of the commercial value of merchandise.
• Omitting total or partial tax payment. When infringement is generated only due to a tax omission and the value of merchandise doesn’t exceed 3,000 USD or the equivalent in MXN currency, suchminfringement is sanctioned with a fine equal to 115% of the commercial value of merchandise. Once tax and fine have been paid, customs authority shall give back merchandises to passenger.
• When passenger can’t prove, through the pertinent customs documents, that merchandises have complied with all requirements established in the Customs Law for introduction to Mexico, no declared merchandises will be seized, as well as the means of transport when passenger is entering Mexico by land.
• With regard to no declared merchandises that aren’t subject to non-tariff regulations or restrictions, passenger may choose abandonment after paying the respective fine.