ARTICLE 61: MERCHANDISE THAT DO NOT PAY TAXES TO FOREIGN TRADE
Foreign trade taxes are not paid for entering or leaving the national territory of the following merchandise: (LFD: Art. 49) (LA: Art. 63)
Exemptions according to the laws of general import and export taxes (LFD: Art. 49) and to international treaties, (RLA: Art. 88) (LFD: Art. 49) as well as the merchandise that are imported in order to be used for national defense or public security purposes (RLA: Art. 88) (RGCE 2022: Regla 3.3.1) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 2.5.6)
Metals, alloys, coins and other raw materials that are required for the exercise by the competent authorities, of the constitutional faculties to issue coins and bills.
Vehicles intended for international services for the transport of cargo or people (RLA: Art. 108) (RGCE 2022: Regla 4.2.7), as well as their own and indispensable equipment. (RLA: Art. 106) (RGCE 2022: Regla 3.3.5) (RGCE 2022: Regla 1.6.28)
Vehicles that are subject to commercial exploitation, those acquired for use or consumption in the country, or those destined for consumption or use abroad are not included in the previous paragraph.
The Regulation will establish the requirements that must be met, as well as the period and the maximum distance in which they may enter the fringe or border region (RLA: Art. 107) (RGCE 2022: Regla 3.4.7), the vehicles referred to in this section.
Nationals that are indispensable, in the opinion of the customs authorities, for the supply of the means of transport that perform international services (RLA: Art. 92) (RLA: Art. 93), as well as those of the crew ranch (RLA: Art. 94) (RLA: Art. 95) (RLA: Art. 97) (RGCE 2022: Regla 4.6.24) and passengers, except fuels (LA: Art. 141) that foreign-registered vessels take. (RGCE 2022: Regla 1.6.28)
Those intended for aircraft maintenance of national aviation companies that provide international services and are constituted in accordance with the respective laws. (RGCE 2022: Regla 4.1.1)
The luggage (RLA: Art. 98) (RGCE 2022: Regla 3.2.3) (RLA: Art. 90) (RLA: Art. 98) (RLA: Art. 99) (RGCE 2022: Regla 3.3.14) of passengers (RGCE 2022: Regla 3.2.1) on international trips. (RLA: Art. 104) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28) (RGCE 2022: Regla 3.2.8) (LA: Art. 88) (LCE: Art. 71)
Household goods (RLA: Art. 100) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28) (LFD: Art. 22) (LFD: Art. 24), belonging to permanent residents and repatriated or deported nationals, who have used them (RGCE 2022: Regla 3.3.5) during their residence abroad (LCE: Art. 71) (LIVA: Art. 25), as well as the scientific instruments and tools when they are professionals and the tools of workers and artisans, provided that the deadlines are met (RLA: Art. 104) and the formalities indicated in the Regulation (RLA: Art. 91) (RLA: Art. 101) (RLA: Art. 102) (RLA: Art. 103) (RGCE 2022: Regla 3.3.4). The merchandise that the interested parties have had abroad for commercial or industrial activities, or the vehicles, are not included in this exemption.
Those imported by the inhabitants of the border fringe for consumption (LCE: Art. 71) (RLIVA: Art. 51) (RGCE 2022: Regla 1.6.28), they are of the kind, value and amount established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 3.4.1)
Those that are donated (RLA: Art. 109) to be destined for cultural, teaching, research, public health or social service purposes, imported by public bodies, as well as non-taxable legal entities authorized to receive deductible donations in income tax (LCE: Art. 71) (LIVA: Art. 25) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28), they meet the following requirements:
That are part of their heritage.
That the donor is a foreigner.
That they have authorization (RGCE 2022: Regla 3.3.6) from the Service Tax Administration (Servicio de Administración Tributaria).
That, where appropriate, the other obligations regarding regulations and non-tariff restrictions be fulfilled.
The teaching material received by students enrolled in schools abroad, except for devices and equipment of any kind, whether armed or unarmed. (RGCE 2022: Regla 1.6.28)
Those sent by Heads of State or foreign governments to the Federation, states and municipalities, as well as to charitable or educational establishments. (RGCE 2022: Regla 3.3.7) (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28)
Articles of personal use of foreigners killed in the country and Mexicans whose death occurred abroad. (RGCE 2022: Regla 1.6.28)
Works of art intended to be part of the permanent collections of museums open to the public (RGCE 2022: Regla 1.3.1) (LIVA: Art. 25), provided they obtain authorization from the Service Tax Administration (Servicio de Administración Tributaria).
Those destined to public health institutions, with the exception of vehicles, provided that they can only be used for this purpose, as well as those intended for non-taxable legal entities authorized to receive deductible donations in income tax (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28). In these cases, they must be part of their assets and comply with the other obligations regarding regulations and non-tariff restrictions. The Service Tax Administration (Servicio de Administración Tributaria), with the prior opinion of the Secretary of Economy (Secretaría de Economía), will indicate the tariff fractions that meet the requirements referred to in this section. (RGCE 2022: Regla 3.3.8) (RGCE 2022: Anexo 9)
Special or adapted vehicles (RLA: Art. 105) and the other goods imported by persons with disabilities that are for personal use (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.28) (RGCE 2022: Apendice 8), as well as those that import the non-taxable legal entities authorized to receive deductible donations in the income tax that have as their activity the attention of said persons, provided that they are merchandise that by their characteristics supplants or reduces their disability; allow these people their physical, educational, professional or social development; be used exclusively and permanently for these purposes, and have the authorization of the Ministry. (RGCE 2022: Regla 3.3.7)
For the purposes of the provisions of this section, a person with a disability shall be considered due to the loss or abnormality of a psychological, physiological or anatomical structure or function, suffers the restriction or absence of the ability to perform an activity in the form or within the range that is considered normal for a human being, and accredit said circumstance with a certificate issued by a health institution with official authorization.
In the case of special or adapted vehicles, persons with disabilities may import only one vehicle for personal use every four years. The legal entities referred to in the first paragraph of this section may import up to three vehicles every four years. In both cases, the importer may not dispose of said vehicles until after four years of importing them.
Obsolete machinery and equipment (RLA: Art. 172) (RGCE 2022: Regla 3.3.11) that has a minimum age of three years from the date of temporary importation, as well as waste (RLA: Art. 172) (RGCE 2022: Regla 3.3.11), provided they are donated (RLA: Art. 109) (RGCE 2022: Regla 5.2.2) by the maquiladora companies or with export programs authorized by the Secretary of Economy (Secretaría de Economía) (RGCE 2022: Apendice 2) to public bodies or non-taxable legal entities authorized to receive deductible donations for effects of income tax. In addition, the donors must have authorization from the Service Tax Administration (Servicio de Administración Tributaria) (RLA: Art. 164) and, where appropriate, comply with regulations and non-tariff restrictions.
Those authorized to be donated (RLA: Art. 109) (RGCE 2022: Regla 5.2.2) to the federal tax authorities with the purpose of being destined for the Federation, federative entities, municipalities, territorial demarcations of Mexico City, or legal entities with non-profit purposes authorized to receive deductible donations under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta), which, where appropriate, expressly indicated by the donor, for the attention of basic requirements (RGCE 2022: Regla 3.3.12) (RGCE 2022: Regla 3.3.13) (RGCE 2022: Regla 3.3.14) (RGCE 2022: Regla 3.3.14) on subsistence in matters of food, clothing and health, as well as for the care of housing, education, and civil or health protection of people, sectors or regions with limited resources. (RGCE 2022: Regla 1.3.1) (RGCE 2022: Regla 1.6.29)
If the importation of the merchandise in question requires compliance with regulations or non-tariff restrictions, the Service Tax Administration (Servicio de Administración Tributaria) will immediately inform the competent agency, so that it can resolve its compliance in a period not exceeding to ten days. In the case of donated merchandise to attend emergencies, natural disasters or conditions of extreme poverty, the competent authority must resolve their compliance within a period not exceeding three days. After these periods have elapsed without the corresponding resolution being communicated, it will be understood that the unit in question resolved positively and the Service Tax Administration (Servicio de Administración Tributaria) may authorize the importation of the merchandise.
In the case of vehicles specially adapted for people with disabilities, indicated in section XV, as well as the donated merchandise indicated in section XVII, they may only be introduced to national territory, provided they comply with the provisions of the general rules that effect issues the Service Tax Administration (Servicio de Administración Tributaria). (RGCE 2022: Regla 3.3.10) (RGCE 2022: Regla 3.3.12)
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
