ARTICLE 106: TEMPORARY IMPORT TO RETURN IN THE SAME STATE
Temporary import regime is understood (LIVA: Art. 25) (RGCE 2022: Regla 1.3.1) (LFD: Art. 49), the entry into the country of merchandise to remain there for a limited time and for a specific purpose, provided that they return abroad in the same state (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 16) (LFD: Art. 49), for the following deadlines:
Up to one month, those of trailers and semi-trailers (LA: Art. 107), including platforms adapted to the means of transport designed and used exclusively for the transport of containers, provided that (RGCE 2022: Regla 4.2.1) (RGCE 2022: Regla 5.1.1) they transport the merchandise in national territory that they would have been introduced to the country or those that were conducted for export.
Up to six months, in the following cases:
Those carried out by residents abroad (RGCE 2022: Apendice 2), provided that (RLA: Art. 152) (RLA: Art. 155) (RGCE 2022: Regla 4.2.2) be used directly by them or by individuals with whom they have an employment relationship, except in the case of vehicles.
The containers of merchandise (RGCE 2022: Apendice 2), provided that they contain in national territory the merchandise that had been introduced into the country. (RGCE 2022: Regla 3.1.26) (RGCE 2022: Anexo 1)
Those of vehicles of foreign diplomatic and foreign consulates and of the offices of headquarters or representation of international organizations, as well as of the officials and employees of the Mexican foreign service (RGCE 2022: Apendice 2), for importation in diplomatic franchise, provided that meet the requirements set forth by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (LA: Art. 107)
Samples or sample collection destined to publicize merchandise (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8), provided that they comply with the requirements established by the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 3.1.2) (RGCE 2022: Regla 4.2.3)
Those of vehicles, provided that the importation is carried out by Mexicans residing abroad (LA: Art. 107) or that they certify that they are working abroad for a year or more, verify by official documentation their migratory qualities that authorizes them for this purpose and it is a single vehicle for each twelve month period. In these cases, the six months will be counted in multiple entries and exits made within the twelve month period counted from the first entry (RGCE 2022: Regla 4.2.7). Vehicles may be driven in national territory by the importer, their spouse, their ascendants, descendants or siblings as long as they are permanent residents abroad, or by a foreigner with the migratory qualities indicated in subparagraph a) of section IV of this article. When conducted by someone other than those authorized (LA: Art. 182) (LA: Art. 183), the importer of the vehicle must invariably travel on board. The vehicles referred to in this subsection must comply with the requirements set forth in the Regulations. (RGCE 2022: Regla 4.2.4) (RGCE 2022: Regla 4.2.7) (RGCE 2022: Regla 4.2.16)
For up to one year, when they are not those indicated in sections I and IV of this article, and provided that the control conditions established by the Regulation are met, in the following cases (RGCE 2022: Regla 4.2.8):
Those destined for conventions and international congresses. (RGCE 2022: Apendice 2) (RLA: Art. 153) (RLA: Art. 154) (RLIVA: Art. 64) (RGCE 2022: Regla 4.2.8)
Those destined for cultural or sporting (RGCE 2022: Regla 4.2.8) (RLA: Art. 156) (RGCE 2022: Apendice 2), sponsored by public, national or foreign entities, as well as by universities or private entities, authorized to receive deductible donations under the terms of the Income Tax Law (Ley del Impuesto sobre la Renta).
Those of equipment, props and other equipment necessary for filming (RGCE 2022: Apendice 2) (RGCE 2022: Regla 4.2.8), provided they are used in the film industry and their internment is carried out by residents abroad (RGCE 2022: Regla 1.3.1). In this case, the established period may be extended for one more year. (RGCE 2022: Regla 4.2.8) (RGCE 2022: Apendice 2)
Those of test vehicles (RLA: Art. 157) (RGCE 2022: Apendice 2) (RGCE 2022: Regla 4.2.8) (RGCE 2022: Regla 4.5.31), provided that the import is made by an authorized manufacturer, resident in Mexico.
The foreseen merchandise by international agreements to which Mexico is a part of (RGCE 2022: Apendice 2) (RGCE 2022: Apendice 8), as well as those for official use of foreign diplomatic and foreign consulates when there is reciprocity. (RGCE 2022: Regla 4.2.8)
Those of merchandise destined for research purposes imported by national and foreign public bodies, as well as non-taxable legal entities authorized to receive deductible donations in income tax, in accordance with the international treaties to which Mexico is a part of or inter-institutional agreements applicable.
For the term that lasts their condition of stay, including their renewals (RGCE 2022: Regla 4.2.7), in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) through rules, in the following cases:
Those of vehicles owned by foreigners entering the country, with the condition of visitor stay and temporary resident, provided that it is a single vehicle. (RGCE 2022: Regla 3.2.7) (RGCE 2022: Regla 4.2.16)
Vehicles may be driven in the national territory by the importer, their spouse, their ascendants, descendants or siblings, even if they are not foreigners, by a foreigner who has any of the conditions of stay referred to in this subsection, or by a national, provided that in the latter case, travel on board any of the individuals authorized to drive the vehicle (LA: Art. 182) (LA: Art. 183) and may make multiple entries and exits.
The vehicles referred to in this subsection must comply with the requirements set forth in the Regulations. (RLA: Art. 158) (RGCE 2022: Regla 4.2.7) (RGCE 2022: Regla 4.2.9)
Household goods (RLA: Art. 100) of used merchandise owned by a temporary resident and a temporary student resident (RGCE 2022: Regla 3.3.3) (RGCE 2022: Apendice 2), as long as they meet the requirements established by Regulation (RLA: Art. 159) and the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RGCE 2022: Regla 3.3.5)
For up to ten years, in the following cases: (RGCE 2022: Regla 5.5.1)
Containers. (RGCE 2022: Apendice 2) (RLA: Art. 160) (RGCE 2022: Regla 4.2.13) (RGCE 2022: Regla 4.2.18) (RGCE 2022: Regla 5.1.1)
Airplanes, light aircraft and helicopters, intended to be used in airlines with concession or permit to operate in the country, as well as those of public transport of passengers (RGCE 2022: Apendice 2) as long as, in the latter case, they provide, in February of each year and in electronic media, the information (RGCE 2022: Regla 1.9.3) (RGCE 2022: Regla 1.9.5) (RGCE 2022: Regla 1.9.6) (RGCE 2022: Regla 1.9.7) to indicate by means of rules the Service Tax Administration (Servicio de Administración Tributaria). (LA: Art. 184) (LA: Art. 185)
Vessels dedicated to the transport of passengers, cargo and commercial fishing, special vessels and naval artifacts (LA: Art. 107) (LA: Art. 43) (RGCE 2022: Regla 4.2.11), as well as recreational and sports boats, yachts or tourist sailboats of more than four and a half meters in length, (RGCE 2022: Regla 7.3.1) including trailers for transport (RGCE 2022: Regla 4.2.5), provided they comply with the requirements established by the Regulation. (RLA: Art. 161) (RGCE 2022: Regla 5.1.1)
The boats, yachts or tourist sailboats referred to in this subsection (LA: Art. 183), may be subject to commercial exploitation (RGCE 2022: Regla 4.2.10), provided they are registered with a tourist marina.
Recreational vehicle temporarily imported by permanent residents abroad (LA: Art. 107) (LA: Art. 43) (RGCE 2022: Regla 4.2.15), as long as they comply with the requirements and conditions established by Regulation (RLA: Art. 162) (RGCE 2022: Regla 4.2.6). Recreational vehicle may be driven or transported in national territory by the importer, their spouse, their ascendants, descendants or siblings, provided they are permanent residents abroad or by any other individuals when the importer travels on board. (LA: Art. 182) (LA: Art. 183)
Locomotives, railroad cars (RGCE 2022: Apendice 2) and specialized equipment related to the railroad industry that establishes the Service Tax Administration (Servicio de Administración Tributaria) through rules. (RLA: Art. 165) (RGCE 2022: Regla 4.2.14) (RGCE 2022: Regla 4.2.18)
The official form that is used to make temporary imports of the merchandise indicated in this section (RGCE 2022: Regla 5.1.1), will protect their stay in national territory for the authorized period, as well as the multiple entries and exits made during said period. The terms referred to in this section may be extended by authorization, when there are duly justified causes.
The temporary importation of merchandise destined to the maintenance and repair of the temporarily imported merchandise in accordance with this article may be allowed, provided they are incorporated therein and are not for cars or trucks, in accordance with the provisions of the Regulation. (RLA: Art. 163) (RGCE 2022: Regla 4.2.12) (RGCE 2022: Regla 5.1.1) (RGCE 2022: Regla 5.5.1)
The Regulation will establish the cases and conditions in which the payment of the sanctions that will be imposed should be guaranteed in the event that the merchandise are not returned abroad within the maximum periods authorized by this article.
Merchandise that had been temporarily imported in accordance with this article, must return abroad within the established deadlines (LA: Art. 182) (LA: Art. 183), otherwise, it will be understood that they are illegally in the country, for having concluded the temporary import regime to which they were destined. (CFF: Art. 103) (LA: Art. 94) (RLA: Art. 164) (RGCE 2022: Regla 2.5.2) (RGCE 2022: Regla 2.5.7) (RGCE 2022: Regla 4.2.17) (RGCE 2022: Regla 4.2.18) (RGCE 2022: Apendice 2)
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
