Definitive importation

        Is defined as the entry of foreign source merchandise intended to remain in national territory for unlimited time. Importers under this regime must pay tariffs and/or any other countervailing duties, and shall comply with all other non-tariff regulations, restrictions and customs clearance formalities.

Temporary importation

        To return in the same state; for manufacture, transformation or repair in maquiladora or companies with export programs (PITEX) is defined as the entry of merchandise into the country that will only enter for a limited time and for a specific purpose, provided that it will return abroad in the same condition within the terms established under the Customs Law.

        Temporary imports should not pay tariffs or countervailing duties, unless they are introduced under a duty deferral, duty drawback, maquiladora, or PITEX programs. All other obligations regarding non-tariff regulations and restrictions as well as customs clearance formalities of the merchandise under this regime should be fulfilled.

        Maquiladoras and companies with export programs authorized by the Ministry of Economy may undertake the temporary importation of merchandise to be returned abroad after being subjected to a manufacturing, transformation or repair process, as well as merchandise to return in the same condition, within the terms of the authorized program, provided that taxes are paid according to Title II under the Income Tax Law and fulfill control requirements established by SHCP through rules.

Tax deposit

        This regime consists in the storage of foreign or domestic merchandise in general deposit warehouses that may render this service pursuant to the General Law of Credit Organizations and Auxiliary Activities and, in addition, are authorized by the customs authorities. This procedure is undertaken once the tariffs and/or countervailing duties are determined.

            Within this regime the election of a specific import regime may be postponed. Additionally, merchandise may be stored for a longer period as required (as long as a storage agreement exists and the service is paid) or it may be extracted partially from the warehouse. Marketing of the merchandise on tax deposit is also a possibility. It is worth mentioning that not all merchandise may...

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