Temporary importation in Mexico provides relief from import duties while goods remain under the temporary regime, lets certified firms avoid cash payment of Value Added Tax (VAT) and the Special Tax on Production and Services (IEPS) through the VAT–IEPS Certification, and allows simplified admission for eligible goods using an ATA Carnet (generally up to six months). These benefits are conditional on timely return abroad or a legal change of regime. The Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) oversee the federal procedures. Authorities emphasize preventing misuse, including tighter controls in IMMEX (Manufacturing, Maquiladora and Export Services Program).
Main temporary entry routes:
- IMMEX (Manufacturing, Maquiladora and Export Services Program): temporary import of inputs, components, and qualifying equipment linked to export production, subject to Secretariat of Economy criteria and added controls for sensitive goods. Official resource- Secretariat of Economy (Secretaría de Economia): https://www.ventanillaunica.gob.mx/vucem/Ayuda/SE/IMMEX01/spn.html
- ATA Carnet: for exhibitions, commercial samples, and professional equipment, allowing multiple crossings within carnet validity; passengers may present the carnet directly, while cargo movements often use a customs broker. The Mexican Customs Agency’s website provides more detail on how the ATA Carnet works in Mexico and also provides a direct link to the ATA Carnet official website: https://anam.gob.mx/exportacion-e-importacion-temporal-de-mercancias-mediante-cuadernos-ata-ing
- Return to the same state: for samples, trade fairs, conventions, cultural or sporting events; professional equipment; containers; and certain vehicles, with time limits by case. For official guidance, see ANAM’s Temporary Importation website: https://anam.gob.mx/importacion-temporal-para-retornar-al-extranjero-en-el-mismo-estado-esto-es-que-retornen-al-extranjero-sin-modificacion-alguna-ing
- Other regimes with temporary admission effects: for example, bonded operations in customs facilities or strategic bonded facilities, and sector specific schemes authorized in current rules.
Process and Compliance Notes
Most formal temporary entries require a Mexican customs broker and a temporary import declaration; limited exceptions exist for passenger presentations with an ATA Carnet. VAT is a value added tax, generally 16 percent on imports and most domestic sales; IEPS is a federal tax on specific goods such as alcoholic beverages, tobacco, fuels, energy drinks, sugary beverages, and certain high calorie foods. VAT and IEPS are generally due unless the importer holds the VAT–IEPS Certification. Companies must meet all non-tariff requirements and ensure return or regime change within the legal timeframe to avoid duties, VAT or IEPS, and penalties.
For more information and help with temporary regimes and entries please contact:
Manuel “Manny” Velazquez
Trade Facilitation and Customs Specialist
U.S. Commercial Service Monterrey
Tel.: +52 (81) 8047-3248
Manuel.Velazquez@trade.gov