This article provides an overview of certain customs and tax implications pertaining to the importation of goods into Mexico (machinery and special equipment) on a temporary basis in order to comply with government procurement contracts.
This tax benefit was originally granted exclusively to non-residents of Mexico for tax purposes. However, in 2016, with the intention of leveling the playing field, the Mexican Foreign Trade Rules were modified to extend this benefit to Mexican residents as well.
There are different rules aimed at the importation of goods into Mexico. In this article, we refer only to those rules governing the entrance of goods into Mexico on a temporary basis, without payment of import duties and value-added tax (VAT), which remain in the country for a specific period of time and for a specific purpose, and which are then returned abroad in the same condition as they were imported.