Franchise for pilots and crew

This exemption is applicable to  pilots and crew members of the means of transport that carry out international merchandise traffic, who may bring from abroad or take from the national territory, free of payment of Foreign Trade Taxes, their clothes and effects. personal used.

What merchandise is included in the franchise?

Merchandise for personal use that can be included in your baggage, without payment of Foreign Trade taxes, are:

  • Those for personal use, such as: clothing, footwear, cleaning and beauty products.
  • The manuals and documents that they use to carry out their activity, whether in printed, digitized or portable computing equipment such as laptops, notebooks, omnibooks or similar, and their accessories, as well as software (Flight Pack).
  • A portable computing equipment of the so-called laptop, notebook, omnibook or similar, and its accessories. This may be for personal or work use.
  • A portable device for the recording or reproduction of sound, image or video or mixed and its accessories.
  • Five laser discs, 10 DVD discs, 30 compact discs (CDs) or magnetic tapes (audio cassettes), for sound reproduction and a storage device for any electronic equipment.
  • Books, magazines and printed documents.
  • A photographic camera, including photographic material, a cell phone or radiolocation device, an electronic agenda, with its accessories.
  • A suitcase or any other item necessary for the transfer of luggage.

Franchise Surplus

 

They may enter the merchandise that exceeds their baggage as a franchise without using the services of a customs agent or proxy, paying a global rate of 16% as long as the following is met:
  1. That the value of the merchandise does not exceed 150 dollars or its equivalent in national currency.
  2. That there be supporting documentation that expresses the commercial value of the merchandise.
  3. Payment may be made at the customs office of entry, using the “Payment of foreign trade contributions” form.
Payment of taxes on imported merchandise in accordance with this rule may not be deducted or credited for tax purposes.

They may also introduce merchandise through the simplified procedure, provided that the formalities required for said procedure are met, which may be consulted in the Customs Law, its Regulations and the General Rules of Foreign Trade in force.

The foregoing may not be exercised in the case of goods that are subject to non-tariff regulations and restrictions (measures that regulate or restrict the entry or exit of the country of goods), or goods that are difficult to identify, with the exception of those indicated in the Rules above. cited and those that are subject to different taxes due to their importation.

The captains, pilots, drivers and crew members of the means of transport will pay the corresponding contributions before activating the Automated Selection Mechanism

Consequences of irregularities

 

If during the customs examination, the authority detects irregularities, it will notify the captains, pilots and crew members and an administrative procedure will be initiated in customs matters, which allows the authority to determine if merchandise of foreign origin is in the country illegally. legal, or if your stay has covered the requirements and formalities required by the applicable customs legislation.

In the event that the detected irregularity only implies an omission of contributions and the merchandise does not exceed a total value of 150 dollars or its equivalent in national currency and the captains, pilots and crew express their consent, the customs authority will determine the omission of the contributions and the corresponding fine, so that the captains, pilots and crew make the corresponding payment immediately; Once this has been done, the customs authority must place the goods that are the subject of the procedure at your disposal, concluding the procedure. The contributions and the fine referred to in this paragraph as a whole may not exceed 116% of the value of the merchandise.

In the event that the total value of the merchandise exceeds 150 dollars or its equivalent in national currency, the procedure provided for in articles 150 or 152 of the Customs Law must be initiated, with all the formalities established therein and in the other applicable provisions. In this case, the provisions of the previous paragraph will not apply.

In conclusion

If you're planning to golf, surf, diving, or do any particular activity we highly recommend having a letter or receipt of the equipment binged to Mexico.