Temporary imports into Mexico: audits

The Mexican government initiated 622 audit actions related to temporary imports to 539 taxpayers in 2023.

As a reminder: temporary imports into Mexico refer to the introduction of foreign goods into the country for a limited period of time and for a specific purpose.

Therefore, the Mexican government considers that these actions promote compliance with the obligations derived from the temporary import regime, both for processing, transformation and repair by IMMEX companies, as well as to be returned in the same state.

Temporary imports

With this type of external purchases, the customs authorities allow goods to enter temporarily without paying the applicable taxes and duties, as long as they comply with certain requirements and conditions.

With regard to verifications of origin, during 2022 various processes were implemented under the following treaties and trade agreements: USMCA, FTA EU-MX, Mexico-Central America FTA, Mexico-Chile FTA, TIPAT, Mexico-Colombia FTA, Mexico-Uruguay FTA, Mexico-Peru AIC and Mexico-Israel FTA.

Among others, the sectors covered are: Textile, Aircraft, Steel, Machinery and Electronic Devices, Motor Parts, Chemical Industry, Chemical Products, Electronics, and Industrial, Automotive, Vehicles and Perfumery, Aluminum, Medical Industry, Cotton Clothing and Synthetic Fibers, Foundry Manufactures, and Machinery.

In addition to the agreements and treaties mentioned above, during the past year, verifications of origin were initiated on imported goods under the USMCA, Pacific Alliance FTA, Mexico-Japan Agreement and Mexico-Panama FTA, including the sectors of Vessels, Pharmaceuticals and pharmaceuticals, Food preparations and Glass.

Also, 89 acts of verification of origin were initiated, 9 more than in 2022, representing an increase of 11% over the previous year.

Tariff preferences

Despite the significant number of trade agreements signed by Mexico, the low rates of preferential tariffs negotiated and the high degree of trade liberalization contemplated in these, the percentage of imports receiving preferential treatment remained around 36% in both 2020 and 2021.

According to the WTO, the low use of tariff preferences could be attributed to the existence of other preferential regimes to promote production and exports, or to tariff concessions granted, for example, to some of the goods imported into the Border Region and the Northern Border Strip.