Goods That Are Exempt from Foreign Trade Duties

As an importer, it’s your responsibility to know both national and international laws and regulations to properly clear your goods through customs and optimize your operation—saving both time and money in the process.

We know this can be overwhelming. Between the laws, amendments, official Mexican standards, and international agreements, it can feel like a never-ending story. But don’t worry—over time, you’ll get familiar with Mexico’s laws. In this article, we’ll help you understand one of them: Article 61 of the Customs Law, which covers goods that are exempt from foreign trade duties.]

What Does Article 61 of the Customs Law Say?

As you probably know, most goods entering a country must pay an import duty, which is calculated based on each country’s current laws. Several factors determine the applicable duty, such as:

• The purpose of the goods
• International agreement
• National programs
• Efforts to combat undervaluation
• The materials’ risk level
• Market impact

However, there are goods that, by their very nature, can cross Mexico’s borders without paying import or export duties. These exemptions are listed in Article 61 of the Customs Law. Let’s break them down:

What Goods Are Duty-Free?

In Mexico, the following goods are exempt from import and export duties:

General Exemptions

• Goods exempt under general import tax laws, international treaties, or when used for national defense or public safety.
• Metals, alloys, and other raw materials used to manufacture coins and bills.

Transportation and Maintenance

• International service vehicles used for cargo or passenger transportation—provided they meet the specifications in the regulations and are not used for commercial purposes within Mexico.
• Supplies for transportation vehicles providing international services.
• Supplies for aircraft maintenance belonging to international service providers.

Personal and Household Goods

• Passenger luggage on international trips.
• Furniture, clothing, and household items belonging to permanent residents or repatriated/deported Mexican nationals, along with tools and instruments used by professionals, workers, and artisans—excluding vehicles and goods for commercial or industrial activities.
• Goods imported by residents of the border zone for personal use, as long as they comply with SAT regulations.

Donations and Non-Profit Imports

Goods donated for cultural, educational, research, public health, or social service purposes—imported by public agencies or authorized non-profit organizations. These donations must:

• • Become part of the organization’s assets.
  • Be donated by a foreign entity.
  • Have SAT authorization.
  • Comply with other regulations and non-tariff requirements.

Special Cases and Exemptions

• School supplies for students abroad, excluding devices and equipment.
• Goods sent by foreign Heads of State or governments to Mexico’s federal, state, or municipal governments.
• Personal belongings of foreign nationals who died in Mexico or Mexican nationals who passed away abroad.
• Artwork destined for permanent collections in museums open to the public.
• Goods intended for public health institutions, excluding vehicles.

Support for People with Disabilities

Specially adapted vehicles or goods imported by people with disabilities for personal use, or by authorized organizations dedicated to supporting people with disabilities. These goods must

• • Compensate for or reduce a disability.
  • Support development in any area of life.
  • Be used exclusively for this purpose.
  • Have SE authorization.
  For vehicles, individuals with disabilities may import one vehicle every four years, while authorized organizations may import up to three every four years.

Machinery, Equipment, and Scrap

Obsolete machinery and equipment that is at least three years old, as well as scrap materials—provided they are donated by maquiladoras or through SE-authorized programs.

Donations to the Federal Treasury

Goods donated to the Federal Treasury, intended for the federal, state, municipal, or CDMX governments, or to non-profit organizations focused on meeting basic needs such as:

• • Food
  • Clothing
  • Health
  • Housing
  • Education
  • Civil protection for underprivileged communities

Final Thoughts

Importing these goods is cheaper since they are exempt from duties. However, many of these goods are still subject to non-tariff regulations and restrictions. You must follow the import process to the letter to avoid any issues at customs.

Now that you know about this important rule for imports and exports, it’s time to put it into practice in your business. If you need help with your operation, feel free to reach out—we’re here to guide you.