Regulations for the entry of baggage exempt from customs taxes

 

• Exemption from taxes is only applicable if goods correspond to the permitted limit on quantity and value, whether new or used, and provided that they were declared in the Baggage Declaration Form – Entry.
• In case an accompanied baggage was not completely removed at arrival, it should be accredited that it was not the traveler’s fault within a thirty-day period of time.
• Exemption from taxes is granted per trip and is individual and non-transferable.
• Travelers residing in border areas that occasionally cross borders are not eligible to tax exemption regulations since they are subject to a special Customs destination of border traffic as established in the General Customs Law.

Items not included in the above list (baggage exempt from customs taxes) are subject to tax payment or to a fine application provided that they were declared in the Baggage Declaration Form – Entry or the Simplified Import Declaration carried by travelers together with their accompanied or unaccompanied baggage, according to the following conditions:

• Entry of goods considered as baggage will be subject to an only fee of 14% on the customs value provided that its value does not exceed one thousand U.S. Dollars (US$ 1,000) per trip and up to three thousand U.S. Dollars (US$ 3,000) per calendar year.

Electric, electronic devices, tools and equipment pertaining to a traveler’s activity, profession or occupation cannot exceed one (01) unit per each type.

• Entry of goods exceeding limits established in the preceding paragraphs will be subject to regular taxes on importation.
• Entry of goods, whose nature and quantity suggest to be destined to trade and which were not declared as cargo and are subject to a customs destination of outright importation, will be subject to a fine for infringing the General Customs Law. Such fine will be determined and paid after the import declaration is numbered and before granting release of goods.
• Goods which are not considered to be baggage or household goods should be left under Customs Authority custody until they are subject to the corresponding destination while meeting legal requirements established by the General Customs Law and other special regulations.