Rules governing entry of baggage exempt from tax payment

Entry of baggage exempt from taxes is governed by the following rules:

• Tax-exemption applies only to goods adapted to quantities and conditions stipulated in the tax-exempt baggage list, and in case of goods for traveler’s use and consumption or for gifts, they are exempt when they do not exceed the allowed limit value; 

• Exemptions are awarded for each trip and are individual and non-transferable; 

• Travelers living in border areas who occasionally cross the border are excluded from this regime and are governed by the special customs destination of border traffic provided in the General Customs Law.
   

Goods that are not considered in the tax-exempt baggage list (provided that they have been included in the Baggage-Entry Declaration Form) that travelers carry with their accompanied or unaccompanied baggage are subject to tax payment according to the following rules:

• For goods considered as baggage, whose value does not exceed US$ 1,000 (one thousand US dollars) per trip, a unique tax of twelve percent (12%) on Customs value to a maximum of US$ 3,000 (three thousand US dollars) per calendar year apply;

• For goods exceeding limits established in the previous paragraph, regular import taxes apply.