Franchise for pilots and crew
The franchise is applicable for pilots and crew members who make an international arrival in Mexico, who may bring from abroad or take from the national territory, free of payment of Taxes, that is, their clothes and devices for personal use.
What merchandise is part of the franchise?
The goods for personal use that can be integrated into your luggage, without paying Foreign Trade taxes, are:
Those for personal use, such as clothing, footwear, hygiene, and beauty products.
The manuals and documents that they use to carry out their activity, whether in printed form, digitized or in the portable computer equipment of the so-called laptop, notebook, tablet or similar, and their accessories, as well as software (Flight Pack).
Portable computer equipment of the so-called laptop, notebook, tablet 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 (CD), 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 cellular telephone or radiolocation device, an electronic agenda, with its accessories.
A suitcase or any other item necessary for the transfer of luggage.
They will be able to introduce the goods that exceed their luggage as a franchise without using the services of a customs agent or representative, paying a global fee of 16% provided that the following is complied with:
That the value of the merchandise does not exceed 150 dollars or its equivalent in national currency.
That there is the supporting documentation that expresses the commercial value of the merchandise.
Payment may be made at the customs office of entry, using the form "Payment of foreign trade contributions".
The payment of taxes on imported goods 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 complied with, 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 due to their importation are subject to different contributions.
Captains, pilots, drivers, and crew members of the means of transport will pay the corresponding contributions before activating the Automated Selection Mechanism.
Goods that require a customs agent or representative
The services of a customs agent or attorney will be required when:
Captains, pilots, and crew members bring goods other than their luggage.
When the goods are subject to compliance with non-tariff regulations and restrictions and do not comply with them.
In the above cases, if they do not wish to make use of the services of a customs agent or representative, they may declare the express abandonment of the goods, once the fine caused for this purpose has been covered.
Otherwise, the customs authority must initiate the Administrative Procedure on Customs Matters (PAMA), provided for in article 150 of the Customs Law.
Consequences of irregularities
If during the customs recognition, the authority detects irregularities, it will notify the captains, pilots, and crew members and an administrative procedure in customs matters will be initiated, which allows the authority to determine if merchandise of foreign origin is in the country in a 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 involves 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 members express their consent, the customs authority will determine the omission of the contributions and the corresponding fine, so that the captains, pilots and crew members immediately make the corresponding payment; Once this has been carried out, the customs authority must make the goods subject to the procedure available to them, and the diligence has been concluded. 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 others. applicable provisions. In this case, what is stated in the previous paragraph will not proceed.
1.-Verify that the luggage only contains objects for personal use (not for someone else)
2.-In the case of carrying in your luggage, purchases that the value of the merchandise does not exceed 150 dollars or its equivalent in national currency, although they will be creditors to pay on that amount a 16% tax.
3.-Do does not risk taking expensive new personal objects, since the customs authority has the power that in case you do not want to pay taxes or the amount exceeds what is allowed, your belongings will be removed.
For more information or questions, do not hesitate to contact us, we will be pleased to answer your answers.
RAF OPS team