Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Documents can be shipped to Mexico duty-free.
Documents shipped in letter envelopes or boxes do not require a
commercial invoice. You simply mark an 'X' in the Documents Only box
of the waybill.
Common documents include:
- Annual reports
- Bids
- Bills of Lading
- Greeting cards and invitations
- Newsletters, for example from companies
- Seismic data
- Visa applications
The following DO NOT classify as documents:
- Books
- Catalogues
- Compact discs
- Magazines
- Photographs
There are restrictions on certain items as shown below.
Document Type | Restriction |
Airline tickets | Must have the name of the passenger and they cannot be
transferred to another person. |
Greeting cards and Invitations | For non-commercial use only. |
Traveller's Cheques | Must be unused and have a signature. If more than $10,000 USD
(about $13,000 CDN), a declaration by the sender and receiver is
required. |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
Shipping Gifts
All gifts shipped to Mexico will incur regular duties and taxes. There
are no exemptions for gifts.
Sample Commercial Invoice for Gifts
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Mexico City Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Personal Shipment / Gift Shipment
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
| CA | $79.99 |
Terms of Sale: None Total number of packages: 1 Reason for export: Gifts Contact Name: James Smith
| Total Invoice Amount: $79.99 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
Shipping Personal Effects
Personal effects and household items may be shipped to Mexico from
Canada duty and tax free.
Personal effects include items such as:
- Footwear
- Clothing
- Toiletries and beauty products
Restrictions
- Mexican Customs rules DO NOT allow personal effects to be shipped to
the greater Columbia and Tijuana areas. They will be returned to the
shipper.
- Medicines are to be accompanied by a copy of the prescription.
- Any goods that are intended for other uses, for e.g., retail or
wholesale sales, business or distribution are not considered to be
personal effects. Duties and taxes will be charged.
Moving Temporarily
Foreign nationals, such as students and researchers, may ship their
personal effects and household items to Mexico, providing they are
returned to Canada when they leave.
Requirements
You must present the following to a Mexican consular office:
- Valid passport
- Mexican visa for temporary residence in Mexico
- Four copies of your list of household goods* being shipped
*The list must provide a description of the goods and their
number. For electronics, you must indicate the brand, model and serial
number of the item.
You can access the temporary import status request here.
Cost: $125 USD cash (about $165 CDN).
Moving Permanently
If you are moving to Mexico, your personal effects and household goods
may be shipped to from Canada duty and tax free
People eligible for this are:
- Mexican nationals who have lived in Canada for a minimum of 6 months
- Foreign nationals with a permanent resident status in Mexico
NOTE: Goods must arrive within 6 months of
your arrival.
To enter Mexico with your personal effects, you must complete a
Household Goods Inventory (lista de menaje de casa) .
You must present 4 copies of the list with:
- A description of your goods and the number of each individual item;
and
- for electronic items, state the brand, model and serial number of
each
Mexican Nationals
If you are a Mexican national, the fee for submitting a
Household Goods Inventory (lista de menaje de casa) is $95 USD (about $125 CDN) cash. Also, you must bring to a Mexican consulate
3 documents as outlined below:
1. Proof that you are Mexican. You must provide an original plus a
copy of any one of the following:
- Certified copy of a birth certificate from any Mexican civil
registry office or a Mexican consular office
- Naturalization Letter or Certificate of Mexican Nationality
- Passport or Citizen Identity Card
- High Security Consular Registration Certificate or Declaration of
Mexican Nationality by birth
2. Present an original plus a copy of any one of the photo documents
below:
- Mexican passport or Identity Card of the National Military Service
- Voting card issued by the Federal Electoral Institute
- Professional Title or Professional Certificate
- Letter of Intern issued by the General Directorate of Professions of
the Ministry of Public Education
- Certificate of Mexican nationality or Naturalization letter
- Citizen Identity Card or Declaration of Mexican nationality by birth
- High Security Consular Registration Certificate
- Valid credential issued by the National Institute of Older Adults
- Foreign driver's licence valid in the consular district
- Foreign official identification valid in the consular district
3. A document proving that you have lived outside of Mexico for at
least 6 months. It could be any of the following:
- Receipts of payment for salary or services rendered
- Work letters
- Lease or work contract
- Bank statement such as for a credit card or chequing account
- Driver's licence valid in the consular district
- Notarised letter from a landlord
- High Security Consular Registration Certificate
COST: $95 USD cash (about $125 CDN)
Foreign Nationals
If you are a foreign national moving to Mexico, you must complete a
Household Goods Inventory and bring the following documents to a
Mexican consulate:
- Identification with a valid photograph
- A valid Mexican visa that enables you to move to Mexico
- Proof of your current address in Canada
- An indicator of where you will live in Mexico, for e.g. a lease
agreement
Sources:
https://www.gob.mx/sre/acciones-y-programas/certificado-de-menaje-de-casa-8024
https://consulmex.sre.gob.mx/denver/index.php/documenta/otros-servicios/menaje-de-casa
https://www.gob.mx/inm/acciones-y-programas/programa-paisano-del-inm
https://www.gob.mx/cms/uploads/attachment/file/447402/Guia_paisano.pdf
https://www.gob.mx/cms/uploads/attachment/file/403015/Guia-Paisano-Invierno-2018.pdf
http://www.lineaships.com/wp-content/uploads/2016/03/moving_to_mexico.pdf
https://consulmex.sre.gob.mx/orlando/images/stories/PDF/2019Menaje_Mexicanos.pdf
https://consulmex.sre.gob.mx/sandiego/index.php/otrosmenu/menaje-de-casa
Sample Commercial Invoice for Personal Effects
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Iztapalapa Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Personal effects being delivered to my new address.
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
5 Pairs | Personal Effects: 5 pairs of various types of shoes
| IN | $40.00 |
1 Each | Personal Effects: Arc'terix Winter Jacket
| CA | $478.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Personal Effects Contact Name: James Smith
| Total Invoice Amount: $678.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Food, Chocolate, Candies
You may send
Any of the following are allowed to enter Mexico from Canada, provided
they are packaged and labelled:
- Honey
- Dehydrated foods of plant origin
- Spices
- Dried medicinal herbs
- Roasted coffee
A complete list of products allowed is listed
here.
A number of goods may be shipped providing they follow sanitary and
pest-control regulations as outlined
here.
- Fruits and vegetables
- Lobsters, shrimp, brine shrimp (artemia), crabs and crustacean flour
- Dairy products
- Dried, canned, or frozen meat and meat products such as sausages,
smoked, salted and ripe
You may NOT send
Foods that are at high risk of carrying pests or diseases may not be
shipped to Mexico. They include:
- Homemade or handmade foods, such as sandwiches and cakes
- Fresh cheeses
- Flour of animal origin
- Fresh meat of any type
- Live, raw and dried crustaceans
Chocolate and Candy
Shipments of chocolate and candy are allowed to a maximum of 1.5 kg.
NOTE: Foods and chocolate sold as sweets
have additional taxes added. More information can be found
here, under section 'J'.
Sources:
https://consulmex.sre.gob.mx/montreal/index.php/es/viajar-a-mexico/86
http://www.fedex.com/mx/alimentos/index.html
https://www.gob.mx/cms/uploads/attachment/file/445895/List_of_agri-food_products_for_tourist_import.pdf
http://www.spadarointernational.com/documents/mexicoComInv.pdf
Sample Commercial Invoice for Food, Chocolate, Candies
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Guadalajara Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent / Sold Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Samples
Commercial samples are shipped for demonstration purposes. The aim is
to encourage people to place orders by viewing the samples; the
samples are not meant to be sold.
Commercial samples may be imported into Mexico duty-free for a period
of 6 months.
To be considered a sample, a shipment must follow the criteria below:
- The unit value of the shipment does not exceed $1 USD.
- In the case of toys, they may have a unit value of $50 USD (about
$65 CDN), and up to 2 pieces of the same model may be imported.
- The samples are unusable or unsuitable for sale. They have been
perforated, torn, or marked. The marking uses permanent and clearly
visible ink or paint.
- Samples that cannot be made unusable, for example liquids, should be
shipped in smaller, non-commercial containers or be labelled:
SAMPLE.
- Goods cannot be difficult to identify. For example, liquids and
powders in a pharmaceutical form that require special equipment to
analyse cannot be shipped as samples.
- The samples are not to be resold.
Shipping commercial samples to Mexico using an ATA Carnet is the
easiest way to do so. (See Temporary Imports for details.)
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_CA
http://www.carnet-ata.org/
https://www.export.gov/article?id=Mexico-Temporary-Entry
Sample Commercial Invoice for Commercial Sample
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Puebla Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Commercial Sample - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Box | Commercial Sample - Advanced reading copy of Dan Brown's novel.
| CA | $20.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Commercial Sample Contact Name: James Smith
| Total Invoice Amount: $20.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Advertising Material
Advertising material includes printed items that are handed out to
promote services or products. Advertising items include:
- Brochures
- Catalogues
- Advertising posters
- Price lists
- Product instructions for use
Advertising materials may be shipped to Mexico duty-free for a period
up to 6 months.
Sources:
http://omawww.sat.gob.mx/aduanas/importando_exportando/regimenes/Paginas/importacion_temporal_para_retornar_al_extranjero.aspx
Sample Commercial Invoice for Promotional Material
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Juárez Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Promotional Material - Not for Resale
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
| CA | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Promotional Material Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Repairs
Canada and Mexico have a free-trade agreement (NAFTA, but being
replaced by USMCA), so equipment sent to each country for repairs is a
straightforward process.
Items Under Warranty
Repairs under warranty returning from Mexico to Canada are duty-free
and will not be charged GST.
Items No Longer Under Warranty
An item returning to Canada from Mexico that is no longer under
warranty will be duty-free, however it will incur GST on the value of
the repair and on any new parts required to complete the repair.
Sending Product for Repair to Mexico
Equipment for repair may be imported into Mexico duty and tax free
(including VAT (IVA)) under the country's IMMEX program.
This includes parts that will be used to repair a piece of equipment.
However, that part must be returned to Canada as a component of the
repaired equipment.
When sending equipment to Mexico for repair, include the following
information on the parcel:
- The words "REPAIR & RETURN" are stated on the commercial invoice
under General Description or Remarks
- Indicate the brand, model and serial or product number must be
indicated under the Detailed Description of Goods section on the
commercial invoice
- Copy of Repair Contract included with all your export documentation
Returning Product After Repairs are Completed
If your product has been repaired in Canada and is being returned back
to Mexico, ensure to do the following:
- Write "REPAIR & RETURN" on the commercial invoice in the General
Description or Remarks section
- Indicate the value of the product INCLUDING the
cost of the repair under the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when
the item was first exported to Mexico
Be sure to write the necessary information on the commercial invoice
according to the document checklist below.
Repair Checklist
- Commercial Invoice must clearly state under the General Description
or Remarks section the following: 'REPAIR & RETURN' and include the
estimated time of return
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated
under the Detailed Description of Goods section
Sources:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html
https://www.ventanillaunica.gob.mx/vucem/Ayuda/SHCP/AutImpExp/Imptemmerdestinadas.html
https://www.export.gov/article?id=Mexico-Temporary-Entry
https://www.gob.mx/tramites/ficha/autorizacion-del-programa-immex-para-empresas-industriales-de-servicio-y-de-albergue/SE708
http://omawww.sat.gob.mx/aduanas/importando_exportando/regimenes/Paginas/importacion_temporal_para_someterlas_a_un_proceso.aspx
Sample Commercial Invoice for Warranty Repair
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Tijuana Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Repair and Return - Watch being sent for repair
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 Each | Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
| US | $163.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Warranty Repair Contact Name: James Smith
| Total Invoice Amount: $163.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Temporary Imports
Temporary importation of certain goods into Mexico, without incurring
duties or taxes, is allowed for a period of up to 6 or 12 months,
depending on the circumstances (See details below.)
Make sure to clearly indicate the return date on the commercial invoice.
Goods that are often part of a temporary import include:
- Items that will be used or displayed at an exhibition or fair.
- Commercial samples.
- Professional and scientific equipment.
- Materials and goods to be used for entertainment or during a public
exhibition such as a trade show booth.
- Tools and specialised equipment required for exploring, producing,
repairing, or manufacturing.
- Equipment required to test and evaluate the operation of other
equipment or goods
Time Restrictions
A) Temporary imports restricted to 6 months include:
- Trade shows and exhibitions
- Sales promotion
- Demonstrations
B) Temporary imports restricted to 12 months include:
- Temporary imports destined for international conventions and
congresses;
- Items for cultural and sporting events sponsored by a national,
foreign or public organisation
- Film equipment and necessary props
NOTE:
For the temporary import of commercial samples, or for the purposes of
a trade show, exhibition or for sales promotions and demonstrations, you
have the option of using an ATA Carnet. See details below.
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Mexico, you can
pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the following
methods requires you to complete a Commercial Invoice (CI). See the
table and notes below.
Option # | Temporary Import Method | Risk of paying Duties and taxes |
1 | Commercial Invoice Only (no other documentation is provided) | High - if broker cannot clear goods temporarily |
3 | Commercial Invoice + ATA Carnet | Very Low |
1. Complete a Commercial invoice only
This is the simplest and quickest option.
See example.
Note: Be aware that by completing a commercial invoice only doesn't
guarantee that your items will be imported duty or tax free. Not all
brokers will clear goods as temporary imports (i.e. UPS, Fedex, DHL)
nor is it a guarantee that customs won't charge any taxes and duties.
2. CI + an ATA Carnet
This option is great for items that frequently travel in and out of
Canada. It's also very useful because once you have an ATA Carnet,
it is accepted by 176 countries worldwide making the application
process a one-time occurrence.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of
temporary nature.
ATA Carnets are beyond the scope of this article. However, you can
contact your local chamber of commerce and they will be able to
guide you along. You can also find more information here
In addition to the 2 options shown above, the following conditions must also be met in order to qualify for a duty and tax free exemption:
- The goods arrive and leave in the same condition, i.e. they undergo
no repairs nor are they used in manufacturing
- The items stay in Mexico no longer than 6 months
NOTES
- If the above conditions are not followed, duties and taxes will be
charged as though the goods have been imported permanently.
- Your customs broker can clear goods of a temporary nature (FedEx,
UPS, DHL, etc. typically cannot clear goods of a temporary nature).
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://omawww.sat.gob.mx/aduanas/importando_exportando/regimenes/Paginas/importacion_temporal_para_retornar_al_extranjero.aspx
https://www.export.gov/apex/article2?id=Mexico-Temporary-Entry
http://www.carnet-ata.org/
Sample Commercial Invoice for Temporary Imports
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México León de los Aldama Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
1 box | Temporary Imports - Trade show booth and display equipment
| CA | $1032.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Temporary Imports Contact Name: James Smith
| Total Invoice Amount: $1032.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |
Permanent/Sold Goods
Occasional Shipper
If you ship occasionally to Mexico (i.e. items you sold on eBay),
there isn't too much you need to do. You will need to:
- Include 3 copies of the Commercial Invoice with your shipment
- Provide a detailed description of the goods on the Commercial
Invoice (in order to avoid customs delays).
If the customs value of the shipment is $50 USD (about $65 CDN) or
less, no duties or taxes will be charged.
Regular Shipper
If you regularly sell and ship goods to Mexico, we recommend you
consult with a licensed customs broker in Mexico. A full list of
customs brokers can be found
here.
When Customs Brokers Are Needed
- For shipments of $1,000 USD (about $1300 CDN) or greater
- If goods must comply with non-tariff restrictions and regulations
- The merchandise may be difficult to identify, for e.g., powders,
pills and liquids or they need to be analysed physically or
chemically to determine their composition or identity
For Shipments Over $1,000 USD
All commercial shipments over 1,000 USD (about $1300 CDN) require:
- a completed NAFTA Certificate of Origin to qualify for a lower duty
rate
- the services of a customs broker
For Shipments Under $1,000 USD
For commercial shipments of 1,000 USD (about $1300 CDN) or less, a
NAFTA Certificate of Origin is NOT required. However, you must attach
to the commercial invoice a statement certifying that the goods
qualify under the NAFTA rules or origin.
*Note: NAFTA's replacement, the USMCA, is signed but not yet ratified
by Canada. We recommend you check with a licenced customs broker for
up-to-date information.
Sources:
http://omawww.sat.gob.mx/aduanas/importando_exportando/regimenes/Paginas/importacion_definitiva.aspx
http://omawww.sat.gob.mx/aduanasPortal/Paginas/index.html#!/postal.
https://www.ups.com/ga/CountryRegs?loc=en_CA.
https://ustr.gov/about-us/policy-offices/press-office/fact-sheets/2012/april/nafta-certificate-origin-frequently-asked-questions.
Sample Commercial Invoice for Permanent/Sold Goods
Ship To | Invoice |
Mario J. Molina Mexicana de Ciencias Los Cipreses San Andrés Totoltepec 14400 Ciudad de México Zapopan Mexico
Phone: 613-555-1234 | Carrier tracking number: 736534736 General Description: Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number: 123456MGEP4916926 Customs Broker: UPS Date: 28 May 2023 |
QTY | Description of Goods | C/O | SubTotal |
15 Each | Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
| CA | $132.00 |
Terms of Sale: None Total number of packages: 1 Reason for export: Permanent/Sold Contact Name: James Smith
| Total Invoice Amount: $1980.00 Total Weight: 10.0 lbs
|
Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge |