Customs

We suggest you contact a custom's brokerage firm if you want to send gifts or promotional items for a congress or convention. The agency will facilitate import procedures and take charge of getting all the documentation that is required, as well as for storing merchandise.

Before sending any merchandise to Mexico, you need the following information to make sure freight arrives properly and on time:

1. The official name of the event or group, official event dates and number of participants.
2. Name of venue: commercial name, official corporate name and address for tax purposes.
3. Information on the final destination of the merchandise: that is whether it will remain in the country or be returned to its country of origin.
4. All merchandise must be clearly identified with event seals or reference marks (logos).
5. Documentation required:
   • Bill of sale or bill of lading (if the merchandise is sent airfreight or by ship), consigned to the organizer (preferably someone from your company / association), who will be in charge of receiving the merchandise.  This person cannot be a Mexican national.
   • Copy of consignee's passport and airline ticket.
   • List of articles in each box, detailing exact number of items (computers, etc.) and including a precise description of each article (model, series, number of units, unit price, total value.)
6. Address abroad where the material will be returned at the end of the event.
7. Event merchandise must arrive in a single shipment and will be identified with a single airfreight bill of lading.
8. The airfreight document must be prepaid at the point of origin and
   
9. Customs must be advised of the merchandise's arrival.  Most customs brokerage firms ask for a 4-working day period to review materials.

Taxes

Although Value Added Tax is 15% in other parts of Mexico, only 10% is charged in the state of Quintana Roo.  However, lodging tax is only 2%. 

Zero VAT Rate 0%
The Value Added Tax law was modified in January 2004 and no tax is charged on Congresses, Conventions, Fairs and Exhibitions held in Mexico for organizations domiciled abroad.  However, the receipt for temporary use and complementary services must be issued in the name of the event organizer.

Included in the services that do not pay taxes are:

• Accommodations
• Ground transportation to and from the airport, land or port terminal
• Complementary services provided by the hotel such as special registration set-up for participants, master of ceremonies, translators, hostesses, audiovisual equipment, decoration, security and cleaning services)
• Food and beverages served by the hotel as part of the event
• All services contracted for 2 nights pre and post-convention
• Temporary use of the Conventions and Exhibitions Center, and the complementary services provided in these facilities (set-up, participant registration, master of ceremonies, translators, hostesses, audiovisual equipment, decoration, security and cleaning services)
• Food and beverages served by the Conventions & Exhibitions Center
  

The zero tax rate does not apply to:

• Incentive Travel