In January 2008 the Mexican Customs Rules & Regulations have been modified. I have highlighted most the items that might be of interest to underwater photographers.

INFORMATION ABOUT YOUR RIGHTS AND OBLIGATIONS IN YOUR WAY THROUGH CUSTOMS

INSTRUCTIONS

• This Customs Declaration Form must be completed in full
• If you have any question, on a voluntary basis, you may ask the customs officers to conduct an inspection of your luggage BEFORE presenting your declaration
• After gathering your luggage, present this declaration to the customs officers at the corresponding area
• If you responded "Yes" on fields 5 or 6 please proceed to the customs desk at the arrival terminal, before proceeding to the inspection area
• Allowances of luggage and tax exemptions may be accumulated among family members (father, mother, children)
• The non-compliance of any fiscal or customs provision -even involuntary- will be penalized. Please do not hesitate to ask the customs officers for further information

Notice 1: Complete only if at the time of presentation of this form to the customs officers, you have missing luggage or luggage to be imported as cargo

LUGGAGE AND EXEMPTIONS

Passengers may introduce duty and tax free, their personal luggage and the following duty and tax exempted goods:

1) Personal luggage comprise the following articles: Used or new goods for personal use such as clothing, footwear, and personal hygiene and beauty items that reasonably respond to the duration of the trip and that due to its quantities may not be used for commercial purposes including a wedding gown- and its accessories; two photographic or video cameras, and their accessories; up to 12 rolls of film or videotapes; filmed or developed photographic material; two mobile phones or pagers; one typewriter; one electronic agenda; one used or new laptop, notebook, omnibook or similar portable computer; one used or new portable copying machine or printer; one used or new portable projector including its accessories; two portable used or new personal sports gear; one used or new portable radio/CD player or a portable digital sound player and a portable DVD player, and its accessories, including a set of portable speakers; 5 laser disks, 10 DVD, 30 compact disks (CD) or tapes and 5 data storage devices or memory cards; used or new books and magazines that due to its quantities may not be used for commercial purposes; 5 toys that can be normally transported by a person, including collection toys and a video game console; arterial pressure and sugar level metering devices, as well as medicines for personal use, provided that prescription must be submitted for psychotropic drugs; one set of binoculars and a telescope; one musical instrument and its accessories; one used or new tent and one camping equipment, including their accessories; up to 3 surfing boards or windsurf boards; four fishing rods and its accessories; baby travel accessories such as strollers and baby-walkers, as well as used or new clothes, that due to its quantities may not be used for commercial purposes; one set of tools, provided that they are normally transported by the passenger.

Passengers over 18 years of age, may introduce a maximum of up to 20 packs of cigarettes, 25 cigars or 200 grams of tobacco and up to three liters of alcoholic beverages, and three liters of wine.

Handicapped travelers may introduce items for personal use, useful to have a better performance of their activities.
Up to two dogs or cats may be introduced as well as their accessories, provided that the corresponding zoosanitary import certificate issued by SAGARPA is presented to the customs officials.

2) Exemptions: One or more duty free goods which value may be proved with the invoice or sales receipt and do not exceed $300 U.S. dollars or its domestic or foreign equivalent when the entry is by air or maritime transport or $50 U.S. dollars when the entry is by land. Alcoholic beverages, beer, manufactured tobaccos, cigarettes or automotive fuel may not be introduced within these exemptions.

During Easter, Summer and Christmas/New Year holiday periods, Mexican passengers arriving to Mexico by land, other than residents of the border zones, may introduce duty and tax free goods for up to $300 U.S. dollars or its domestic or foreign equivalent. Starting and finishing dates of these holiday periods may be consulted directly with the customs officials or at the web page www.aduanas.gob.mx

PAYMENT OF DUTIES

• Passengers may import goods, other than the ones considered as personal luggage, paying their duties without the need of using a custom broker's services, provided that the goods, excluding the exemptions, must not exceed $3,000 U.S. dollars or its domestic or foreign equivalent and the passenger must hold the invoice, sales receipt or any other document that indicates the value of the goods
• To calculate the amount of duties to be paid, a global rate of 15% must be applied to the total value of goods (the result is the amount of duties to be paid), using the "Payment of foreign trade duties" form
• The total value of the computer equipment together with the other goods, must not exceed $4,000 U.S. dollars or its domestic or foreign equivalent
  Goods subject to non tariff measures cannot be imported under these conditions

INFRINGEMENTS AND SANCTIONS
Mexican customs legislation provides for, among others, the following infringements and sanctions:

• The transportation of currency or monetary instruments such as checks, travelers checks, money orders or any other monetary instrument without being declared, that together exceed the amount of 10,000 U.S. dollars or its domestic or foreign equivalent, will be sanctioned with a fine of 20% or 40% of the exceeding quantity. Where applicable, criminal penalties shall be imposed
• Total or partial omission of payment of the applicable duties will be penalized with a fine of 130% or 150% of the omitted duties
• Bringing into and taking goods out of the country, hidden or with such a ruse that its nature may be unnoticed, if its importation or exportation is forbidden, or if the goods are subject to any foreign trade duties, will be sanctioned with a fine of 70% to 100% of the commercial value of the goods
• Introducing goods without the corresponding documentation that proves the fulfillment of the applicable requirements under the Customs Law, will be sanctioned with the seizure of the goods as well as the means of transport in case of passengers arriving by land into the country

This page has been provided for your information. Please contact the Mexican Customs Office for the most current rules and regulations proir to your travels.