TEMPORARY IMPORT OF MERCHANDISE FOR CULTURAL
AND SPORTS EVENTS

You will be able to import merchandise destined to cultural or sports events for a maximum time period of a year, whenever:

• The sponsors are public national or foreign companies, universities or private companies authorized to receive deductible contributions in the terms of the Income Tax Law.

• Or that the merchandise is used to carry out scientific investigations.

Art. 106, section III, clause b) L.A. (Mexican Customs Law)

In the case of competitions and sports events you require:

To temporarily import the merchandise for the event through the Mexican Sports Federation (Federación Deportiva Mexicana), through the services of a Customs Agent, and being subject to the formalities of the Customs Office, and you will be able to include:

• Competition vehicles and boats.

• Trucks and their trailers.

• Motor homes

• Medical service and security equipment.

• Tools and accessories necessary for complying with the purpose of the event.

Said procedure should be carried out 45 working days in advance to the corresponding event.

MERCHANDISE FOR SALE

Merchandise to be destined for sale in the event, such as caps, t-shirts, decals and any others susceptible of sale, should comply with the formalities of a definitive import, complying with the regulations and non-tariff restrictions, as well as the corresponding payment of taxes.

In Order To Carry Out The Import, It Is Necessary:

That the Mexican Sports Federation file in advance of the date of the event a writ addressed to the General Customs Administration, indicating place and date in which the event will take place and the description of the same, as well as the customs through which the merchandise destined to the event will be entered, enclosing the following documents:

• Letter of consent issued by the Mexican Sports Federation at the request of the corresponding Sports Federation.

• List of the merchandise that will be destined to the event, including description and quantity, indicating the ones that will be distributed free and those that will be sold during the event.

Rule 3.2.4. R.C.G.C.E.

TRANSPORTATION VEHICLES (HEAVY TRUCKS AND TRAILERS)

You will be able to import temporarily the transportation vehicles (heavy trucks and trailers) whenever they comply with the prior import permit from the Secretariat of Economy.

GASOLINE

The importing of Gasoline to be used in such events, should comply with the formalities for a definitive importing, such as the prior permit by the Secretariat of Economy, as well as the corresponding payment of taxes.