3. Can packages marked «boat or yacht in transit» enter Mexico duty free?

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Contrary to another old-time belief, there is no law allowing importation of goods for «boats in transit». Importation of repair and maintenance materials for pleasure vessels can be arranged for boats with a Temporary Import Permit (TIP). To have parts shipped to Mexico, you will need to provide customs with a copy of your TIP, and Banjército will fill out the form to import the equipment or parts you wish to bring in (“Registro de importación temporal de mercancias destinadas al mantenimiento y reparación de las embarcaciones temporalmente importadas”). A letter from a marina which verifies that the parts are for the vessel and not for sale, is a good thing to have also. The rule regarding this is 4.2.5 of the “Reglas de Carácter General de Comercio Exterior”.