Multinational companies operating in Mexico are subject to
Mexican regulations regarding the use of foreign goods. Mexican
customs law provides that, with the exception of goods for personal
use, any person who possesses, transports, or handles foreign goods
shall be prepared to demonstrate the goods' legal importation.
To evidence the legal importation, a company should be prepared to
show (at any given time) any of the following: (i) fully compliant
import documents under Mexican customs law, (ii) a registered
Mexican taxpayer´s electronic invoice (known by its Spanish
acronym, CFDI), or (iii) a sales note issued by the Ministry of
Finance.
Thus, anyone who possesses, transports, or handles imported
products — for example, machinery and equipment — must
be prepared to furnish such documentation, including, when
applicable, the goods' trademark, model, serial number, and
commercial description. Such proof must be provided upon request of
the Mexican authorities and
