What Is abandonment of goods in customs?

What is abandonment of goods in customs?

Under the Mexican Customs Law, abandonment of goods refers to the transfer of ownership of goods held in customs custody to the Federal Treasury, either when the taxpayer expressly declares their intention to abandon the goods in writing or when the statutory period for their removal has expired.

Types of abandonment

According to Article 29 of the Mexican Customs Law, goods held in customs custody may be deemed abandoned in favor of the Federal Treasury in two ways:

Express abandonment
When the owner declares in writing their intention to abandon the goods.

Implied abandonment
When the goods are not removed within the time limits established by law.

Passengers may expressly abandon goods when:
1. They enter Mexico with goods other than their personal baggage without declaring them.
2. The goods are subject to requirements and formalities established under customs regulations and these requirements are not met.
3. The total value of the goods does not exceed USD 3,000, or its equivalent in Mexican pesos.
Note: This procedure applies provided that the passenger voluntarily declares their intention to abandon the goods and pays the corresponding fine.

3 months: For goods intended to leave the country.
3 days: For explosive, flammable, contaminating, radioactive or corrosive goods, as well as perishable goods and live animals. This period may be extended to up to 45 days when appropriate facilities are available for their maintenance and preservation, except for petroleum products, for which the period is 15 days.
2 months: In all other cases not covered by the circumstances above.

What happens when the time limit expires?

The expiration of the abandonment period does not mean that the goods automatically become property of the Federal Treasury on that same day.

Under Article 32 of the Mexican Customs Law, the customs authority must personally notify the owner, consignee or recipient that the applicable period has expired.

From the date of notification, they have 15 days to remove the goods, provided they demonstrate compliance with the applicable non-tariff regulations and restrictions and pay the corresponding tax liabilities.

When personal notification cannot be made, no address has been provided, or the address does not correspond to the person concerned, notification will be made through the official notice board at the customs office through which the goods entered the country.

If the goods are not removed within the stipulated 15-day period, they become property of the Federal Treasury.

Other causes of abandonment

Goods seized by customs authorities as a result of a customs inspection may also be deemed abandoned in favor of the Federal Treasury when they are not removed from the customs facilities within two months after the taxpayer has been notified of the corresponding resolution.

Note: The two-month period begins on the day following the date on which the interested party is notified of the corresponding resolution.

How can you prevent the abandonment of goods?

Having the necessary documentation ready, identifying applicable regulations in advance, coordinating customs clearance timelines and closely monitoring the arrival and release of your cargo can help reduce the risk of goods remaining at customs longer than expected.

Avoid setbacks in your foreign trade operations

Proper customs clearance planning helps anticipate requirements, coordinate documentation and maintain control over your operation’s timelines.

Our customs agency services help you manage your import and export operations with specialized support backed by more than 25 years of experience in foreign trade.