Donation of goods to Mexico

For Mexican customs a donation is the process where foreign goods are exempted from tax payments for the attention of subsistence requirements on food, clothing, housing, education, civil protection or health of impoverished individuals, sectors or regions.

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The goods are considered as a donation, when they come from abroad and the donor must also be from abroad. The recipients should be public entities, such as Ministries, State and Municipal Governments and non-profit organization authorized by the Tax Administration Service (SAT) to receive donations.

It should be observed that not all donations are tax free. Goods will only be considered tax exempted when their purpose is for basic care subsistence. It should also be taking into account, that if those items intended for donation to Mexico require permits from different authorities, they must comply with the proper processes.

In order to avoid wrongdoing It is necessary to observe the guidelines set by the donation scheme, for example, if the goods donated are intended for sale or any other commercial purpose, they would be falling in responsibilities, and tax evasion.

To carry out the donation, the application form must be submitted. This document is called "Declaration of goods donated to the Federal Treasury" and "Annex 1, List of goods subject to donation," which can be obtained for free at Mexico´s Embassies and Consulates or through the following link:

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It is essential to bear in mind, what kind of goods are considered as a donation, for example, to give away used clothing or shoes to relatives living in Mexico, do not fall into this category.



Donations in kind allowed in Mexico:
  • School-type trucks to use in the education sector.
  • Garbage collectors vehicles equipped with compactor or roll of system.
  • Cars sweepers.
  • Fire engines.
  • Ambulances or mobile clinics to provide medical or radiological equipment services.
  • Truck crane-cage for street lighting maintenance.
  • Trucks for desilting the sewage system.
  • Vehicles, machinery and equipment for civil protection.
  • Equipment and medical instruments and laboratory (in good condition).
  • Wheelchairs and orthopedic equipment.
  • Glasses.
  • Various prostheses.
  • New clothing or shoes.
  • Toys.
  • Musical instruments.
  • Sport goods.
  • New computer equipment to public educational institutions.
  • Used computer equipment for primary and secondary public education.
  • Among others.

Donations not allowed in Mexico
  • When the donor and recipient are the same person.
  • Used clothing and shoes.
  • Canned food and bottled water whose expiration date is longer than three months from the date of entry into the country.
  • Medicines whose expiration date is greater than one year from the date of their entry into the country.

For more information following telephone numbers are available:
Mexico City: 01 (55) 5802 1335 y 01 (55) 5802 1166;
Other states of Mexico, dial MARCASAT 01 (55) 6272 2728;
United States or Canada dial toll free 1 877 44 88 728 for both cases, option 7-2-3-1.

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