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Bonded warehouses and strategic bonded zones in Mexico: depósito fiscal and recinto fiscalizado estratégico, time limits, guarantees and the 2026 changes

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Last verified: 2026-10-26 · Status: Changing

Mexico offers two main bonded regimes: depósito fiscal, where foreign or Mexican goods are stored in an authorized general deposit warehouse with duties calculated on entry but paid only when goods are withdrawn for import, and the recinto fiscalizado estratégico (strategic bonded zone), where goods enter without paying foreign trade taxes to be stored, distributed, sold or processed. Goods may stay up to 24 months in depósito fiscal and up to two years in a strategic bonded zone (machinery for its tax depreciation period); since 2026 goods destined to depósito fiscal must reach the warehouse within 20 calendar days or be converted to a definitive import. Strategic zones are run by companies authorized for up to 20 years and users need their own SAT authorization, a certified broker and, since 1 April 2026, a guarantee for goods entering for storage, display, sale or distribution.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Maximum stay in depósito fiscal	24 monthsLey Aduanera art. 119-A, as of 2026-10-26 · in force
Deadline for goods to reach the bonded warehouse after clearance	20 calendar daysLey Aduanera art. 119; decree DOF 19 November 2025, as of 2026-10-26 · in force
Maximum stay of foreign goods in a strategic bonded zone (other than machinery)	2 yearsLey Aduanera art. 135-C, as of 2026-10-26 · in force
Maximum term of strategic zone operator and user authorizations	20 yearsLey Aduanera arts. 14-D and 135-A, as of 2026-10-26 · in force
Annual duty to qualify and run a strategic bonded zone (2026)	107379 MXNLFD art. 40, inciso l; RMF 2026 Annex 4, as of 2026-10-26 · in force
Annual duty for a user's strategic zone regime authorization (2026)	37026 MXNLFD art. 40, inciso ñ; RMF 2026 Annex 4, as of 2026-10-26 · in force

The rule

1. Depósito fiscal. The bonded warehouse regime is the storage of foreign or Mexican goods in general deposit warehouses (almacenes generales de depósito) authorized under the LGOAAC and by customs. Foreign trade taxes and countervailing duties are determined when the goods enter the regime, and non tariff measures applicable to the regime must be met at the customs office together with a space acceptance letter (carta de cupo) issued by the warehouse. While stored, goods may be preserved, displayed, labeled, packed, examined, demonstrated and sampled, if their nature and tax base do not change. Foreign residents may use the regime through a broker. Mexican goods placed in depósito fiscal for export are deemed definitively exported from that date.Ley Aduanera, DOF 15 December 1995 (reform DOF 19 November 2025), Art. 119, 2025-11-19 official text · verified 2026-10-26

2. New 20 day arrival rule. Goods destined to depósito fiscal must arrive at the warehouse within 20 calendar days from the transmission of the clearance completion notice, unless an act of God or force majeure is proven and notified. A change of regime or transfer is allowed only if the goods actually arrived in time; if they did not, the goods must be switched to definitive import with payment of duties and countervailing duties and compliance with non tariff measures. The warehouse must report surpluses and shortages within 24 hours of arrival.Ley Aduanera (decree DOF 19 November 2025, in force 1 January 2026), Art. 119, fourth to ninth paragraphs, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: added the 20 calendar day arrival deadline, the bar on changes of regime for goods that did not arrive and the mandatory switch to definitive import.

3. How long and how goods leave depósito fiscal. Goods may remain in the regime for 24 months; warehouse authorizations last up to ten years. Goods may be withdrawn for definitive import (foreign goods), definitive export (Mexican goods), return abroad or to the domestic market, or temporary import by IMMEX companies. On withdrawal for import, the duties and DTA determined on entry are paid, updated by inflation or by the peso to dollar variation as chosen at entry; the warehouse collects the taxes and pays them over the next day.
Cost to do it: Warehouse authorization duty MXN 12,404 one time and MXN 5,125 a year per added warehouse (LFD art. 40, incisos r and s), 2026 amounts; commercial storage fees are set by each warehouse.Ley Aduanera, DOF 15 December 1995, Arts. 119-A and 120, 2018-06-25 official text · verified 2026-10-26

4. Strategic bonded zones (recinto fiscalizado estratégico). A company with the use of real estate within a customs district may ask the SAT to qualify it as a strategic bonded zone and authorize it to run it, for up to 20 years renewable, showing solvency, a Mexican company, tax compliance, an investment program, security and access, and a technology system with inventory, video surveillance and real time tracking linked to the customs system. Users inside the zone need their own authorization to place goods under the regime, also for up to 20 years.
Cost to do it: Qualification of the property and authorization or extension to run it MXN 107,379 a year; authorization for a user to place goods under the regime MXN 37,026 a year (LFD art. 40, incisos l and ñ), 2026 amounts.
Example: An operator and one user pay MXN 144,405 a year in federal duties combined. / About USD 7,805 a year.Ley Aduanera (reform DOF 19 November 2025), Arts. 14-D and 135-A, 2025-11-19 official text · verified 2026-10-26

5. How the strategic zone regime works. Foreign, Mexican or nationalized goods enter for a limited time to be handled, stored, displayed, sold, distributed or processed. No foreign trade taxes are paid, except in the art. 63-A cases or when foreign goods are declared for processing; waste and scrap from processing are tax free if destroyed under SAT rules; non tariff measures set by the Ministry of Economy apply. Foreign goods may stay up to two years, and machinery and equipment for the depreciation period under the income tax law. Clearance into and out of the zone must be done by a broker or brokerage firm registered as a certified company. Mexican goods entering the zone are deemed exported. Goods may leave for definitive import, export, return, IMMEX temporary import or depósito fiscal.Ley Aduanera (reform DOF 19 November 2025), Arts. 135-B, 135-C and 135-D, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: art. 135-B added the duty to prove processing with technical and accounting records and to clear through a certified broker; art. 86-A, section III requires a guarantee for goods entering a strategic zone for storage, display, sale or distribution from 1 April 2026.

6. Guarantee for goods entering strategic zones for distribution. Since 1 April 2026, those who introduce foreign goods into the strategic bonded zone regime for handling, storage, custody, display, sale or distribution must guarantee, by deposit in a customs guarantee account or a bank letter of credit, the taxes and countervailing duties determined provisionally in the pedimento or based on identical or similar goods as set by rules; the guarantee is released when the goods are withdrawn under art. 135-D and the taxes are paid.Ley Aduanera (decree DOF 19 November 2025; section III in force 1 April 2026), Art. 86-A, section III; transitory First, section II, 2026-04-01 official text · verified 2026-10-26 · changed: New guarantee requirement in force 1 April 2026.

Feature	Depósito fiscal	Recinto fiscalizado estratégico
Who runs it	Authorized general deposit warehouse	Company authorized to run a qualified property, up to 20 years
Taxes on entry	Determined on entry, paid on withdrawal for import	Not paid (except art. 63-A cases and goods declared for processing)
Processing allowed	No; only conservation, display, labeling, packing, sampling	Yes; storage, distribution, sale and processing
Maximum stay	24 months	2 years; machinery for its tax depreciation period
Guarantee	Not required by art. 86-A	Required since 1 April 2026 for storage and distribution
Federal duties (2026)	Warehouse authorization MXN 12,404 one time (USD 670)	Operator MXN 107,379 a year (USD 5,803); user MXN 37,026 a year (USD 2,001)

Depósito fiscal versus strategic bonded zone, verified 26 October 2026 against Ley Aduanera arts. 14-D, 86-A, 119 to 120 and 135-A to 135-D and LFD art. 40 (2026 amounts). USD at MXN 18.5026.

Worked example

A European spare parts distributor wants stock close to Mexican customers without paying duty until sale. In depósito fiscal, its MXN 1,850,260 (about USD 100,000) shipment has duties fixed at entry, must reach the warehouse within 20 calendar days of clearance (art. 119) and can sit up to 24 months (art. 119-A); each withdrawal for sale pays the duty, DTA and VAT on that portion (art. 120).
In a strategic bonded zone, the same stock enters without foreign trade taxes and can also be repackaged or kitted, but since 1 April 2026 the distributor must guarantee the provisional taxes by guarantee account deposit or letter of credit (art. 86-A, section III), use a certified broker (art. 135-B) and hold its own user authorization (MXN 37,026 a year).
The choice turns on whether processing is needed and on the cost of the guarantee versus warehouse fees.

Step by step

1. Decide whether you need processing (strategic zone) or only storage (depósito fiscal).
2. For depósito fiscal, choose an authorized warehouse, obtain the carta de cupo before clearance and move the goods within 20 calendar days.
3. For a strategic zone, lease space in an authorized zone, apply for the user authorization (art. 135-A) and appoint a broker registered as a certified company.
4. Arrange the art. 86-A guarantee for distribution goods entering a strategic zone.
5. Track stay limits per entry (24 months or two years) and plan withdrawals or returns before they expire.
6. Keep technical and accounting records of any processing in a strategic zone (art. 135-B, section VI).

Common traps

Late arrival at the warehouse. Goods that miss the 20 day deadline must be imported definitively with payment of all taxes (art. 119).
Using a non certified broker for strategic zone operations. Clearance must go through a broker registered as a certified company (art. 135-B).
Forgetting the new guarantee. Since 1 April 2026 storage and distribution goods in strategic zones need a guarantee (art. 86-A, section III).
Unproven processing. Goods declared for processing in a strategic zone without proof of the process are treated as having omitted taxes (art. 135-B).
Leaving goods past the deadline in a bonded warehouse. Failure to withdraw goods from depósito fiscal within the art. 119-A term is a suspension ground in the importers register (RGCE rule 1.3.3, section XLIII).

Sources

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