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Per provisions of the Secretary of the Treasury, all recreational and sports boats measuring 4.5 meters (14.7” ft.) or more in length (yachts, catamarans, sail boats, etc.) coming into Mexico must follow guidelines regarding temporary importation, which is then valid for 10 years.
The customs/sea vessel section on the sat.gob.mx site details requirements for temporary importation (presently only in Spanish): Temporary Importation of Sea Vessels
Where can temporary import permits be acquired?
$51 US(+tax) When obtained at CIITEV offices at border entries, or at Mexican Consulates in the U.S.
$45 US(+tax) Online
How to pay?
At CIITEV offices and Mexican consulates: cash, credit, or debit
For more information and to apply online, visit the Banjercito page under: Application for Temporary Import Permit for Vehicles, Boats, and RVs
Select language (middle of page), then Type of Permit. Select “Boat Permit” and continue to scroll down on each page after text in order to follow outlined steps. A bar code after completing the process is meant to facilitate continual crossing of sea vessels.