Fiscal Deposit Regime:
Establishment, Authorization, and Ongoing Compliance
Fiscal Deposit Regime:
Establishment, Authorization, and Ongoing Compliance
Defer import tax payments for up to 24 months, free up working capital, and control your goods withdrawals on demand. At ST STRATEGO we manage the authorization of your fiscal deposit facility before the SAT and ANAM, and we remain your continuous compliance team to ensure the regime operates without risk of suspension or cancellation.
The fiscal deposit regime (depósito fiscal) is a customs regime established under Articles 119 and 119-A of Mexico’s Customs Law (Ley Aduanera), through which goods of foreign or domestic origin may be stored in facilities authorized by the Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM), without immediate payment of foreign trade taxes, countervailing duties, or a definitive election of the destination customs regime.
The deferral is not indefinite: goods may remain in the regime for a maximum of 24 months. During that period, the importer may withdraw them in whole or in part at the time most convenient to its operations, paying the corresponding duties only at the time of withdrawal, updated to the period elapsed since the goods entered the country.
The authorization to operate a warehouse under this regime is valid for up to 10 years, or the period corresponding to the proven legal right of possession of the facilities.
Defer import tax payments for up to 24 months, free up working capital, and control your goods withdrawals on demand. At ST STRATEGO we manage the authorization of your fiscal deposit facility before the SAT and ANAM, and we remain your continuous compliance team to ensure the regime operates without risk of suspension or cancellation.
The fiscal deposit regime (depósito fiscal) is a customs regime established under Articles 119 and 119-A of Mexico’s Customs Law (Ley Aduanera), through which goods of foreign or domestic origin may be stored in facilities authorized by the Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM), without immediate payment of foreign trade taxes, countervailing duties, or a definitive election of the destination customs regime.
The deferral is not indefinite: goods may remain in the regime for a maximum of 24 months. During that period, the importer may withdraw them in whole or in part at the time most convenient to its operations, paying the corresponding duties only at the time of withdrawal, updated to the period elapsed since the goods entered the country.
The authorization to operate a warehouse under this regime is valid for up to 10 years, or the period corresponding to the proven legal right of possession of the facilities.
Two Operating Modalities
01
External Authorized General Bonded Warehouse (Almacén General de Depósito | AGD)
The company imports its goods and consigns them to a general bonded warehouse that already holds SAT authorization. The AGD issues a capacity letter and assumes custody and responsibility for the goods. This option is appropriate for companies with variable volumes or those that do not wish to manage the authorization of their own facilities directly.
Authorization of Company-Owned Facilities
When import volumes are significant, the company may have its own warehouses or facilities authorized as an extension of an authorized AGD, following prior notification to the National Banking and Securities Commission (CNBV) and obtaining the corresponding SAT authorization. This modality allows the regime to operate from the company’s own facilities, eliminates transportation and external storage costs, and provides greater control over inventory.
Article 121 of the Customs Law also authorizes special fiscal deposit regimes for exhibition and sale at international airports and border crossings (Duty Free), temporary international exhibitions, and motor vehicle assembly, among other specific scenarios.
02
Two Operating Modalities
01
External Authorized General Bonded Warehouse (Almacén General de Depósito | AGD)
The company imports its goods and consigns them to a general bonded warehouse that already holds SAT authorization. The AGD issues a capacity letter and assumes custody and responsibility for the goods. This option is appropriate for companies with variable volumes or those that do not wish to manage the authorization of their own facilities directly.
02
Authorization of Company-Owned Facilities
When import volumes are significant, the company may have its own warehouses or facilities authorized as an extension of an authorized AGD, following prior notification to the National Banking and Securities Commission (CNBV) and obtaining the corresponding SAT authorization. This modality allows the regime to operate from the company’s own facilities, eliminates transportation and external storage costs, and provides greater control over inventory.
Article 121 of the Customs Law also authorizes special fiscal deposit regimes for exhibition and sale at international airports and border crossings (Duty Free), temporary international exhibitions, and motor vehicle assembly, among other specific scenarios.
Fiscal Deposit Benefits for Your Company
Tax Deferral
Store imported goods for up to 24 months without paying import duties (IGI), VAT, or countervailing duties until actual withdrawal.
Scheduled Partial Withdrawals
Withdraw goods in the quantities your operation requires and pay taxes only on what you withdraw, improving cash flow.
Regime Flexibility
At the time of withdrawal, choose the most convenient regime: definitive import, temporary import, return abroad, or transfer to another program.
Authorization of Company-Owned Facilities
Your warehouse can be authorized as an extension of an authorized AGD, operating the regime without the need to transfer goods.
Sales from Mexican Territory Without Local Entity
Foreign companies can place inventory in Mexico and sell to the domestic market without establishing their own local tax entity.
Permitted Warehouse Activities
Conservation, display, labeling, affixing revenue stamps, packaging, sampling, and demonstration without altering the tax base.
Fiscal Deposit vs. Other Regimes:
When Is It the Right Choice?
The choice of the most appropriate customs regime depends on the destination of the goods, frequency of withdrawals, volume of operation, and the company’s financial structure. This comparison summarizes the key differences:
Feature
Fiscal Deposit
IMMEX
Definitive Import
Tax payment
Deferred until withdrawal
Suspended (export required)
Immediate at clearance
Product destination
Domestic or export
Primarily export
Domestic or export
Maximum stay
Up to 24 months
Per program terms
No limit
Partial withdrawals
Yes, on demand
Limited to export
N/A
Own warehouse authorization
Yes, via authorized AGD
Not applicable
Not applicable
Authorization required
AGD + SAT / ANAM
Ministry of Economy + SAT
Importers’ Registry only
The fiscal deposit regime is especially suitable for companies that import in large volumes but distribute gradually to the domestic market, for operations with high demand variability, and for foreign companies that wish to place inventory in Mexico without establishing their own local tax entity.
Fiscal Deposit Benefits for Your Company
Tax Deferral
Store imported goods for up to 24 months without paying import duties (IGI), VAT, or countervailing duties until actual withdrawal.
Scheduled Partial Withdrawals
Withdraw goods in the quantities your operation requires and pay taxes only on what you withdraw, improving cash flow.
Regime Flexibility
At the time of withdrawal, choose the most convenient regime: definitive import, temporary import, return abroad, or transfer to another program.
Authorization of Company-Owned Facilities
Your warehouse can be authorized as an extension of an authorized AGD, operating the regime without the need to transfer goods.
Sales from Mexican Territory Without Local Entity
Foreign companies can place inventory in Mexico and sell to the domestic market without establishing their own local tax entity.
Permitted Warehouse Activities
Conservation, display, labeling, affixing revenue stamps, packaging, sampling, and demonstration without altering the tax base.
Fiscal Deposit vs. Other Regimes:
When Is It the Right Choice?
The choice of the most appropriate customs regime depends on the destination of the goods, frequency of withdrawals, volume of operation, and the company’s financial structure. This comparison summarizes the key differences:
Feature
Tax payment
Fiscal Deposit
Deferred until withdrawal
IMMEX
Suspended (export required)
Definitive Import
Immediate at clearance
Feature
Product destination
Fiscal Deposit
Domestic or export
IMMEX
Primarily export
Definitive Import
Domestic or export
Feature
Maximum stay
Fiscal Deposit
Up to 24 months
IMMEX
Per program terms
Definitive Import
No limit
Feature
Partial withdrawals
Fiscal Deposit
Yes, on demand
IMMEX
Limited to export
Definitive Import
N/A
Feature
Own warehouse authorization
Fiscal Deposit
Yes, via authorized AGD
IMMEX
Not applicable
Definitive Import
Not applicable
Feature
Authorization required
Fiscal Deposit
AGD + SAT / ANAM
IMMEX
Ministry of Economy + SAT
Definitive Import
Importers’ Registry only
The fiscal deposit regime is especially suitable for companies that import in large volumes but distribute gradually to the domestic market, for operations with high demand variability, and for foreign companies that wish to place inventory in Mexico without establishing their own local tax entity.
Requirements to Obtain Fiscal Deposit Authorization
The application is filed through a free-form written request before the Central Administration for Customs Regulatory Affairs (ACNA) of ANAM, pursuant to Rule 4.5.1 of the General Foreign Trade Rules and Procedure Sheet 106/LA of Annex 2.
A
Requirements for General Bonded Warehouse Authorization
-
Free-form written request including the DOF publication date of the authorization to operate as a general bonded warehouse.
-
Copy of the authorization to operate as an AGD, issued by the Banking, Securities, and Savings Unit (UBVA) of the CNBV.
-
Copy of proof of rights payment through the e5cinco electronic scheme.
-
Certified copy of the notarial instrument through which the legal representative evidences their authority.
-
Current compliance with all tax obligations before the SAT and active RFC status.
B
Additional Requirements for Authorization of Company-Owned Facilities
-
Floor plan of the warehouse on letter-size paper showing north orientation, boundaries, access routes, surface area in square meters, and address.
-
Documents evidencing ownership or the legal right of use of the premises (deed, lease agreement, or equivalent).
-
Authorization agreement with the authorized AGD (when applicable to authorized facilities).
-
Notice of premises use filed before the CNBV.
-
Opening notice for each premises, facility, or warehouse where the service will be provided.
C
Mandatory Technology Requirements
- Computer and data transmission equipment with an active link to the SAT’s systems.
- Permanent and simultaneous electronic recording of all goods movements in fiscal deposit, linked electronically to the customs authority.
Failure to comply with the technology requirements is a ground for temporary suspension of the authorization for the affected location, and in the event of recurrence, for definitive cancellation.
Requirements to Obtain Fiscal Deposit Authorization
The application is filed through a free-form written request before the Central Administration for Customs Regulatory Affairs (ACNA) of ANAM, pursuant to Rule 4.5.1 of the General Foreign Trade Rules and Procedure Sheet 106/LA of Annex 2.
A
Requirements for General Bonded Warehouse Authorization
- Free-form written request including the DOF publication date of the authorization to operate as a general bonded warehouse.
- Copy of the authorization to operate as an AGD, issued by the Banking, Securities, and Savings Unit (UBVA) of the CNBV.
- Copy of proof of rights payment through the e5cinco electronic scheme.
- Certified copy of the notarial instrument through which the legal representative evidences their authority.
- Current compliance with all tax obligations before the SAT and active RFC status.
B
Additional Requirements for Authorization of Company-Owned Facilities
- Floor plan of the warehouse on letter-size paper showing north orientation, boundaries, access routes, surface area in square meters, and address.
- Documents evidencing ownership or the legal right of use of the premises (deed, lease agreement, or equivalent).
- Authorization agreement with the authorized AGD (when applicable to authorized facilities).
- Notice of premises use filed before the CNBV.
- Opening notice for each premises, facility, or warehouse where the service will be provided.
C
Mandatory Technology Requirements
- Computer and data transmission equipment with an active link to the SAT’s systems.
- Permanent and simultaneous electronic recording of all goods movements in fiscal deposit, linked electronically to the customs authority.
Failure to comply with the technology requirements is a ground for temporary suspension of the authorization for the affected location, and in the event of recurrence, for definitive cancellation.
Permanent Obligations of the Fiscal Deposit Holder
Obtaining the authorization is only the beginning. The real risk for many companies lies in day-to-day operations: permanent obligations are strict, and non-compliance triggers suspension or cancellation proceedings that can paralyze import operations.
1
Maintain the electronic link to the SAT’s systems at all times.
2
Record in real time every entry and exit of goods from the warehouse.
3
Ensure all goods in fiscal deposit are physically segregated from domestic goods or goods under other regimes.
4
Guarantee that goods arrive at the warehouse within 20 calendar days from the date the notice of completion of customs clearance is transmitted.
5
Ensure no goods remain in the regime beyond the maximum 24-month period without having defined their final regime.
6
Remain permanently current on all tax obligations before the SAT.
7
Request timely renewal of the authorization before it expires.
8
Notify the authority of any modification to the facilities, surface area, or registered data.
Any regime change or goods transfer may only proceed once the goods are physically present in the warehouse. Failure to arrive within the deadline requires a regime change to definitive import with immediate payment of duties, unless force majeure is duly evidenced.
Permanent Obligations of the Fiscal Deposit Holder
Obtaining the authorization is only the beginning. The real risk for many companies lies in day-to-day operations: permanent obligations are strict, and non-compliance triggers suspension or cancellation proceedings that can paralyze import operations.
1
Maintain the electronic link to the SAT’s systems at all times.
2
Record in real time every entry and exit of goods from the warehouse.
3
Ensure all goods in fiscal deposit are physically segregated from domestic goods or goods under other regimes.
4
Guarantee that goods arrive at the warehouse within 20 calendar days from the date the notice of completion of customs clearance is transmitted.
5
Ensure no goods remain in the regime beyond the maximum 24-month period without having defined their final regime.
6
Remain permanently current on all tax obligations before the SAT.
7
Request timely renewal of the authorization before it expires.
8
Notify the authority of any modification to the facilities, surface area, or registered data.
Any regime change or goods transfer may only proceed once the goods are physically present in the warehouse. Failure to arrive within the deadline requires a regime change to definitive import with immediate payment of duties, unless force majeure is duly evidenced.
ST STRATEGO Comprehensive Service: From Authorization to Ongoing Compliance
The fiscal deposit regime requires technical knowledge both in the establishment phase and in daily operations. An error in electronic recording, a late arrival, or an omission before the CNBV can trigger proceedings that suspend operations. At ST STRATEGO we integrate experience in foreign trade, customs law, and operational compliance to ensure your regime functions without interruption.
Service Stage
What ST STRATEGO Does for Your Company
Feasibility Assessment
We evaluate whether your operation justifies direct authorization of your own facilities or whether it is preferable to operate through an external AGD. We quantify the real financial benefit based on your volume, withdrawal frequency, and tied-up capital.
File Structuring
We prepare and validate all required documentation: deeds, notarial power of attorney, warehouse floor plan, CNBV notification, rights payment receipt, and authorization agreements where applicable.
Filing before SAT / ANAM
We file the application before the relevant Central Administration and provide active follow-up through to issuance of the authorization. We respond to additional information requests in a timely manner.
Addition of New Facilities
If your operation grows or opens new warehouses or branches, we process the addition to Annex 13 of the General Foreign Trade Rules without interrupting the authorized operation.
Operational Compliance Monitoring
We continuously monitor electronic recording obligations, SAT system link, goods permanence deadline (24 months), and timely arrival (20 calendar days from clearance).
Defense Against Suspension or Cancellation
Upon any initiation of cancellation proceedings by ANAM or the SAT, we structure the defense within the legal deadline and manage a favorable resolution.
ST STRATEGO Comprehensive Service: From Authorization to Ongoing Compliance
The fiscal deposit regime requires technical knowledge both in the establishment phase and in daily operations. An error in electronic recording, a late arrival, or an omission before the CNBV can trigger proceedings that suspend operations. At ST STRATEGO we integrate experience in foreign trade, customs law, and operational compliance to ensure your regime functions without interruption.
Service Stage
Feasibility Assessment
What ST STRATEGO Does for Your Company
We evaluate whether your operation justifies direct authorization of your own facilities or whether it is preferable to operate through an external AGD. We quantify the real financial benefit based on your volume, withdrawal frequency, and tied-up capital.
Service Stage
File Structuring
What ST STRATEGO Does for Your Company
We prepare and validate all required documentation: deeds, notarial power of attorney, warehouse floor plan, CNBV notification, rights payment receipt, and authorization agreements where applicable.
Service Stage
Filing before SAT / ANAM
What ST STRATEGO Does for Your Company
We file the application before the relevant Central Administration and provide active follow-up through to issuance of the authorization. We respond to additional information requests in a timely manner.
Service Stage
Addition of New Facilities
What ST STRATEGO Does for Your Company
If your operation grows or opens new warehouses or branches, we process the addition to Annex 13 of the General Foreign Trade Rules without interrupting the authorized operation.
Service Stage
Operational Compliance Monitoring
What ST STRATEGO Does for Your Company
We continuously monitor electronic recording obligations, SAT system link, goods permanence deadline (24 months), and timely arrival (20 calendar days from clearance).
Service Stage
Defense Against Suspension or Cancellation
What ST STRATEGO Does for Your Company
Upon any initiation of cancellation proceedings by ANAM or the SAT, we structure the defense within the legal deadline and manage a favorable resolution.
Why ST STRATEGO?
More than 20 years of experience in customs regimes and foreign trade promotion programs in Mexico.
Team with a track record in both the public and private sectors.
More than 750 companies served across 5 cities with direct presence.
ISO 9001 certified processes for guaranteed structure, traceability, and consistency in every file.
Capacity for simultaneous management with IMMEX, PROSEC, OEA, C-TPAT, and other programs when the operation requires it.
Permanent post-authorization monitoring: we provide continuous support after the authorization is obtained.
Why ST STRATEGO?
More than 20 years of experience in customs regimes and foreign trade promotion programs in Mexico.
Team with a track record in both the public and private sectors.
More than 750 companies served across 5 cities with direct presence.
ISO 9001 certified processes for guaranteed structure, traceability, and consistency in every file.
Capacity for simultaneous management with IMMEX, PROSEC, OEA, C-TPAT, and other programs when the operation requires it.
Permanent post-authorization monitoring: we provide continuous support after the authorization is obtained.
Frequently Asked Questions about the Fiscal Deposit Regime
How long can goods remain in fiscal deposit?
-
The maximum period is 24 months from the date the goods enter the regime. Before that deadline, the holder must determine the destination of the goods: definitive import, definitive export, return abroad, or transfer to another regime. If the deadline expires without action, the goods may be considered abandoned, with the corresponding tax and operational consequences.
What happens if the goods do not arrive at the warehouse within 20 days?
-
Mexico’s Customs Law requires goods to arrive at the warehouse within 20 calendar days from the date the notice of completion of customs clearance is transmitted. If they do not arrive within that period and force majeure is not evidenced, the regime must be changed to definitive import with immediate payment of the corresponding duties. Monitoring this deadline is part of the operational oversight ST STRATEGO performs for its clients.
Can I authorize my own warehouse or must I use an external facility?
-
Both options are viable. Authorization of company-owned facilities requires a contract with an authorized AGD acting as the enabling entity, filing of notice before the CNBV, compliance with the SAT electronic link technology requirements, and obtaining authorization for each warehouse or branch. The decision between own authorization and an external AGD depends on the volume of operations, available infrastructure, and the cost-benefit analysis we conduct during the assessment phase.
Is the fiscal deposit regime compatible with the IMMEX program?
-
Yes. In fact, this is a common operational combination in Mexico: goods may be held in fiscal deposit and extracted for temporary import under the IMMEX program when the product is destined for export. It is also compatible with PROSEC. ST STRATEGO analyzes the combination of regimes and programs most favorable to each client’s specific structure.
What activities are permitted on goods while in fiscal deposit?
-
While goods are in the regime and their nature and tax bases for customs purposes are not altered, the following activities are permitted: conservation, display, affixing of commercial identification marks, packaging, examination, demonstration, and sampling. In the latter case, duties are paid on the samples withdrawn. Processing, transformation, or manufacturing of goods within the fiscal deposit regime is not permitted.
How long is the authorization valid?
-
The authorization is granted for up to 10 years, or the shorter period corresponding to the proven right of possession over the facilities. Before it expires, the holder must process the renewal meeting the same requirements as the original authorization. ST STRATEGO manages renewals proactively so your operations are not interrupted.
Frequently Asked Questions about the Fiscal Deposit Regime
How long can goods remain in fiscal deposit?
- The maximum period is 24 months from the date the goods enter the regime. Before that deadline, the holder must determine the destination of the goods: definitive import, definitive export, return abroad, or transfer to another regime. If the deadline expires without action, the goods may be considered abandoned, with the corresponding tax and operational consequences.
What happens if the goods do not arrive at the warehouse within 20 days?
- Mexico’s Customs Law requires goods to arrive at the warehouse within 20 calendar days from the date the notice of completion of customs clearance is transmitted. If they do not arrive within that period and force majeure is not evidenced, the regime must be changed to definitive import with immediate payment of the corresponding duties. Monitoring this deadline is part of the operational oversight ST STRATEGO performs for its clients.
Can I authorize my own warehouse or must I use an external facility?
- Both options are viable. Authorization of company-owned facilities requires a contract with an authorized AGD acting as the enabling entity, filing of notice before the CNBV, compliance with the SAT electronic link technology requirements, and obtaining authorization for each warehouse or branch. The decision between own authorization and an external AGD depends on the volume of operations, available infrastructure, and the cost-benefit analysis we conduct during the assessment phase.
Is the fiscal deposit regime compatible with the IMMEX program?
- Yes. In fact, this is a common operational combination in Mexico: goods may be held in fiscal deposit and extracted for temporary import under the IMMEX program when the product is destined for export. It is also compatible with PROSEC. ST STRATEGO analyzes the combination of regimes and programs most favorable to each client’s specific structure.
What activities are permitted on goods while in fiscal deposit?
- While goods are in the regime and their nature and tax bases for customs purposes are not altered, the following activities are permitted: conservation, display, affixing of commercial identification marks, packaging, examination, demonstration, and sampling. In the latter case, duties are paid on the samples withdrawn. Processing, transformation, or manufacturing of goods within the fiscal deposit regime is not permitted.
How long is the authorization valid?
- The authorization is granted for up to 10 years, or the shorter period corresponding to the proven right of possession over the facilities. Before it expires, the holder must process the renewal meeting the same requirements as the original authorization. ST STRATEGO manages renewals proactively so your operations are not interrupted.
Request a no-cost assessment
If your company imports goods on a recurring basis and faces capital pressure from the immediate payment of import duties, the fiscal deposit regime may be the instrument that improves your cash flow and provides greater operational flexibility. The first step is to determine whether your volume and structure justify your own authorization or whether operating through an authorized AGD is more appropriate.
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Request a no-cost assessment
If your company imports goods on a recurring basis and faces capital pressure from the immediate payment of import duties, the fiscal deposit regime may be the instrument that improves your cash flow and provides greater operational flexibility. The first step is to determine whether your volume and structure justify your own authorization or whether operating through an authorized AGD is more appropriate.