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What is a Customs Bonded Facility?

It is a property located within the customs district, which is enabled for the introduction of merchandise under the customs regime, also called strategic controlled area. (It is not required to adjoin customs).

Once the authorization of the property is granted, it is possible for a third person to obtain authorization to allocate, within it, the merchandise to the customs regime of strategic controlled area, known as regime operators.

According to article 135-B of the Customs Law, the customs bonded facility regime consists of the introduction, for a limited time of 60 months, of goods either foreign, national or nationalized, without payment of taxes on foreign trade, as well as national or nationalized, to the strategic controlled areas, so that they are subject to::

• Handling • Storage • Custody • Exhibition • Sale • Distribution • Elaboration • Transformation • Repair •

Invest in Quintana Roo

Quintana Roo

Territorial Area:: 44,705 km2

Population: 1 million 858 inhabitants

Othón P. Blanco • Bacalar • José María Morelos • Felipe Carrillo Puerto • Tulum • Solaridad • Benito Juárez • Isla Mujeres • Cozumel • Lázaro Cárdenas

Strategic location:

The state shares border with Central America, the Greater Caribbean, the Yucatan Peninsula and the South and East Coast of the United States.


Cancun International Airport has a connection with 172 cities in the world, in relation to the internet, the state has a coverage of 99%.

Tax incentive:

We have federal benefits of the CBF regime, as well as state and municipal benefits.


We have an important internal market due to the demand for supplies from the tourist areas of the state and the proximity to other tourist countries.

Foreign trade:

Opportunities of the different customs regimes in Quintana Roo.

Strategic location


Clean energies

Park designed to use clean energy and generate an eco-sustainable environment.


Our Smart City will concentrate technology companies, research centers and service providers in one place.


Low impact and light industry compliant.


We have one of the most important airports in Latin America, with a port of medium and low draft and the Mayan Train project.


The income generated by the service sector adds to the supply demanded by Central America and the Caribbean Islands.

Foreign trade

Considering the proximity to Central America and the Caribbean for export and import.


Taking advantage of the food demand of the tourism supply market.


Opportunity to satisfy a constantly growing market.


Diversification of tourism is promoted, expanding the sphere of tourist services, such as business tourism.

Customs Bonded Facility


Import taxes, fees and countervailing duties do not have to be paid. Payment of taxes is made until the goods are introduced into the Mexican market.

Non-tariff restrictions

Non-tariff restrictions are not applied when the goods are destined for a CBF, except for sanitary, public health, environmental or national security restrictions.

Length of stay

Foreign goods, introduced to the CBF, can remain in this regime for up to 60 months.

Waste disposal

Waste and the one derived from transformation or repair processes, do not pay import taxes or tariffs.

Time reduction

Importing goods through the CBF speeds up the import process at borders and ports.

Goods for export

National or imported products will be considered exported when introduced into the CBF.

Non-consolidated imports

The goods can be imported in the amount or batches that are convenient (for reasons of payment, minimum purchase batches, freight, etc).
The output of the merchandise from the CBF can be unconsolidated, in parts or batches, to optimize the benefits of the CBF for the payment of taxes.

Build to suit:

Add value to your investment

Advantages of industrial warehouses built to measure:

Maximize the spaces.

Reduce long term costs.

Plan scalable operations and optimize storage and distribution areas to respond to your consumer demand quickly and efficiently.

At the Quintana Roo Customs Bonded Facility (CBF), we design, build, and rent industrial buildings in accordance with the needs of each sector.

Tax incentive package