Underwater Photographers planning to dive Cabo San Lucas, this one’s for you. Know local laws, learn from past travellers & avoid pesky taxes on your camera equipment!
Cabo San Lucas, is a world class dive destination that draws marine enthusiasts across the world to its rich waters. The Sea of Cortez, once described by the oceanographer, Jacques Cousteau as the “aquarium of the world” has it all.
It’s no surprise then, that Cabo San Lucas is a must visit destination for underwater photographers. Just as in any industry, however, there are some challenges but awareness is a key part of the solution.
Many divers report that Mexican Customs officers sometimes charge 16% sales taxes on photography equipment, even for personal use.
For the past 10 years, I’ve been diving and travelling in Mexico and Baja California, gaining insight into local rules and practices. In this article, I’ll go over the Mexican customs regulations for importing photography equipment, the potential risks of non-compliance, common workarounds, and the only fully legal solution available: The ATA Carnet
Photo credit : Nauticam, Brent Durand
Understanding Mexican customs rules for photography equipment
Mexican law allows a limited amount of personal photography gear to be brought in without import tax. The FAQ section of the San José del Cabo International Airport (SJD) website, provides a list of tax-exempt items one can bring into Mexico. In the category marked in bold as Electronics, it states:
Tax-exempt Items you can bring to Mexico
- Up to two cameras or camcorders
- Camera gear
- Three cell phones or wireless devices
- One GPS
- One electronic organizer
- One laptop or portable computer
- One portable copier or printer
- One CD burner
- One portable projector, and accessories
This is to say that as per Mexican Law, any additional equipment other than those stated would require the tourist to pay taxes since it is considered as a temporary import regardless of the purpose.
To determine if a piece of equipment belongs to the list or exceeds the permissible limit, customs officers are free to review each case to decide.
The problem arises in the arbitrary nature of enforcement wherein some travellers (with the same equipment) pass through without any issues while others are charged a hefty fee.
For instance, Underwater camera housings as part of dive gear should be exempt but because they are not individually mentioned in the tax-exempt list, it’s a grey area as far as the Customs officer’s decision.
The types of camera equipment that may be taxed in Mexico are:
- Underwater Camera
- Underwater housings and waterproof cases,
- Dome ports and accessories
- Lighting, strobes
- Secondary or backup cameras may also be flagged.
Having lived in Cabo San Lucas for many years and having travelled with cameras and housings regularly, I can honestly say I have never fallen victim to this. That said, I don’t travel with labelled dive bags or obviously with equipment. I often travel with my young child and speak ‘fluent,’ yet accented Baja Spanish (obvious local) so I’m sure I fly very low under the radar. For most travellers though, San Jose del Cabo airport – SDJ, seems to be a high-risk entry point.
Why is Los Cabos and San Jose del Cabo airport (SJD) a hotspot for customs scrutiny?
Cabos San Lucas offers great scuba diving vacations, and a perfect getaway to swim with mobula rays, snorkel with whale sharks, dive with a sea lion colony and deep dive with hammerhead sharks at Gordo Banks. Los Cabos, It is also the departure point for diving liveaboards to the world-famous Socorro Island, a UNESCO World Heritage Site and Marine National Park that boasts of the most exquisite big animal underwater encounters in our blue planet, which include giant manta rays, whales, dolphins plus about a dozen species of shark.
Naturally, the chance to see and record these majestic underwater creatures attracts many underwater photographers. The customs officers in turn are increasingly aware of high-end photography gear. Add to this, personal accounts of many travellers who have reported inconsistent enforcement of taxation on photography equipment while flying into Cabo San Lucas and you know it’s not a one-off instance.
While many tourists do not know of the existence of such a tax before arriving, others have put up blogs like that of Terence Myckatyn, Ambassador of Mozaik Underwater Photography, who stumbled upon arrival in mexico while going diving at Socorro.
Over the last few years, this issue has raised as a public petition on change.org and been highlighted in international dive magazines, travel guides and website like:
Photo credit : Jack Connick from Optical Ocean Sales
Common workarounds, to bring underwater camera to Mexico
Here are a few things you can try when you go through the airport. But I wouldn’t recommend them, as none of this work around has been proven to work.
- Splitting camera gear across multiple bags
Some travellers reported avoiding unnecessary tax on their backup cameras by spacing out their equipment which prevents alerting the authorities. - Avoid Pelican cases and flagged logos on bags:
These cases often get flagged as professional equipment so this one’s a big no-go. Customs agents know right away to look for taxable expensive gear. - Declare equipment as “personal use”:
While this approach helps when you are not indulging in commercial activity with your equipment, the Customs officers do have discretion, so results may vary.
Personal tips
Trying to avoid the law when visiting a foreign country should not be on your list !
I hardly recommend to declare any item with an ATA Carnet.
Using an ATA Carnet to import camera gear into Mexico
What is an ATA Carnet?
The ATA Carnet is an international customs document that allows temporary import/export of professional equipment without duties. Since Mexico accepts the ATA Carnet in all its entry points, it’s the 100% legal way to bring professional-grade camera gear.
How to apply for an ATA Carnet ?
The USCIB (United States Council for International Business) has appointed two independent Carnet Service Providers to issue ATA in the USA.
- Step 1: Register to one of the two ATA carnet providers
- Step 2: Provide information
- Your EIN or Taxpayer Identification Number
- List of destination country
- Complete the list of equipment
- Desired date of delivery of your Carnet document.
- Step 3: Send application and pay
- Online payment accepted
- It can take two business days to process a carnet application.
ATA Carnet Resources:
Photo credit : Nauticam
How much does an ATA Carnet cost?
These prices reflect the ATA Carnet fees when traveling from the United States. Please do your research if traveling from another destination.
For an estimate of ATA Carnet cost follow this link: https://www.atacarnet.com/interactive-budget-worksheet
ATA Carnet prices
The Price table not include agency fees (example +$40.00 for 2-Day Delivery) or additional certificate sets.
| General List Value | Processing Fee |
|---|---|
| $1 to 9,999 USD | $255 USD |
| $10,000 to 49,999 USD | $300 USD |
| $50,000 to 149,999 USD | $365 USD |
| $150,000 to 399,999 USD | $425 USD |
Final tips for travellers and underwater photographers in Mexico
For those who have made it this far, based on my experience in the Mexican dive industry, here is a little summary and some takeaways on How to brings Camera to Mexico :
- Be prepared.
Get ready when bringing camera gear into Mexico. Make a list of all your equipment, know the exact value, and carry receipts. - Use the ATA Carnet.
For high-value equipment, the ATA Carnet is the safest approach. - Know your rights.
On your customs form, there’s a page called “Information About Your Rights and Obligations When You Go Through Customs.” Read it and have it handy to show the customs agents that you are prepared and aware. - Share your experiences.
Divers, please share your experiences and stay informed. - Sign the petition.
No tax on underwater camera and diving equipment upon tourist entry to Mexico! – Sign the petition on Change.org
If you have any further questions about bringing your underwater photography equipment to Mexico, please feel free to reach me at contact@caboprivateguide.com
