Government extends the fee exemption for foreign cruise passengers for six months. As we previously reported, on December 19, 2024, the “Decree amending, adding, and repealing various provisions of the Federal Rights Law” (hereinafter, the “Law”) was published in the Official Gazette of the Federation, which was scheduled to come into force on January 1, 2025.
Government extends the fee exemption for foreign cruise passengers for six months. As we previously reported, on December 19, 2024, the “Decree amending, adding, and repealing various provisions of the Federal Rights Law” (hereinafter, the “Law”) was published in the Official Gazette of the Federation, which was scheduled to come into force on January 1, 2025. This decree eliminated the exemption contemplated in Article 11, Section II, Subsection b), with the aim of standardizing the tax treatment applicable to foreigners entering the country by sea, imposing the payment of rights for immigration services, as is the case with those entering by air.
This implies that from 2025, foreign nationals temporarily entering the country via cruises will be required to cover the payment of the rights established in Article 8, Section I, of the Law, equivalent to approximately 42 dollars.
However, on December 31, 2024, the “Decree granting a tax incentive to the indicated taxpayers regarding rights for immigration services” (hereinafter, the “Decree”) was published in the Official Gazette of the Federation. This Decree grants a tax incentive to passengers entering the national territory by sea aboard cruises, who are obliged to pay the right for the reception, study of the application, and, where appropriate, issuance of the immigration document that accredits the status of Visitor without permission to perform remunerated activities, in accordance with the aforementioned legal provision.
The incentive consists of a tax credit equivalent to 100% of the amount of the stated right, which may be credited against the same. In relation to the above, the Decree establishes that this tax incentive will be in force only from January to June 2025, with the purpose that, during this period, the Government implements the necessary measures to ensure the correct execution of the right's collection by the immigration authority. It also seeks for said authority to have the appropriate mechanisms to streamline the management of the right and avoid operational difficulties arising from the elimination of the exemption applicable to foreign tourists.
