There have been some recent cases of divers being required to pay customs fees on their personal diving equipment on entry to Mexico.

Under current Mexican law, travellers do not need to declare or pay import duties on their personal belongings, provided they remain within the legal allowances 

Personal baggage includes “one set of diving equipment”

You can generate a letter that lists all your gear and references the correct legal basis for carrying equipment as personal baggage by clicking on the letter:

Legal Basis and Links:

Ley Aduanera, Art. 61, Frac. VI states the general principle that personal baggage is exempt from customs duties and import taxes.

Customs Law Regulations, Article 98 states that the Tax Administration Service (SAT) is responsible for defining the details.

RGCE 2026, Rule 3.2.3 Defines what specific items qualify as personal baggage. The part that applies to divers (and photographers) is:

Personal Baggage Allowances for Travelers

B) Two still cameras or video cameras; photographic equipment; three portable mobile telephones or devices for other wireless networks; one Global Positioning System (GPS) device; one electronic organizer; two electronic tablets; two portable computers of the laptop, notebook, omnibook, or similar type; one portable copying machine or portable printer; one portable burner; and one portable projector, together with their accessories.

C) Two sets of personal sports equipment; four fishing rods; three gliders, with or without sails, and their accessories; and trophies or awards, provided they can ordinarily and normally be transported by the passenger.