Importing a Tender into Mexico

[granche1]

Can anyone give me any advice on bringing a new 10' inflatable and 10hp outboard down to mainland mexico. I am re-outfitting a cruising sailboat with a hand-held gps, vhf, toolkit, etc. I do not have an import permit in my name because the boat titling is still being finalized. I am currently legally responsible for the boat but it is documented to my late father. Looking over the mexican customs regs, i am unsure whether I can bring a small motor boat into mexico without having to pay some 15% tax. Any help would be appreciated. Thanks. grant