IF, the vessel is under a temporary
import permit in Mexico, it will likely need to be imported before it can be
sold in country.
There may be a
customs tariff / duty depending on where the vessel was manufactured. The USMCA
trade agreement seemingly would apply. United States / Mexico /
Canada.
All USMCA-compliant products “definitively” imported into Mexico are no longer assessed the
customs processing fee (CPF). Products temporarily imported for processing and re-export may be subject to the CPF since the imports are not considered “definitive.” that is goods under a TIP or an ATA Carnet.
In addition, Mexico has a value-added tax (IVA) on most sales transactions, including sales of foreign products. The IVA rate is 16 percent for all of Mexico. Basic products, such as
food and drugs and some services, are exempt from the IVA.
If the boat has a
dinghy [canoe,
kayak, etc.], it will need to have its own TIP and will be imported as a separate vessel, unless it is of the type that can be rolled up and placed into a bag.
The Bill of
Sale should detail ALL of the appurtenances that come with the vessel, a very long list of items,
sails,
electronics, anchors, etc..
As to flagging, since you are Australian the vessel will need to be deregistered from the Canadian registry. Be sure to obtain a title search of the Canadian vessel to be assured of its
ownership and that it is free and clear of any and all liens
before you
purchase the vessel. Figure out the procedures and
documentation for deregistration of the vessel from the Canadian vessel registry. Be sure to obtain the original documents for the deregistration from
Canada as you will likely need such to register the vessel with a new nation's registry.
Presumably, you can flag the boat with Australian nationality or pursue an open vessel registry after you
purchase the vessel. Figure out all the details before you purchase the boat so as to expedite such as best as you can.
As to the vessel's TIP, [assuming it has been issued one and that it is not expired], such TIP will need to be cancelled and a new TIP pursued when the change of
ownership occurs. The prior owner will need to return their TIP so that its change of ownership / exportation status can be recorded. BE SURE THEIR TIP IS RETURNED SO THAT THE TEMPORARY
IMPORT IS CANCELLED. Obtain documentation of the cancellation of the TIP. The prior owner's TIP may need to be returned when the vessel is imported and cleared through Mexican customs to provide for its
sale in Mexico. Be sure to obtain original documents of the importation clearance of the boat through Mexican customs and the payment of any tariff duty and IVA.
To obtain a TIP, you will need to have the boat and the following paperwork with you. You need to have the original AND a copy of each of these items as you will be asked to turn in the copies in order to get your
permit.
Passport or Passport Card
FMM, temporary resident or permanent resident visa
Boat
registration or title
This could be problematic as it takes a long time to deregister and register a vessel with a foreign flag nation.
Motor serial number
If there is a lienholder on the boat, you will need to have a letter from the lienholder granting permission to take the vessel to Mexico
Boats registered under a
family trust will not be accepted even if your name is on the trust. All vessels must be owned by a person or company only. If the vessel is registered under a company, you will need to present a letter of authorization on company letterhead granting permission to take the boat to Mexico.
The fee for the temporary import permit does not cost much and can be paid in pesos, dollars or by Visa or Mastercard. The permit is good for 10 years (and is good for multiple entry). TIPs can only be extended one time, therefore the maximum amount of time that a boat can have a valid import permit for Mexico is 20 years
If the temporary boat importation permit, you must go to the police as a stolen document. You can then take the police report to Banjercito where they will cancel the old TIP and reissue a new TIP (the owner will need to pay again).
Now as to you:
Forma Migratoria Multiple (FMM) or Mexico Tourist Card is a mandatory document for Australian travelers. Although Australian citizens are eligible for a visa-free entry to Mexico, they are still required to apply for an FMM.
When do Australian nationals need a visa for Mexico?
Australian passport holders can travel to Mexico visa-free if the purpose of their trip is tourism, leisure,
family or relatives visit, business, or short voluntary
work (as long as it is not the main reason for traveling).
Australian citizens are allowed to stay in Mexico without a visa for a maximum of 180 days (6 months).
A Mexican visa is required for Australian travelers who wish to stay over 180 days,
work, study or reside in Mexico. The Mexican
government offers several different visa types for Australians, such as:
visitor visas
business visas
work visas
study visas
temporary resident visas
permanent resident visas
Australian citizens are required to apply for a visa through the nearest Mexican embassy or consulate.