### National Guard Agents Overcharge Taxes at Tijuana Customs
On July 18, a Tijuana resident experienced an alleged scam at the El Chaparral border checkpoint by National Guard agents. The individual, who requested anonymity to avoid retaliation, was charged 700 pesos in taxes for purchases that were claimed to exceed the personal duty-free exemption of $150 for border zone residents. However, these taxes were not applicable because the items were considered part of personal luggage.
“I was returning from San Ysidro with three shopping bags from Las Américas. When inspected, I provided the purchase receipts, but the agents were confused about how to calculate the tax. In the end, they charged me arbitrarily without following the law,” the affected person explained.
According to Title Three of the 2024 General Rules of Foreign Trade, items categorized as personal luggage—such as clothing, footwear, a maximum of 10 cigarette packs, 25 cigars, or 200 grams of tobacco, three liters of alcoholic beverages, and six liters of wine—are not taxable.
The citizen declared that he only had some underwear for his wife, a suit, a pair of pants, and tennis shoes for himself, totaling $390.08, along with a gift bottle of two-liter tequila. The National Guard agents applied a 16% tax on the amount beyond the $150 exemption, incorrectly charging 38 dollars (converted to 691 pesos and rounded up to 700).
Esteban Quintanilla Ancira, General Director of the Customs Agency Grupo Logix, stated that this should not have happened. “First, they need to assess what goods the individual is carrying to determine what qualifies as personal luggage. If the items met the criteria, they should not be taxed at all,” he explained.
### What Items Are Considered Personal Luggage and Exempt from Taxes?
Exempt items include toiletries and beauty products adequate for the length of the trip, baby items, up to two cameras or camcorders, portable telephones, a GPS device, an electronic organizer, a laptop or tablet, and a portable copier or printer among other items. You can find a detailed list at [ANAM official site](https://anam.gob.mx/equipaje-y-franquicia/).
### Related News
#### Increased Complaints About Border Tax Overcharges
In recent months, there has been a notable increase in complaints concerning tax overcharges at Tijuana customs. Travelers report arbitrary tax assessments and incorrect applications of duty-free exemptions. Authorities are urged to review these practices to ensure fair treatment of citizens.
#### Customs Enforcement and Citizen Rights
Reports indicate that the National Guard at border checkpoints needs better training on customs regulations to prevent unfair taxation. Citizens are advised to be aware of their rights and the regulations concerning personal luggage to avoid undue charges.
Stay tuned for more updates on TJGringo.com as we continue to monitor and report on border customs practices and citizens’ rights.
**For more information, visit the official site of the National Guard and the Customs Agency Grupo Logix, and stay informed about your rights and regulations when crossing the border.**