The full list of allowable items is listed on the customs entry form.
In general, you can bring:

• Personal Luggage: including items for personal use such as clothes, footwear, personal hygiene and beauty items
• Two cell phones or pagers
• Two cameras and twelve rolls of film or videotapes
• Three surfboards; four fishing rods; a pair of skis
• One used or new laptop, one used or new printer, one projector
• Two used or new items of sports gear
• One CD player or portable music player, one DVD player
• One musical instrument
• Twenty packs of cigarettes and twenty-five cigars OR 200 grams of tobacco
• Three liters of liquor, three liters of wine
• Other items are subject to tax over a certain amount, which various by time of year (more is permitted at holidays so that gifts can be imported).
• Guns are not permitted
• Prescription drugs are permitted with support documentation which proves a medical need. The documentation should include the patient’s name and a description of the medication.

Visit the Mexican Customs Web site at www.aduanas.gob.mx for more details.