You have to declare all food, and any and all items unless they are in the unrestricted list, (tobacco prod), alcoholic bev 3 litres per person,
wine 6 litres per person are unrestricted and for personal use. There is a pamphlet you can download in spanish and english which explains
this for land crossers. Personal Items are not food. This has to be declared and under $75usa will not be taxed so have your receipts.It
is not clear whether this $75 is per person or carload. If not declared it can be confiscated. Here is the simple form print it out and have
it in your car http://www.aduanas.gob.mx/aduana_mexico/2010/Descargas/DECLARACION_ADUANAS_INGLES_18102010.pdf
It really is not all that difficult
wine 6 litres per person are unrestricted and for personal use. There is a pamphlet you can download in spanish and english which explains
this for land crossers. Personal Items are not food. This has to be declared and under $75usa will not be taxed so have your receipts.It
is not clear whether this $75 is per person or carload. If not declared it can be confiscated. Here is the simple form print it out and have
it in your car http://www.aduanas.gob.mx/aduana_mexico/2010/Descargas/DECLARACION_ADUANAS_INGLES_18102010.pdf
It really is not all that difficult