At the border you make a temporary import, even though is a simple form, thats what it is. The person importing the bike must be the owner or some one authorized by the owner via a power of atorney AKA Poder. In this case since you are the owner of both bikes, you should fill up the temp import papers for both bikes. Thats the right way to do it. Yet, you could find a border officer that lets your son fill the import papers even when he is not the owner. In any case you will be fine.
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