New Customs Compliance Obligations In Mexico: Expanded Documentation Requirements For Import And Export Operations

Recent amendments to the international trade regulations have increased the obligations related to the proper integration of import and export files. The new requirements demand that importers documentarily substantiate the materiality of their international trade operations.

The importer must demonstrate that it has sufficient infrastructure to process or repair temporarily imported goods. In addition, the importer must prove that the resulting products were duly exported, in order to evidence real and non-simulated operations that could otherwise affect tax revenue.

General Customs Law file

• Contracts related to the merchandise transaction.
• Documents substantiating incrementable and decrementable adjustments.
• Any other document or record demonstrating the substance and materiality of the international trade operation.
• Payments to suppliers, transportation documents, among others.

Transfer of goods

• Information and documentation evidencing the production process of the transferred goods, from their temporary importation through all subsequent transfers.
• If the transferring company did not carry out the production process, it must substantiate that a third party performed such process, through the corresponding documentation.

Customs value declaration file

• Export declaration from the country of origin or country of export, together with its corresponding Spanish translation.
• Bill of lading, packing list, air waybill, or other transportation documents.
• Document substantiating origin, when applicable, and country of provenance of the goods.
• Accounting records reflecting production costs.

Customs broker file

• Photographs of the premises where the broker conducts its activities, showing the building façade, machinery, office equipment, personnel, means of transportation, and other resources used in the performance of its activities.
• Documentation evidencing legal ownership or lawful possession of the real property and assets used to conduct its activities.
• Documentation substantiating the company's infrastructure required for its operations.

These files are additional to those already customarily maintained by companies, such as those related to IMMEX programs, certifications, sectoral programs, and audits conducted by the Mexican Tax Administration Service (SAT).

We remain at your disposal to advise and support you in the integration of electronic files, as well as in compliance reviews and the handling of any procedure or requirement arising from these regulatory changes.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.