Foreign trade

The entry into force of the functions of the National Customs Agency of Mexico, as well as the fiscal and customs authority audit plan for compliance with customs provisions, are some of the changes that pose foreign trade challenges in Mexico.

The structural reforms recently enacted in our country to improve fiscal performance with responsible and reliable practices, have made Mexico one of most regulated countries on foreign trade matters.

 

Our approach

 

In a preventive stage, we focus on establishing a culture of best practices in customs matters, emphasizing prevention and risk management.

On the other hand, if your organization is at the stage of being audited by the authority, we focus on dispute resolution, protecting the company’s rights at all times.

 

Our services

 

Service

Subservice

Monthly foreign trade compliance

 

Maintaining economic development programs such as IMMEX and PROSEC, jointly with the company’s tax obligations, from auditor’s compliance opinions to legal obligations when the company’s shareholding structure is updated.

  • Analysis of the monthly data stage.
  •  Integration of the foreign trade file.
  • Ongoing consulting for customs and tax provisions and regulations.
  • Security Matrix Request.
  • Security Matrix Renewal.

Audit and foreign trade requirements

 

The purpose of the Master Plan of the Tax Administration Service is to increase control and collection through the implementation of actions that encourage voluntary compliance and combating behaviours that erode the tax base, through the General Administration of Collection, Tax Audit and Foreign Trade Audit. 

The Forvis Mazars team has the necessary expertise to assist the company in:

  • Providing support during site visits.
  • Providing support in administrative customs procedures (PAMA).
  • Providing support in Reviews of VAT/IEPS obligations and AEO Certification.
  • Responding to Letters of Invitation or cabinet reviews initiated by the tax/customs authority.

Certification services & endorsement programs

 

Management of foreign trade promotion programs, providing a plan for each department of the company involved in obtaining these incentives of the Ministry of Economy and the Tax Administration Service (SAT).

These foreign trade promotion programs boost the productivity of companies operating in the national territory. An example is the IMMEX program, which grants benefits to producers of goods destined for export, such as exemption from the payment of the general import tax, countervailing duties and value added tax (VAT), which has the VAT certification authorized by the SAT.

  • Registration in the company certification scheme, VAT and IEPS modality.
  • Registration in the company certification scheme, authorized economic operator modality.
  • Registration in the IMMEX program.
  • Registration in the PROSEC program.

Management (modifications, delisting and re-enrolment)

 

Supporting companies to adequately comply with notices for structural and operational modifications.

All this in accordance with the provisions of the IMMEX Decree, as well as the General Rules of Foreign Trade, in order to maintain an electronic file of the beneficiary companies of Foreign Trade Promotion Programs, who must keep their file updated and inform the administrative authority through various means on different dates.

  • IMMEX Expansion or Deregistration of Submanufacturing companies.
  • IMMEX deregistration to authorized fractions.
  • IMMEX registration or deregistration of a plant, warehouse, or storage facility.
  • IMMEX change of modality.
  •  IMMEX Annual Report of the SE Program.
  • Registration in the importers’ register.
  • Registration in the register of importers of specific (sensitive) sectors.
  • Sensitive product IMMEX expansion.
  • Subsequent IMMEX sensitive product expansion.
  • Updating the Awarded Assignments.
  • Update of partners and shareholders in the different foreign trade programs.
  • VUCEM Stamps.

Preventive audit service

 

Comprehensive analysis model focused on foreign trade operations, starting with logistics, verifying the correct, incremental, and decremental use of Incoterms; then, customs clearance, validating the application of tariff preferences and identifiers; concluding with the correct application in accounting and tax processes, such as the reconciliation of foreign trade contributions for the monthly payment of taxes.

  • Authorized Economic Operator.
  • Detect contingencies in historical operations.
  • IMMEX Customs Compliance.
  • IMMEX Obligations.
  • Initial inventory and disclaimer report.
  • Inventory Control System Review (annex 24).
  • Physical inventory (machinery and equipment).
  • Reconciliation of the credit and guarantee control system (annex 30).
  • Review of and opinion on the foreign trade file documents.
  • Sub-maquila operations.
  • VAT and IEPS Certification.

Document

Brochure - Foreign Trade 2025 - Forvis Mazars in Mexico
Trade challenges in North America and the Pacific: Tariffs, impacts and more

Trade challenges in North America and the Pacific: Tariffs, impacts and more

In light of the recent tariff increases announced by the President of the United States and other countries, as well as the potential for retaliatory measures, Forvis Mazars is launching this foreign trade microsite. This microsite will provide updated tariff information by country and/or region, offering clients the latest insights to support informed decision-making.

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