Mexico’s Servicio de Administración Tributaria (SAT) administers Mexican tax and customs through Aduanas (customs unit). For U.S.-side operators with Mexican-side activities, SAT/Aduanas compliance runs in parallel with U.S. CBP compliance. Mexican-side documentation must support all claimed transactions.
This guide covers Mexican Customs (SAT and Aduanas) Compliance. For SMB importers and exporters, the practical implementation depends on volume, sector, and operational structure.
For background, see /usmca-cusma/ and our complete cross-border practice.
SAT and Aduanas structure
SAT is the parent tax authority; Aduanas is the customs unit. Both report to the Secretaría de Hacienda.
Mexican-side compliance
IMMEX reporting, customs entry filings, IVA (VAT) compliance, tax compliance separate from U.S.-side.
Documentation
Pedimento (Mexican entry form), commercial invoices, supplier certificates, IMMEX records.
Verification audits
SAT verifies IMMEX operators periodically. Findings can result in IMMEX revocation, retroactive duty plus penalties.
Frequently asked questions
When is this most relevant?
For SMB importers/exporters in cross-border operations or those with active sourcing/distribution decisions to make.
What documentation is needed?
CBP Form 7501, supplier certificates, BOM analysis, country-of-origin documentation, USMCA/CUSMA Certificate of Origin where applicable.
Can you handle the full setup?
Yes. End-to-end engagements ranging from $3,500-$15,000 depending on complexity. Ongoing retainer for active operations.
What’s the typical timeline?
Simple cases 2-4 weeks; complex cross-jurisdiction setups 6-12 weeks.
How do I begin?
Book a 15-minute scoping call. We confirm fit and scope before any engagement.
Get started
Book a Mexico cross-border tariff consultation. Bilingual capability.