Actions, Obligations and Responsibilities of those Involved in the Importation Chain
a) Customs Broker
To determine and allocate a tariff classification to the goods intended for importation into Mexico (with the information, data and documents submitted by the Importer). Based on this, the correspondent tariff is determined, and regulations and restrictions applicable by the different Mexican Authorities, as well as duties, fees and rates that are to be paid for its duly importation.
In regards to non-tariff regulations and restrictions, to be informed at the consultation module (Combinations) on SENASICA’s web page about the animal health requirements to be met by animal-origin goods for importation, and any other non-tariff regulations and restrictions imposed on the goods.
Most Commonly Used SENASICA’s Sanitary Combinations with their Corresponding Tariff Classifications:
Note: The information contained in the following chart is only for reference, it is necessary and important that each importer review with their Customs Agent the particular case of their product, as this information varies depending on them. In December 2020 there was a modification to the tariff rate in which, depending on the products, two digits will have to be added, which are called NICOS and are the responsibility of the customs broker.
POULTRY MEAT COMBINATION: 004-13-87-USA-USA
The customs broker is also responsible for reliability and accuracy of data and information provided to the different Mexican Authorities.
To submit the information regarding importation goods through the VDMCE System, when the customs agent is in charge of carrying out said process (there are importers who transmit the information directly).
To elaborate the Customs pedimento to be used for the importation of determining the Customs regime that the importer has indicated.
To be accountable in case incorrect information or data are stated in the pedimento when the importer has correctly provided said information and 7 or documentation.
To submit the correct and complete documentation as required to guarantee a timely and efficient response.
To act as the Importer’s representative for Customs Clearance.
To make an electronic file for each pedimento submitted as electronic or digital message or document as part of the Annexes by using his Advanced Electronic Signature or corresponding digital stamp.
He is responsible for making sure the applicable legal restrictions and non-tariff restrictions.
To present the products and byproducts of animal origin in optimum animal health conditions within working hours before the animal agriculture, aquaculture and fisheries health official at the OISA at the point of entry into the country complying with the corresponding requirements according to the animal health provisions.
To present the goods at the chosen Customs point during working hours for Customs Clearance complying with the actions and formalities required.
In case of products requiring a treatment at the point of entry, a company giving such treatment shall be chosen at the point of entry or Customs by the importer since is the one who will pay for it.
When goods to be imported require sampling and testing at a lab, one from the directory of laboratories shall be chosen and hired. The Ministry of Agriculture (SADER) does not endorse exclusivity or prior selection of labs. The cost of the testing will be paid by the importer.
The laboratory directory is available in the following link on SENASICA’s web page:
https://www.gob.mx/senasica/documentos/directorios-de-infraestructura-de-inspeccion (link subject to constant updates, last updated on March 24th, 2022).
To find Customs Brokers in Mexico, you may look for one on your own, or click on the following links:
b) Shipping Company
Carriers are individuals or companies authorized by the SAT to carry out the transactions and Customs formalities regarding the presentation of the vehicle, the container and its loads before Customs or entry point into the Country in order to manage the arrival, transit, permanence or exit of goods.
To comply with the obligations regarding receiving, exiting and air, sea or land transportation of the vehicles and/or goods, according to the transportation means used. The objective is to ensure they arrive at the authorized destination, or exit from it, intact without modifying its condition or packaging, until the final delivery and due receiving by the authorized assistant, according to the provisions by the Customs Authority and other authorities in charge of transit and public safety.
To allow and facilitate Customs Inspection of goods, vehicles and transportation units, the loads and verification of the documents or authorizations backing them up.
To keep intact the control and safety devices placed on packages, vehicles and transportation units.
To carry goods using legal routes and to deliver them at the authorized place within the times indicated by the administrative provisions in vehicles and transportation units meeting the technical and safety conditions in accordance to the Ministry of Communication and Transportation.
To send, by electronic means or other authorized means, the data regarding the transported goods before the arrival of the vehicle. This information may replace the load manifesto for the receiving of goods in the conditions and terms set forth by the regulations.
To keep the Customs Broker hired by the individual interested in the importation of goods into Mexico and/or the Importer informed about any inconvenience or relevant information, i.e. if the seal was removed, even by the official authorities or due to an incident during transportation of the load considering the use of a second seal as a replacement.
To follow the fiscal routes established in each Customs point, as well as respecting the working hours and instructions inside the bonded warehouse, and to behave with due respect before the authorities related to the clearance of goods.
Not to introduce into national territory any type of goods different from the ones being shipped, bringing with him only his personal items. Once the result of the automate-selection module determines it was a “free Customs clearance” or once the “Customs Review” is over, the trucker shall leave immediately the Customs facility following the fiscal route to this end and take the goods to its final destination.
It is recommended to verify and agree with the shipping company that has been hired the following items:
1. Point of origin (to collect goods).
3. Specifications of the load (international, high-value, temperature, etc.).
4. Pick up time and date.
5. Freight cost.
7. Designation of the vehicle and driver.
8. Documentation preparation and delivery.
9. In case the shipping company provides the goods border-crossing service, it shall have a procedure including at least the following: instructions to coordinate with other service providers participating in the Customs clearance process and border crossing (Customs Broker, Cargo Consolidator/ Dis-Consolidator, etc.).
10. Documentation to be submitted to Customs (packaging list, pedimento and waybill).
11. Personal protection equipment, green lime-color vest and effective badge authorized by the Customs point in question.
12. Knowing the loading and unloading guidelines of goods at Customs and/or destination.
In addition to providing the contracted customs agent with all the information and technical specifications of the merchandise to be imported, in accordance with Article 59 of the Customs Law, those who introduce or extract merchandise from the national territory must comply, without prejudice to the other obligations provided in this Law, with the following:
Inventory Control System
I. To keep the inventory control systems in an automated way, which at all times maintain the updated record of the control data of foreign trade merchandise, which must be available to the customs authority.
Those who introduce merchandise under the temporary import regimes for elaboration, transformation or repair in maquila or export programs; of fiscal deposit; of strategic controlled premises, or of preparation, transformation or repair in controlled premises, must carry, in an automated way, the inventory control system referred to in the preceding paragraph.
In case of non-compliance with the provisions of this section, it will be presumed that the goods that are property of the taxpayer or that are in their possession or custody and those that are alienated by the taxpayer from the date of importation, similar or equal to those imported are of foreign origin.
Country of origin of the goods
II. Obtain the information, documentation and other means of proof necessary to verify the country of origin and provenance of the goods, for the purposes of tariff preferences, marking the country of origin, application of countervailing duties, quotas and other measures established for this purpose. in accordance with the Foreign Trade Law and international treaties to which Mexico is a party, and provide them to the customs authorities when they require it.
Manifestation of customs value
III. Deliver to the customs agency or customs agent that promotes the clearance of the goods and provide the customs authorities with a demonstration, under protest of telling the truth, with the elements that, in the terms of this Law and the rules issued for that purpose. the SAT, allow determining the customs value of the goods. The importer must keep said statement in a digital document and obtain the information, documentation and other means of proof necessary to verify that the declared value has been determined in accordance with the applicable legal provisions of this Law and provide them to the customs authorities, when they do so. require. In the case of export, the manifestation of value will be accredited with the digital tax receipt that is issued in terms of the applicable tax provisions and when it does not contain the value of the merchandise, it will be credited with an equivalent document that expresses the value of the merchandise or in any other commercial document without including freight and insurance and, failing that, with the exporter's accounting provided that it is in accordance with the financial information standards.
In the case of customs clearances in which a customs agency or customs agent intervenes, the document that verifies the conferred order must also be delivered to the SAT, together with the documentation required to comply with the provisions of section IV of this article. to the customs agency or customs broker to carry out their operations. Said document must be sent in copy to the customs agency or the customs agent for its corresponding file, and may be issued for one or more operations or for specified periods. In this case, only the customs agency or the customs agent that has been entrusted, may have access to the electronic customs system in charge of the authority, in order to use the data disclosed in the registry by importers, as established in the Article 40 of this Law. In the event that the customs agency or customs agent has not been entrusted by an importer, but acts as consignee in an operation, the provisions of the previous paragraph will not be observed, for which the Customs administrator, through which it is intended to dispatch said merchandise, so that under his strict responsibility he authorizes the operation.
The importer will be exempted from the obligation referred to in the preceding paragraph, as long as he uses electronic security means to entrust foreign trade operations to the customs agency or customs agent, who through rules indicate the Tax Administration Service.
The importer must deliver in digital or electronic document, as the case may be, to the customs authority when it so requires, the manifestation of value and the information, documentation and other means of proof necessary, referred to in the first paragraph of this fraction, complying with the requirements established by the Regulations and the terms and conditions established by the Tax Administration Service through rules.
Registration in the registers of importers or exporters
IV. Be registered in the Register of Importers and, where appropriate, in the Register of Importers of Specific Sectors or in the Register of Sectoral Exporters who are in charge of the Tax Administration Service, for which they must be up to date in compliance with their fiscal obligations, as well as accrediting before the customs authorities that they are registered in the federal registry of taxpayers and complying with the other requirements established by the Regulation and those established by the Tax Administration Service through rules.
V. Create an electronic file of each of the pedimentos, consolidated notices or customs document in question, which must contain the motion itself in the format in which it was transmitted, as well as its annexes, together with their electronic acknowledgments, and it must be kept as part of the accounting for the terms established in the Fiscal Code of the Federation.