Mexico import document checklist

Commercial documents

These travel with almost every shipment. Get them consistent with each other first — most delays we see are a packing list that disagrees with the invoice.

• Commercial invoice

  Seller and buyer, a description that matches the goods, quantity, unit and total value, currency, Incoterm and place, and country of origin. The declared value is what duties and VAT are computed from, so it has to match what was actually paid.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)

• Packing list

  Package count and type, marks and numbers, net and gross weight, and dimensions or volume. It must reconcile with the invoice line by line and with the transport document in totals.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)

• Bill of lading or air waybill

  The carrier document. Check the consignee and notify party spelling against the importer registration before the carrier issues it — correcting it afterwards costs time and an amendment fee.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)

Importer identity and registration

This is the part that most often stops a first shipment, and it has to be resolved before the cargo leaves China, not when it lands.

• RFC and an active Padrón de Importadores registration

  The importer of record must hold a valid RFC and be enrolled and active in the importers registry the SAT maintains. Enrolment is a procedure with its own requirements and processing time — confirm the status is active, not merely that an application was filed.

  Every shipment

  Source:Servicio de Administración Tributaria (SAT, MX) · Ley Aduanera — Cámara de Diputados (MX)

• Padrón de Importadores de Sectores Específicos

  Some sectors require a second, sector-specific enrolment on top of the general registry. Check the HS classification against the sector list before booking: this one is discovered late more often than any other item here.

  Only whenthe goods fall in a sector with its own registry — textiles, footwear, steel, chemicals and several others are listed by the SAT

  Source:Servicio de Administración Tributaria (SAT, MX)

• Customs broker or customs agency, and the encargo conferido

  Clearance is filed through a licensed broker acting for the importer, and the importer authorises that broker electronically. Have the authorisation in place before arrival so clearance is not waiting on an administrative step.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX) · Servicio de Administración Tributaria (SAT, MX)

Classification, value and origin

• Fracción arancelaria (tariff classification)

  The classification drives the duty rate, whether a permit applies and whether a NOM applies — so it is not an administrative detail, it is the decision the rest of the file hangs off. Agree it with the broker before shipping rather than at the border.

  Every shipment

  Source:Servicio de Administración Tributaria (SAT, MX) · Ley Aduanera — Cámara de Diputados (MX)

• Support for the declared value

  Purchase order, proof of payment, and the freight and insurance amounts. Customs may test the declared value, and an invoice with nothing behind it is the weakest position to be in.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)

• Proof of origin

  Preference is claimed, not granted automatically, and the proof has to be in the form the specific agreement requires. Goods shipped from China generally do not qualify for preference into Mexico — do not budget for one without confirming it.

  Only whenyou intend to claim a preferential rate under a trade agreement

  Source:Ley Aduanera — Cámara de Diputados (MX)

Product compliance and permits

• NOM compliance and labelling

  Where a NOM applies it usually governs both the product and its Spanish-language labelling, and compliance is demonstrated at import. Labelling is the cheapest thing to fix in China and one of the most expensive to fix in a Mexican bonded warehouse.

  Only whenthe classification is subject to a Norma Oficial Mexicana — common for electrical goods, appliances, toys, textiles and anything sold at retail

  Source:Secretaría de Economía — Normas Oficiales Mexicanas (MX)

• Permits and prior authorisations via VUCEM

  Permits are filed and returned through the single window, and the resulting document is referenced on the declaration. Lead time is the risk here: a permit applied for after the vessel sails does not save the schedule.

  Only whenthe classification carries a non-tariff regulation or restriction — sanitary, phytosanitary, security or sector permits

  Source:Ventanilla Única de Comercio Exterior Mexicana (VUCEM)

Confirm before the cargo ships

• Who is the importer of record

  On a DDP quote this is the single question that decides whether the arrangement is possible at all. Settle it in writing before booking; "we will sort it on arrival" is how cargo ends up in storage.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)

• Invoice, packing list and transport document agree

  Same description, same package count, same weights, same consignee spelling. Read them side by side once — it takes ten minutes and removes the most common cause of a hold.

  Every shipment

  Source:Ley Aduanera — Cámara de Diputados (MX)