Customs brokers and the customs declaration (pedimento)

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Every shipment into or out of Mexico is declared to customs on a pedimento, and in most cases a licensed customs broker files it. Since January 1, 2026 a reform of Mexico's customs law has raised fines and tightened the rules for brokers, so importers should expect closer checks.

Published October 23, 2026 · Facts as of October 23, 2026 · 8 min read · Sources listed at the end · Rules as of October 23, 2026

Facts as of October 23, 2026. This page states the facts as they stood on that date. Tariffs, rules and figures may have changed since publication. Tariffs and trade policy change often, so we review these pages every month and update them.

15 digitsLength of a pedimento number: year, customs office, broker, year digit and sequence ¹⁰

20 yearsTerm of a broker's patent under the 2026 reform, renewable once ¹³

MXN 106,970Fine for a COVE value document with false or incomplete data, double the old MXN 53,500 ¹³

Jan 1, 2026Customs law reform in force, published on November 19, 2025 ¹³

What is it?

The pedimento is the customs declaration that an importer or exporter sends electronically to Mexican customs for each shipment ¹. The agente aduanal, or customs broker, is the licensed person or firm that files it ⁹.

Why does it matter?

The pedimento sets the taxes due and records the tariff treatment, including USMCA claims ¹⁰. The broker shares liability with the importer for the taxes on each operation, so errors cost both sides ^4,13.

How does it work?

The importer registers with the tax authority, SAT, and names a broker. For each shipment the importer creates a value document, the broker builds the pedimento, the taxes are paid and customs decides whether to inspect ^2,8,11.

In this guide

1. What is a pedimento, and who files it?
2. What does an importer need before the first shipment?
3. How does a shipment clear Mexican customs?
4. Who is liable if the declaration is wrong?
5. Where does the importer need cash?
6. What should importers and exporters watch next?

01What is a pedimento, and who files it?

The pedimento is the record of one customs operation. It states what the goods are, where they come from, what they are worth and which taxes apply. It is sent to customs electronically ¹.

Most traders must use a broker. A Mexican importer must be listed in the importer registry and, with limited exceptions such as federal agencies, state-owned firms, passengers and couriers, must file through a customs broker or customs agency ^2,3. Exporters also file a pedimento for export clearance of goods leaving Mexico, usually through a broker ^1,9.

The broker fills the pedimento under the instructions in Annex 22 of the General Foreign Trade Rules for 2026, published by SAT ¹⁰. The table shows what each part records. The line items carry the USMCA determination, which links this step to our guide on USMCA rules of origin.

Compare

What a pedimento records

Based on Annex 22 of the General Foreign Trade Rules (RGCE) for 2026 ¹⁰.

Part	What it records
Header	Type of operation, customs regime, exchange rate, customs value, price paid and the importer's tax ID (RFC) 10
Supplier	Supplier data, the Incoterms rule and the invoice value 10
Transport	Transport and container data 10
Line items	Tariff line, origin, quantity, taxes for each line and USMCA determinations 10
Tax summary	The total of duties, fees and taxes due 10
Broker	The broker's patent number and electronic signature (e.firma) 10
Pedimento number	15 digits: year (2), customs office (2), patent (4), last digit of the year (1) and a six-digit sequence 10

02What does an importer need before the first shipment?

Registration comes first. The importer files its request for the Padrón de Importadores, the importer registry, on the SAT portal ². SAT checks that the company has an active tax ID, a valid electronic signature, a clean tax record and a validated tax mailbox ².

The company also names the broker or legal representative who will act for it ². In practice the broker will ask for company documents, ownership details and proof of address before it accepts a new client. These checks are similar to know your customer checks at a bank, which our guide to KYC in trade finance explains.

Checklist

Before you register as an importer in Mexico

• Active tax ID (RFC)The company's registration with SAT must be active ².
• Valid e.firmaThe electronic signature used to sign tax and customs filings ².
• Tax complianceA positive tax compliance opinion and no listing on SAT's lists of non-compliant taxpayers ².
• Tax mailboxA validated buzón tributario, SAT's electronic mailbox ².
• Named brokerThe customs broker or legal representative who will file for the company ².

Requirements as listed on SAT's registration page, which shows no fee ².

03How does a shipment clear Mexican customs?

The documents come first. The pedimento must travel with the commercial invoice, a transport document such as a bill of lading, an air waybill or a Carta Porte for road freight, the origin document and proof that permits and product standards are met, according to a commentary on the customs law ⁷. Mexican sellers also issue an electronic tax invoice; see our CFDI guide.

The value data goes in next. The importer creates the COVE, an electronic value document, in VUCEM, the government single window, and signs it with its digital seal. The broker links the COVE to the pedimento ^8,9. Other agencies issue permits through the same window ⁸.

Then the taxes are paid and the load goes through an automated selection, the semáforo. If no inspection is needed, the goods are released. If one is needed, customs carries out a physical inspection, the reconocimiento aduanero, and releases the goods if it finds nothing wrong ¹¹. Our border process guide shows where this step fits in a full crossing.

1. Invoice and permitsThe importer gathers the invoice, transport document, origin document and any permits.
2. COVE in VUCEMThe importer creates the electronic value document and signs it with its digital seal.
3. Pedimento filedThe broker builds the declaration under Annex 22 and signs it with its patent.
4. Taxes paidDuties, fees and import VAT are paid through the pedimento.
5. Selection and releaseThe semáforo decides on inspection. Goods are released if none is needed or nothing is found.

A pedimento number has 15 digits that identify the year, the customs office, the broker and the sequence of the operation.

04Who is liable if the declaration is wrong?

The broker and the importer share the risk. Mexican customs law lists customs brokers and customs agencies among the parties jointly liable for foreign trade taxes on the operations they handle, according to legal commentaries ⁴.

The reform published on November 19, 2025 and in force since January 1, 2026 tightened the rules ¹³. Patents now run for 20 years, renewable once, and brokers must recertify every three years ¹³. A customs council of the finance ministry, ANAM, SAT and the anti-corruption ministry decides on patents and suspensions ⁵. Fines rose: a COVE with false or incomplete data now costs MXN 106,970, and goods imported temporarily without IMMEX authorization or without meeting non-tariff rules face fines of 250% to 300% of their commercial value ¹³. Our IMMEX guide covers temporary imports.

The result is closer checks. Brokers now review client identity, value and tariff classification more carefully before they sign ^5,6. Importers should expect more questions and should keep the documents behind each pedimento.

Rules in force

As of October 23, 2026. Live list: corridor watch.

Measure	What it does	Since	Status
Customs law reform	Published November 19, 2025. In force with some transitional exceptions 13	Jan 1, 2026	In force
Broker patents	20-year term, renewable once. Brokers recertify every three years 13	Jan 1, 2026	In force
COVE fines	False or incomplete value data: MXN 106,970, up from MXN 53,500 13	Jan 1, 2026	In force
Temporary import fines	Without IMMEX authorization or non-tariff compliance: 250% to 300% of commercial value, up from 70% to 100% 13	Jan 1, 2026	In force
Customs guarantees	Guarantee accounts can be backed by a letter of credit 13	Jan 1, 2026	In force
Electronic value statement (MVE)	Becomes mandatory by customs regime. Start dates not confirmed 9	Pending	To be confirmed

05Where does the importer need cash?

The importer pays before it sells. Duties, the customs processing fee and import VAT are paid through the pedimento before the goods are released, so cash is needed days before the goods reach the buyer. This is general practice; our landed cost guide shows how the taxes add up.

The reform also changed guarantees. Since 2026 a customs guarantee account can be backed by a letter of credit ¹³. That gives importers a bank instrument in place of cash for amounts customs asks them to secure. As general practice, lenders also ask for pedimentos as evidence that a shipment took place; our guide to what lenders ask for lists the usual requests.

Where the cash goes

From registration to release

1. Set-up
   RegistrationThe importer registers with SAT and agrees terms with a broker.
2. Each shipment
   Broker feeThe broker charges for each pedimento. Fees vary with volume, so ask for a written quote.
3. Before release
   Duties and taxesDuties, the processing fee and import VAT are paid before the goods leave customs.
4. After release
   Sale and paymentThe goods reach the buyer, and the importer waits for payment on its terms.

The order of cash needs is typical for an importer. Amounts depend on the goods, their origin and the tariff line.

Taxes at the borderTrade loan

Funds one import, including duties and VAT, and is repaid from the sale.

Customs guaranteeLetter of credit

A bank instrument that can back a customs guarantee account in place of cash.

Paying the US supplierSupplier payment terms

Longer terms from the supplier spread the cash needed at the border.

06What should importers and exporters watch next?

Several parts of the reform still depend on rules that follow the law. The reform gave the government 120 days to update the customs regulations and 90 days for new finance ministry guidelines on broker duties ¹². Their status was not confirmed as of October 23, 2026. Ask your broker which rules apply to your operations, and check our corridor watch for tariff changes.

• PendingStart dates for the mandatory electronic value statement (MVE). Not confirmed as of October 23, 2026 ⁹.
• PendingUpdated customs regulations, due within 120 days under the reform. Status not confirmed ¹².
• PendingFinance ministry guidelines on broker duties, due within 90 days under the reform. Status not confirmed ¹².
• Each yearNew General Foreign Trade Rules and Annex 22. Check that your broker files under the current version ¹⁰.

Questions traders ask

What is a pedimento in Mexico?

It is the customs declaration for one shipment into or out of Mexico. It states what the goods are, their origin, their value and the taxes due, and it is sent to customs electronically, usually by a licensed customs broker.

Do I need a customs broker to import into Mexico?

In most cases, yes. Importers must register in the Padrón de Importadores and file through a customs broker or customs agency. Limited exceptions apply, such as federal agencies, state-owned firms, passengers and couriers.

What changed in Mexican customs law in 2026?

A reform in force since January 1, 2026 set 20-year broker patents, renewable once, with recertification every three years. It doubled the fine for false or incomplete value data to MXN 106,970 and allowed letters of credit to back customs guarantee accounts.

What is the COVE?

The COVE is an electronic value document that the importer creates in VUCEM, Mexico's foreign trade single window, and signs with its digital seal. The broker links it to the pedimento.

Is the broker responsible if the pedimento is wrong?

Both the broker and the importer can be held responsible. Mexican customs law makes brokers jointly liable for the taxes on the operations they handle, so brokers check value, classification and client identity before they file.

Read next

• Corridor guideHow goods cross the border: truck, rail, sea and air
• Corridor guideIMMEX: manufacturing in Mexico for export
• Corridor guideUSMCA rules of origin and certificates
• Corridor guideLanded cost: import VAT, duties and fees
• Corridor hubHow goods cross: border crossings, rail lines and ports
• Corridor hubCorridor watch: tariffs and rules in force
• Ossiano Trade Finance GuideHow each trade finance instrument works
• GlossaryTrade finance terms in plain English

Importing or exporting through Mexican customs between Mexico and the US? Ossiano Capital works on trade finance in this corridor.

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Sources and notes

1. Cámara de Diputados, Ley Aduanera (Mexican customs law), current text. https://www.diputados.gob.mx/LeyesBiblio/pdf/LAdua.pdf
2. SAT, Padrón de Importadores, registration requirements, 2025 to 2026. https://www.sat.gob.mx/minisitio/PadronImportadoresExportadores/pi_inscripcion.html
3. SDV Asesores, commentary on the Ley Aduanera, importer duties and use of a broker. Secondary source; check the current law text. https://sdv.com.mx/compendio/ley-aduanera/articulo-59/
4. mley.mx, Ley Aduanera, joint liability of customs brokers. Secondary source; check the text as amended in 2025. https://mley.mx/LAdua/articulo/53/
5. Expansión, Customs law reform 2025, October 21, 2025. https://politica.expansion.mx/congreso/2025/10/21/reforma-ley-aduanera-2025
6. PwC México, Decree reforming the Ley Aduanera, 2025. https://www.pwc.com/mx/es/impuestos/archivo/novedades-fiscales/2025/decreto-reforma-diversas-disposiciones-ley-aduanera.pdf
7. SDV Asesores, commentary on the Ley Aduanera, documents that accompany the pedimento. Secondary source; check the current law text. https://sdv.com.mx/compendio/ley-aduanera/articulo-36-a/
8. Camtom, VUCEM glossary entry. https://camtomx.com/glosario/ventanilla-unica-digital
9. Camtom, Agente aduanal: what it is, its functions and how to choose one, 2026. https://camtomx.com/blog/agente-aduanal-que-es-funciones-como-elegir
10. SAT, Annex 22 of the General Foreign Trade Rules (RGCE) for 2026, pedimento instructions. https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/anexos/Anexo22delasRGCEpara2026.pdf
11. IDC Online, Duration of the customs inspection (reconocimiento aduanero), July 15, 2022. https://idconline.mx/comercio-exterior/2022/07/15/duracion-del-reconocimiento-aduanero
12. Forvis Mazars, Changes to the Ley Aduanera for 2026. https://www.forvismazars.com/mx/es/insights/forvis-mazars-en-mexico-lideres-de-opinion/foreign-trade-customs-alert/modificaciones-a-la-ley-aduanera-para-2026
13. PwC México, Executive analysis of the decree reforming the Ley Aduanera, checked October 23, 2026. https://www.pwc.com/mx/es/impuestos/novedades-fiscales/decreto-reforma-diversas-disposiciones-ley-aduanera.html

All facts on this page are as of October 23, 2026, the date of publication, and may have changed since. Rules and tariffs are as of October 23, 2026 and change often: check the corridor watch before you act.

About this guide. Prepared for Ossiano Capital. People planned, researched, wrote and checked this guide, using AI tools to help with research and checking. You are welcome to quote or reuse it: please credit Ossiano Capital and link to this page.