Customs attorneys in Mexico
Customs law governs the entry and exit of goods from the country: import, export, tariff classification, duties, and sanctions. If customs seized your goods or opened a PAMA against you, every day counts. Our customs lawyers defend your operation before the SAT and the court.
Consult with a lawyerCustoms law governs the clearance of goods entering or leaving the national territory and the payment of foreign-trade duties. Its axis is the Customs Law (Ley Aduanera) and its regulations, complemented by the Law on General Import and Export Duties, which contains the Tariff with the tariff classification, and by the General Foreign Trade Rules issued annually by the SAT (Servicio de Administracion Tributaria, Mexico's tax authority).
Involved in clearance are the importer or exporter, the customs broker or agency as representative, and the authority, which today is the National Customs Agency of Mexico (Agencia Nacional de Aduanas de Mexico, ANAM). The pedimento (customs declaration) is the key document of the operation. The general import or export duty, VAT, the excise tax (IEPS) where applicable, and the customs processing fee are levied; noncompliance generates tax assessments and fines.
When the authority detects irregularities during customs inspection or a verification of goods in transit, it may initiate the Administrative Procedure in Customs Matters (Procedimiento Administrativo en Materia Aduanera, PAMA) and order the precautionary seizure of the goods and, where applicable, of the means of transport, for example for undervaluation, lack of documentation proving lawful presence, or undeclared goods. The individual has a peremptory deadline to offer evidence and arguments.
The PAMA resolution may be challenged through the appeal for annulment (recurso de revocacion) before the SAT or the annulment trial before the Federal Court of Administrative Justice, and then by amparo. The matter is especially relevant for maquiladora and IMMEX companies and for foreigners who import to or export from Mexico.
Governing laws customs law
- Ley Aduanera y su Reglamento
- Ley de los Impuestos Generales de Importación y de Exportación
- Reglas Generales de Comercio Exterior (SAT)
- Ley del Impuesto al Valor Agregado y Ley del IEPS
- Código Fiscal de la Federación
- Decreto IMMEX y tratados de libre comercio aplicables
Process and timelines
In the PAMA, after the precautionary seizure, you have 10 business days to offer evidence and arguments before the authority, which must issue a resolution within four months. Against it lies the appeal for annulment within 30 business days or the annulment trial before the TFJA within 30 days, and then direct amparo. It is possible to replace the seizure with a bond to release the goods. Total timeframes, with challenges, range from several months to more than a year.
Documents usually required
- Import or export pedimento and its annexes
- Commercial invoice and transport document (bill of lading, air waybill, or consignment note)
- Document establishing the value and origin of the goods
- Brokerage authorization to the customs broker and importers' registry
- Record of the initiation of the PAMA and of the precautionary seizure
- Applicable permits, NOM, and non-tariff regulations
How much does it cost?
Fees depend on the value of the seized goods and on the stage: the defense within the PAMA differs from the subsequent annulment trial. There is usually a fee for the PAMA answer and another for the litigation, plus the cost of the bond to release the goods. Be careful with anyone who promises to recover the goods without analyzing the pedimento and the tariff classification, or with intermediaries who offer informal arrangements at customs.
When do you need this lawyer?
You need a customs lawyer when customs seizes your goods or notifies you of a PAMA for undervaluation, incorrect classification, or missing documents; when the SAT assesses a foreign-trade debt against you; or when you import or export regularly and want to comply with the registry, the NOM, and the non-tariff regulations. Also if you are a foreigner or an IMMEX company and an inspection puts your supply chain at risk.
Red flags when hiring
- Promising to release the goods without reviewing the pedimento or the PAMA
- Offering informal arrangements with customs personnel
- Letting the 10 days to offer evidence in the PAMA lapse
- Ignoring the tariff classification and the customs value
- Intermediaries without a license claiming to act as customs brokers
Lawyers for customs law
Frequently asked questions
What does a customs-law lawyer do in Mexico?
An attorney specialized in customs law advises and represents individuals and companies in matters governed by this area. In practical terms, it is a matter of federal jurisdiction, so it is governed by federal laws and litigated before district courts. Matters are resolved mainly before administrative bodies and tribunals. The central applicable rule is the Ley Aduanera (Customs Law) and its Regulations.
What laws govern customs law in Mexico?
The main applicable provisions are: the Customs Law (Ley Aduanera) and its Regulations; the Law on General Import and Export Duties; the General Rules of Foreign Trade (SAT); the Value Added Tax Law and the Special Tax on Production and Services Law (IEPS); the Federal Tax Code; the IMMEX Decree and applicable free trade agreements. A lawyer experienced in this area interprets how these rules combine in your specific case and which judicial criteria are relevant.
Can I file an amparo (constitutional relief action) in a customs law matter?
Yes. In customs law it is common to resort to the amparo proceeding (constitutional relief), governed by the Amparo Law (Ley de Amparo), when an act of authority violates fundamental rights or unconstitutional rules are applied. Amparo has strict deadlines (as a general rule, 15 business days), so it is best to act quickly.
How much does it cost to hire a customs lawyer?
Fees depend on the value of the seized goods and on the stage: the defense within the PAMA differs from the subsequent annulment trial. There is usually a fee for the PAMA answer and another for the litigation, plus the cost of the bond to release the goods. Be careful with anyone who promises to recover the goods without analyzing the pedimento and the tariff classification, or with intermediaries who offer informal arrangements at customs. Modalidades habituales: igualada mensual, cobro por hora, cuota litis (porcentaje sobre el resultado) o esquemas mixtos. En Letrados.mx nuestros abogados te explican sus honorarios por adelantado.
How urgent is it to address a customs law matter?
A customs law matter usually requires immediate attention, often with strict deadlines of hours or days. If you are within a deadline in your customs law case, don't wait: describe your situation and we will connect you with an attorney the same day.
What documents do I need for a customs law matter?
Suele pedirse: Import or export pedimento and its annexes; Commercial invoice and transport document (bill of lading, air waybill, or consignment note); Document establishing the value and origin of the goods; Brokerage authorization to the customs broker and importers' registry; Record of the initiation of the PAMA and of the precautionary seizure; Applicable permits, NOM, and non-tariff regulations. No te preocupes si te falta alguno: el abogado te indicará cómo obtenerlo.
I am a foreigner, can a customs law attorney help me in Mexico?
Yes. In customs law we handle many cases for foreigners and for Mexicans living abroad. We can connect you with lawyers who speak English and other languages and who handle cross-border matters, remote procedures and powers of attorney.
How do I choose a good customs law lawyer?
Verify their cedula profesional (professional license) in the SEP's Registro Nacional de Profesionistas (National Registry of Professionals), confirm that they have concrete experience in customs law -being a general lawyer is not enough- and ask them to explain the strategy and the fees in writing before administrative bodies and courts. Every customs law lawyer at Letrados.mx has a verified cedula profesional.
How long does it take to resolve a customs law matter?
In the PAMA, after the precautionary seizure, you have 10 business days to offer evidence and arguments before the authority, which must issue a resolution within four months. Against it lies the appeal for annulment within 30 business days or the annulment trial before the TFJA within 30 days, and then direct amparo. It is possible to replace the seizure with a bond to release the goods. Un abogado de derecho aduanero puede darte una estimación realista tras revisar tu caso.
Is the first consultation with a customs law lawyer free?
Yes. At Letrados.mx the first assessment of your customs law case is normally free of charge. Describe your case and an attorney specialized in customs law will review it and advise you before you decide whether to proceed.
Do you handle customs law cases throughout Mexico?
Yes. We handle customs law cases in all 32 states of the country. Once you tell us your state and city, we assign you a lawyer who knows the local courts and rules that apply to a customs law matter.
What warning signs should I avoid when hiring for customs law?
Ten cuidado con: Promising to release the goods without reviewing the pedimento or the PAMA; Offering informal arrangements with customs personnel; Letting the 10 days to offer evidence in the PAMA lapse; Ignoring the tariff classification and the customs value; Intermediaries without a license claiming to act as customs brokers. Un abogado serio te da certidumbre por escrito y nunca garantiza resultados imposibles.
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