Mexico Customs Enforcement

The Mexican Tax Authority (SAT) has increased enforcement against tax evasion and smuggling. This will impact U.S. exporters, as their exports to Mexico will be more closely scrutinized.

On January 8, 2025, SAT announced Plan Maestro 2025, which seeks to increase tax revenue in the current year through stricter customs compliance measures, including heightened scrutiny of special production and services taxes (IEPS) and the Value Added Tax (VAT). Underreporting or miscalculation may incur penalties and higher compliance costs.

USMCA benefits will face rigorous verification, and Mexican importers must ensure proper documentation of rules of origin to avoid penalties. Zero-rated VAT exports will receive heightened scrutiny to confirm compliance, ensuring all imports meet requirements to maintain eligibility.

The SAT will enforce VAT withholding on payments to foreign suppliers without a Mexican establishment. Timely re-exports under temporary imports, especially for Maquiladoras, will be strictly enforced. Inaccurate valuations at ports of entry can trigger audits and penalties for the Mexican importer. Misclassification may lead to additional assessments. U.S. exporters must ensure proper HS Code classification.

While this plan is still under development and not yet enacted into law, U.S. exporters should proactively prepare for increased customs compliance requirements and potential cost implications when these measures are implemented.

The official government notice is available here: 
https://www.gob.mx/sat/documentos/plan-maestro-2025-enero-2025

U.S. Commercial Service in Mexico can assist U.S. exporters in resolving customs-related issues. For further questions on this issue or if you encounter any problems with Mexican Customs, please Ask Manny, contact: Manuel.Velazquez@trade.gov