In Mexico’s current regulatory landscape, foreign trade operations face increasingly stringent oversight due to government policies aimed at increasing revenue collection, curbing tax evasion, and preventing the misuse of export schemes.

The tax and customs authorities — SAT, ANAM, and UIF — have enhanced their verification mechanisms through electronic audits, on-site inspections, in-transit reviews, and even artificial intelligence-based tools to detect irregularities.

Moreover, recent legal reforms have classified certain actions as serious tax offenses, including smuggling, simulated operations, and the omission of contributions in customs transactions, which may result in:

In this context, prevention and continuous compliance have become strategic imperatives for importing and exporting companies seeking to protect their operations, financial integrity, and corporate reputation.

A preventive audit scheme enables companies to identify regulatory deviations before they escalate into fiscal or administrative contingencies. Its key benefits include:

Rather than waiting for an official inspection or reacting under pressure, compliance-driven companies choose to proactively audit their operations with expert guidance, ensuring each link in their foreign trade chain aligns with current legal standards.

At ST STRATEGO, we’ve developed a robust and comprehensive preventive audit and advisory model in foreign trade and tax compliance, known as Compliance 360° — designed for companies with certifications such as IMMEX, VAT CERTIFICATION, OEA, CTPAT, PROSEC, or those under strict fiscal scrutiny.

• Preventive audits across key areas (Annexes 24, 30, 19, and 22)
• Review of customs entries, IMMEX operations, return declarations (RT), and more
• Evaluation of documentary compliance vs. actual operations
• Normative and technical checklists aligned with the Customs Law and Fiscal Code
• Assessment of IMMEX program obligations and VAT/IEPS certification requirements

• Evaluation of OEA/CTPAT compliance requirements
• Analysis of IMMEX program permanence criteria
• Verification of appropriate use of importer/exporter registries

• Tailored recommendations by department and operation type
• Alignment with SAT and CBP (U.S.) standards
• Improvement of internal customs control systems

• Specialized legal advice on foreign trade, audits, and administrative procedures
• Assistance in responding to government requests and inspections
• Preparation for certification renewals and validations

• Specialized courses on customs and tax compliance
• Operational workshops by department (logistics, accounting, legal, etc.)

• Detailed reports on findings, risks, and corrective actions
• Deliverables scheduled monthly, bimonthly, or quarterly
• Support in procedures arising from internal audit results

At ST STRATEGO, we bring over 20 years of combined experience across both public (SAT, ANAM, Ministry of Economy) and private sectors, enabling us to deliver high-level technical-legal analysis backed by real-world knowledge of how authorities operate.

This allows us to:

• Identify risk points before they trigger sanctions
• Prevent operational or certification-related errors
• Design defense or improvement strategies with precision and efficiency

The customs audit environment in Mexico allows no room for improvisation. In today’s regulatory climate, merely complying is not enough — it must be demonstrably supported with documentation, strong internal controls, and expert advisory services that ensure legal certainty.

The Compliance 360° model by ST STRATEGO provides companies with a structured, effective, and proactive approach to maintain compliance, avoid penalties, and safeguard their international operations.

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