Executive Guide to Trade Compliance in Mexico: Duties Every Company Must Know.

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In recent years, Mexico has significantly intensified its oversight of foreign trade operations, placing companies—especially those under special programs like IMMEX—under increasing scrutiny by tax and customs authorities.

The SAT (Tax Administration Service) has not only expanded its electronic auditing capabilities, but also refined its risk assessment models to identify inconsistencies, omissions, and potential regulatory breaches in import-export activities.

As a result, companies operating across borders must now demonstrate full traceability, legal substance, and operational control in all their foreign trade activities. Failure to comply can result in serious consequences: from fines and program suspensions to even criminal proceedings in cases involving tax fraud or customs violations.

This article outlines the strategic compliance obligations that companies involved in international trade must meet to reduce exposure to risk and maintain uninterrupted operations in Mexico.

The following is a summary of the main formal obligations for companies carrying out foreign trade operations in Mexico.

  1. Tax Obligations

  1. Customs Obligations

  1. Inventory & Traceability Obligations

  1. Program-Specific Obligations (if applicable).

IMMEX

  • Export at least 10% of annual sales.
  • Return temporarily imported goods within 6–18 months.
  • Submit Annual Operations Report (RAO).
  • Use imported inputs strictly in authorized processes.

PROSEC

  • Import only authorized goods under the designated sector.
  • Submit an annual report to the Ministry of Economy.
  • Keep registration information current.

Rule 8

  • Use goods strictly for the production of approved final products.
  • Submit technical and production reports.
  • Maintain strict inventory controls by production order.

VAT-IEPS Certification

  • Submit monthly reports (Annexes 24 and 30).
  • Maintain positive tax compliance record.
  • Renew certification before it expires.
  1. Legal and Document Obligations.

  1. Obligations with Authorities

  1. Operational Obligations

 

At ST Stratego, we help companies navigate Mexico’s complex foreign trade environment with precision, strategy, and full regulatory alignment.

From IMMEX program compliance and customs procedures to VAT/IEPS certification, inventory control, and preventive audits, our team of experts—many with public-sector experience—supports your operation to stay compliant, efficient, and audit-ready.

In an era of intensified oversight and electronic audits, staying ahead of your obligations is not just about avoiding penalties—it’s about protecting your business continuity and international competitiveness.

Let us help you meet your obligations, mitigate risks, and strengthen your global trade operations with confidence.

We’ve sat on both sides of the table. Now we sit with you.

This document does not constitute a particular consultation, and therefore, ST Stratego, is not responsible for the interpretation or application given to it. The total or partial reproduction of this publication, by any means or procedure, is prohibited without the prior, express and written authorization of the author. Any form of unauthorized use will be prosecuted in accordance with the provisions of the Federal Copyright Law. We are at your service to answer your questions or comments, for more information on this subject and our services, please contact us at: info@stratego-st.com