Impact on Foreign Trade
The inclusion of tax and customs offenses in the catalog of crimes subject to mandatory pretrial detention means that those accused will be held in custody throughout the legal process — without the possibility of alternative precautionary measures.
This poses a serious risk to companies, customs brokers, and foreign trade professionals who, due to operational errors, lack of internal controls, or third-party malpractice, may face criminal proceedings with immediate incarceration.
Moreover, the reform prohibits analogous or broad interpretations of the law, requiring literal application. This reduces the scope for legal defense and increases the risk of arbitrary or disproportionate detentions, particularly for corporate officers and legal representatives.
From Administrative Oversight to Criminal Liability
Traditionally, most foreign trade irregularities were considered administrative issues that could be corrected via fines or program suspensions. However, this reform marks a paradigm shift: operations involving falsified documentation, misclassified goods, undervaluation, or simulated exports now carry the threat of criminal prosecution.
The expansion of mandatory pretrial detention to cover these activities sends a clear message: tax and customs offenses are no longer seen as minor violations — they are treated as high-risk crimes.
This puts added pressure on companies to thoroughly review their operations, document management, and compliance strategies, particularly under IMMEX, PROSEC, or VAT certification programs.
The Role of Preventive Audits
Given this legal landscape, it is essential for companies engaged in foreign trade to implement preventive tax and customs audits. These audits help identify vulnerabilities before they escalate into legal or criminal issues, allowing businesses to:
- Detect and correct documentation or classification errors.
- Ensure consistency between digital tax receipts (CFDIs), customs declarations, and inventory control systems.
- Evaluate whether they are at risk of falling under the scope of the new pretrial detention standards.
A preventive audit not only reduces legal and financial risks — it reinforces a culture of compliance, enhances a company’s operational reputation, and improves its relationships with authorities and trade partners.
Compliance Is No Longer Optional
The 2024 constitutional reform on mandatory pretrial detention represents a major shift in the legal and regulatory landscape for companies involved in foreign trade. In this new context, compliance is not a formality — it is a safeguard.
Companies must now be proactive, not reactive. Implementing robust internal controls and conducting periodic audits are not only best practices — they are essential defenses in an environment where administrative missteps can now trigger criminal proceedings.
At ST. STRATEGO, we help companies ensure full compliance with tax and customs obligations.
We provide tailored preventive audit services and strategic guidance to help your business avoid sanctions and criminal exposure in this evolving legal environment.
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