In Mexico, foreign trade is governed by a legal and administrative framework designed to ensure the legality, traceability, and control of goods entering or leaving the country. Within this structure, the Importers and Exporters Registry is one of the most essential mechanisms for authorizing and overseeing the participation of individuals and companies in customs-related activities.
This registry is administered by the Tax Administration Service (SAT) and is a mandatory requirement for conducting import or export operations. Individuals or businesses intending to engage in foreign trade must be registered in the General Importers Registry, and in certain cases, in the Sector-Specific Registry, depending on the type of merchandise involved.
The main purpose of the registry is to ensure that those participating in foreign trade are properly identified, fiscally compliant, and actively fulfilling their tax obligations. It also allows the tax authority to closely monitor sensitive goods, prevent tax evasion, smuggling, or fraudulent activities, and reinforce national security.
Access to and permanence in the registry require compliance with several conditions, such as holding a valid e.firma (electronic signature), maintaining a positive tax compliance status, having a verifiable fiscal domicile, and meeting accounting and tax obligations. Non-compliance with these requirements can lead to suspension or cancellation of the registration, effectively preventing the entity from legally operating in foreign trade.
In this context, the Importers and Exporters Registry is not merely an administrative procedure but a fundamental component of Mexico’s fiscal and customs control model. A thorough understanding of its operation is essential for any actor involved in international commerce[1].
Furthermore, it should be noted that having a General Register of Importers and Exporters is an essential requirement for obtaining authorizations such as: IMMEX, VAT AND IEPS CERTIFICATION, PROSEC, RULE 8°, and OEA.
The obligations for maintaining authorization on the Register are extensive; however, we have listed the most important ones below.
There are currently more than 50 grounds for suspension from the Register, established by the Tax Administration Service (SAT), which are set out in Rules 1.3.3. and 1.3.4. of the General Rules on Foreign Trade (RGCE) currently in force.
If a company is suspended from the registry, this will be sufficient grounds for the authority to automatically suspend its registration.
In addition, suspension from the importers’ registry will result in immediate suspension from the IMMEX program and VAT and IEPS certification.
Therefore, compliance with all foreign trade obligations must be exhaustive and comprehensive.
At ST Stratego, as a firm specialized in tax and foreign trade matters, we provide comprehensive support for everything related to importer registries and customs operations.
From registration, renewal, and reactivation of importer programs, to the prevention of risks that could lead to suspension, our team is here to ensure your operations remain compliant and uninterrupted before the authorities.
[1] For the importation of certain goods (mainly sensitive goods), it will also be necessary to have a sectoral registration.