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Customs entries are essential documents for any import or export operation. A small mistake in their preparation can result in fines, audits, suspension from importer/exporter registries, and even the immobilization of goods.
This is why systematic review of your customs entries is not just recommended—it is an indispensable practice to maintain operational continuity and protect the financial health of your company.
Learn how EO Consulting helps companies maintain risk-free customs and tax operations.
What Is a Customs Entry and Why Is It So Critical?
It is the legal document that proves compliance with tax and customs obligations during the import or export of goods. It includes:
- Entry number and date
- Customs regime
- Tariff classification (HTS code)
- Customs value
- Identifiers, duties, countervailing duties
- Customs broker, importer, and supplier information
A single error in any of these fields may result in:
- Fines up to $100,000 MXN per entry
- Suspension from the importer/exporter registry
- Blocked operations before SAT or Customs
What Impact Can Errors in Customs Entries Have?
| Error | Consequence | Approximate Cost |
|---|---|---|
| Incorrect tariff classification | Fines, retroactive tax payments | $30,000–$80,000 MXN |
| Missing identifiers | Registry suspension or deep audit | $10,000–$50,000 MXN |
| Underdeclared customs value | Tax adjustments, interest, audit | $50,000+ MXN |
| Incomplete supplier data | Tax exposure, required rectification | $5,000–$15,000 MXN |
How to Review a Customs Entry Effectively
1. Verify the tariff classification
- Ensure the HTS code matches the description of the goods and complies with SAT/DOF criteria.
- Use TIPAT, TIGIE, and legal notes as reference tools.
2. Confirm the correct customs regime
- Is it temporary, definitive, or bonded warehouse?
- Does it align with your IMMEX, OEA, or other certification program?
3. Review identifiers and non-tariff regulations
- Were all required identifiers included? (e.g., “A1”, “VC”, “T1”, etc.)
- Did you include any necessary permits or NOMs?
4. Validate the customs value
- Did you include all incrementable expenses?
- Is the invoice in the correct currency, with the official exchange rate?
5. Archive and digitize all supporting documents correctly
- Invoice, BL/AWB, manifest, Certificate of Origin, COVE, etc.
- Ensure they are integrated into the electronic file and comply with SAT record-keeping rules.
According to SAT, electronic reviews increased by 45% in 2024, mainly due to inconsistencies in customs entries. The tax authority now cross-checks information with CFDIs, COVEs, and international supplier data.
This makes it more urgent than ever to implement preventive review processes.
How EO Consulting Helps You Prevent Risks
At EO Consulting, we perform specialized reviews of customs entries tailored to each company’s profile:
- Documentary audits of past operations
- Mass validation of tariff codes and duties
- Implementation of internal controls
- Training for foreign trade and import teams
Learn more about our Foreign Trade Audit and Compliance Service
Proper management and review of customs entries ensures continuity, efficiency, and asset protection. It is not just about “complying”—it is about anticipating risks.
Secure your operation with regular controls and expert review from customs-compliance specialists.
