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Customs entries are far more than a simple document requirement—they are the backbone of fiscal and legal compliance in international trade.
Every incorrect declaration can trigger SAT alerts, cause delays at customs, and even jeopardize key benefits such as OEA Certification or your Importers Registry.
At EO Consulting, we have identified recurring error patterns that—when properly reviewed—can be prevented entirely.
1. Incorrect Tariff Classification
The tariff code determines taxes, regulations, restrictions, and any duty-relief benefits. If it is declared incorrectly, you may:
- Pay the wrong duties (overpayment or underpayment).
- Fail to comply with Mexican Official Standards (NOMs) or permits.
- Lose eligibility for trade agreements such as USMCA.
- Face SAT penalties during electronic audits.
Why does it happen?
Many companies rely on outdated catalogs or leave classification entirely to their customs broker without internal validation.
Practical solution:
Conduct a technical tariff classification audit every six months. This is crucial when LIGIE reforms, fiscal changes, or trade agreement updates occur.
2. Declared Value Missing Mandatory Components
Customs value must include all elements that reflect the true value of the goods:
- Commercial invoice price
- International freight and insurance
- Royalties, license fees, or indirect commissions
- Design or development services carried out abroad
Risks of incorrect valuation:
- Underpayment of IGI and VAT
- Fines for undervaluation
- Observations in electronic or on-site audits
In 2024, over 40% of customs audits in mid-sized manufacturing companies detected mistakes in customs value integration.
Practical solution:
Implement a standardized customs-value integration template and train your accounting and logistics teams.
3. Incomplete or Inconsistent Supporting Documentation
The customs entry must include current and accurate documents that support every declared detail, such as:
- Original commercial invoice
- Detailed packing list
- Airway bill or bill of lading
- Certificates of origin (if applying trade agreements)
- Permits or NOMs according to the tariff code
Typical errors:
- Invoices missing breakdowns that affect customs value
- Discrepancies between the declared supplier and the real document
- Invoice numbers or dates that do not match the customs entry
Consequences:
A missing or incorrectly uploaded document can invalidate the entire customs entry during a review.
If no supporting document exists, SAT may conclude that taxes were omitted.
Practical solution:
Implement a digital documentation checklist before closing any entry and train your team in cross-validation.
Explore our specialized audit service
4. Incorrect Declaration of Supplier or Country of Origin
These fields are essential for:
- Applying preferential duty treatment
- Determining regulations based on origin
- Demonstrating supply-chain legality and traceability
Common issues:
- Using supplier’s fiscal address instead of manufacturing country
- Incorrect country due to automated ERP settings
- Mixing origins in consolidated shipments without documentation
Consequences:
This may result in the denial of preferential treatment, issues with non-tariff controls, and penalties for false or misleading information.
Practical solution:
Create an internal origin-validation policy and coordinate with your procurement and legal departments to keep supplier data updated.
5. Lack of Accounting-Tax Reconciliation vs. Customs Entries
One of SAT’s most frequent audits involves reconciling your accounting records with customs information.
Frequent inconsistencies:
- Differences between CFDI values and declared customs values
- Duplicate or cancelled entries still recorded
- Date mismatches affecting VAT deductions or refunds
These inconsistencies allow SAT to deny refunds, initiate audits, or apply presumptions of tax evasion.
Practical solution:
Perform automated monthly reconciliations between your accounting system, VUCEM, and entries transmitted by your customs broker.
The Customs Entry Review is no longer a simple operational step—it is a strategic fiscal and compliance safeguard for your company.
Preventing these five mistakes not only protects your finances but also strengthens your profile before SAT, customs authorities, and international clients.
