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In an increasingly strict tax and customs environment, foreign trade audits in Mexico have become one of the main tools used by authorities to detect irregularities, omissions, or improper practices.
The alarming reality:
8 out of 10 audits conducted in 2024 by SAT or AGACE resulted in financial penalties, importer registry suspensions, or the loss of IMMEX programs.
The good news is that these penalties can be prevented through practical actions, strong documentation control, continuous training, and—most importantly—the guidance of an expert in customs compliance. This article explains how to prepare your company effectively.
What Are Foreign Trade Audits?
These are detailed reviews conducted by tax or customs authorities (SAT, AGACE, SEDENA, SEMARNAT, etc.) to verify that companies comply with legal requirements in their import, export, or regulated-goods operations.
Do you need support during an audit or review? Learn about our services.
Audits may focus on:
- Tariff classification
- Customs valuation
- Origin of goods
- Compliance with non-tariff regulations and restrictions (RRNA)
- Correct use of programs such as IMMEX or PROSEC
- Legal stay of goods within national territory
Most common types of foreign trade audits
| Type of Audit | Conducted By | Main Focus |
|---|---|---|
| Electronic audit (digital home visit) | SAT / AGACE | Review of entry documents, annexes, electronic files |
| Desk review | SAT | Accounting, tax, and customs information |
| On-site audit (physical inspection) | AGACE | Physical verification of goods, documents, and logistics processes |
| Origin verifications | SAT / trade partners | Validation of trade agreements and certificates of origin |
Read more about Legal Representation in Customs Audits: Protect your company before the authority
What Errors Lead to the Most Penalties?
The most frequent mistakes that result in fines or suspensions include:
- Incorrect use of tariff codes
- Declared value lower than actual transaction value
- Missing supporting documents (invoices, BL/AWB, certificates)
- Omission of import permits or RRNA requirements
- Discrepancies between inventory systems and customs documents
- Improper use of the IMMEX program for non-productive activities
A single mistake in tariff classification, for example, can cause tax differences of up to 25% per operation.
How to Prepare for an Audit and Avoid Penalties
1. Quarterly preventive audit
Implement periodic reviews of key operations to identify risk areas before the authority does.
Benefit: Avoids penalties, strengthens internal processes, and corrects errors in advance.
2. Automation and documentation validation
Use tools that validate data in real time such as tariff codes, origin, customs value, and required permits.
3. Training for operational and tax teams
One annual training session is not enough. Regulations change constantly and teams must stay updated.
Recommended topics:
- 2025 tax and customs updates
- Tariff classification criteria
- Correct interpretation of trade agreements
4. Expert support during the audit process
Having a specialist during an audit can be the difference between a minor observation or a severe penalty.
EO Consulting provides full support:
Before: diagnostic and preventive audit
During: legal and technical strategy
After: follow-up and corrective actions
2025 Trends in Foreign Trade Oversight
Key data:
- SAT will increase the use of artificial intelligence to detect risk patterns.
- Audits will prioritize companies with frequent supplier changes or atypical values.
- Origin verifications will intensify due to the strengthening of USMCA and new agreements with Asia.
Recommendation: Implement a digital customs compliance strategy that integrates technology, trained personnel, and specialized advisory services.
The best way to face an audit is to be prepared before it happens. Compliance not only protects your company; it strengthens internal processes, builds trust with clients, and speeds up operations.
With EO Consulting, you can turn risk into certainty.
Contact us for a preventive audit or support during an ongoing review.
