For an importer, arriving at customs and discovering that its registration has been suspended, with the goods in the customs facility and clients waiting, can cost more than a fine.
What the law requires
Anyone bringing goods into Mexican territory must be registered in the Importers Registry (Padrón de Importadores) and, where applicable, in the Specific Sectors Importers Registry (Padrón de Importadores de Sectores Específicos) or the Sector Exporters Registry (Padrón de Exportadores Sectorial), kept by the Tax Administration Service (SAT), under Article 59, section IV, of the Customs Law (Ley Aduanera). To be registered, they must be current in complying with their tax obligations, prove their registration in the Federal Taxpayers Registry and meet the other requirements of the Regulations and of the SAT rules. The General Foreign Trade Rules (Reglas Generales de Comercio Exterior) set out the requirements and the grounds for suspension in their chapter on registries, and their Annex 10 lists the specific sectors.
Registration is not settled with a single filing: because it depends on being current with tax obligations, an omitted return, an unpaid tax assessment or an unreported change of address can affect it at any time, even if the company has changed nothing in its foreign trade operations.
The customs authority has the power to suspend importers and exporters from those registries under the applicable provisions (Article 144, section XXXVI). In turn, a customs broker who clears goods for an unregistered importer, when registration is required, risks cancellation of its license (Article 165, section X), so no broker will agree to do it.
What to do and by when
- Check your tax compliance opinion (opinión de cumplimiento) every month; if it is negative, correct it before your next import.
- Verify that your tax address can be located by the authority and that your advanced electronic signature is valid.
- Confirm whether your goods require sector-specific registration under the current Annex 10.
- Check that the details of your foreign supplier and of your tax address in the customs entry form (pedimento) are accurate.
- Assign one person to review the registry status periodically, so that you learn of a suspension before your customs broker does.
Recommendations to mitigate risk
Without an active registration, goods cannot be cleared. In addition, if the name or address of the foreign supplier or the importer’s tax address declared in the customs entry form is false or nonexistent, or the supplier cannot be located at the stated address, the goods and the means of transport carrying them are subject to precautionary seizure (Article 151, section VI). A registry suspension does not in itself result in a fine, but it stops the supply chain until it is resolved, and each day the goods are held carries storage costs and the cost of failing to deliver to clients.
How we approach it at LEXURE
We monitor the requirements for your registration and address the grounds for suspension; if a suspension does occur, we handle the reinstatement.
If your company imports regularly and does not review its compliance opinion every month, schedule a diagnostic meeting with us.
Legal basis
- Customs Law, last amended in the Official Gazette of the Federation (DOF) on November 19, 2025, Articles 59, section IV, 144, section XXXVI, 151, section VI, and 165, section X. Current text (opens in a new tab)
- General Foreign Trade Rules for 2026, Annex 10, DOF January 14, 2026. SAT publication (opens in a new tab)
This note is for information only and describes the law in force on the verification date. It is not legal advice on a specific matter. It is a translation of the Spanish original: Mexican law is published in Spanish, and the official Spanish texts prevail.