The customs entry (pedimento) is the official declaration of your operation to the tax authority (SAT): what you imported, from where, at what value and how much tax you paid. It’s also your proof of legal importation for the goods in Mexico, and a tax document you must keep for at least 5 years. Your customs broker prepares it — but knowing how to read it is how you protect yourself.
The most common entry codes
- A1 — definitive import or export (the standard operation)
- IN — temporary import under IMMEX
- A3 — regularization of goods
- R1 — correction (amending an entry that has already been paid)
- V1 — virtual operations between IMMEX companies
The fields you SHOULD check
- The importer’s RFC (tax ID) — an error here invalidates your proof.
- Tariff code and NICO on each line item — they set the taxes and regulations.
- Customs value and commercial value — they must reconcile with your invoice plus dutiable additions.
- Origin and seller’s country — they determine treaties and anti-dumping duties.
- Identifiers — the codes that declare NOMs, permits, certificates of origin.
- The tax summary box — IGI, DTA, VAT, IEPS: what you paid and how it was calculated.
Errors you catch by reading the entry
- Inherited, incorrect tariff codes (you overpay… or underpay, which is worse).
- Treaty preferences not applied despite a certificate of origin on hand: money given away.
- Omitted additions to value: a time bomb in an audit.
One piece of advice
Always ask for the complete entry with its annexes and archive it linked to the invoice, BL and proofs of payment. In a tax-authority review (up to 5 years later), that file IS your defense. If a term doesn’t ring a bell, our glossary explains it in plain language.
Want an audit of your recent entries? Write to us — finding an error yourself is worth far more than having the SAT find it.