# What is the pedimento and how do you read it?

> The most important document of your import: what it is, its entry codes (A1, IN, R1…) and the fields you should check.

Source: https://www.freightspot.com/en/resources/help/que-es-el-pedimento · Updated: 2026-07-26 · Category: Your first import · Publisher: FreightSpot

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](https://www.freightspot.com/en/resources/glossary) explains it in plain language.

**Want an audit of your recent entries?** [Write to us](https://www.freightspot.com/en/contact) — finding an error yourself is worth far more than having the SAT find it.

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