CIRCULAR 2/25 IAF® – Declaration of Inaccurate Data in the Customs Entry
1/1/25, 5:00 PM
Over the past three years, foreign trade authorities have increased the enforcement of audit actions against taxpayers who have reported inaccurate data in customs declarations (pedimentos). This is due to the fact that such inaccuracies cannot be directly detected by the authority’s institutional system known as “Cognos"...
-Data Considered Inaccurate-
According to Annex 19 of the General Rules for Foreign Trade, the customs declaration data (pedimento) that, when omitted or inaccurately declared, constitute a cause for infraction are as follows:
-Date of entry of the goods into national territory (import).
-Customs declaration key (clave del pedimento).
-Type of operation.
-Customs declaration number.
-Importer/Exporter RFC code.
-Seller or buyer country code.
-Country of origin or final destination code.
-Code for the means of transport entering the country.
-Tariff classification (fracción arancelaria).
-Unit of measure code according to TIGIE.
-Quantity of goods in TIGIE units.
-Customs value of the goods.
-Freight charges.
-Insurance charges.
-Packaging charges.
-Other incrementable charges.
-Date of tax payment.
-Commercial value of goods.
-Value added in products manufactured by companies with IMMEX Program.
-Customs broker license or authorization number, customs agency or warehouse authorization number.
-Permits, authorizations, and identifiers/codes.
-Permit, authorization, and identifier/code numbers.
-Serial numbers, part numbers, brand, or model—when the declared data differ in one, two, or three alphanumeric characters from those physically on the goods—or, where applicable, the technical or commercial specifications required to individually identify the goods and distinguish them from similar items, when such data exist and are not stated in the customs declaration, CFDI or equivalent document, shipping document, or any attachment to the declaration.
-Container number.
-Container type code and type of road transport vehicle.
-Referenced deposit (payment reference line) and, if applicable, proof of electronic payment in accordance with Annex 22, Appendix 23.
-QR code, payment or compliance verifier.
-INCOTERM.
-Decrementables, in accordance with Article 66 of the Law (transport decrementables, insurance decrementables, loading decrementables, unloading decrementables, and other decrementables).
-Infraction-
The infraction related to the obligation to transmit and present information and documentation, as well as to submit inaccurate or omitted data in the customs declaration, is classified under Article 184, Section III of the Customs Law.
-Fine-
In accordance with Article 185, Section II of the Customs Law, and as stated in Annex 13 of the current General Rules for Foreign Trade, the fine for declaring inaccurate data in the customs declaration ranges from $2,330.00 to $3,310.00 MXN per document.
-Conclusion-
In conclusion, it is advisable for taxpayers to carefully verify the information declared in the customs declaration before it is validated and processed by the authority, to avoid incurring the aforementioned fine.
Furthermore, it is strongly recommended that taxpayers have a specialized team to conduct preventive foreign trade audits, which consist of thoroughly reviewing records, systems, and any tools containing information related to the company’s foreign trade operations. The goal is to assess compliance with tax and customs obligations and detect any irregularities before the authority exercises its audit powers, such as on-site visits, verification visits, origin verification, desk audits, or electronic audits.
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