Mexico trade compliance: the pedimento, LIGIE codes, and getting duty back
Mexico trade compliance means every import and export correctly declared on the pedimento through SAT — the LIGIE tariff classification, customs value, and origin — with the importer of record liable and a devolución (refund) route for duties overpaid. Mexico is one of the highest-volume trade lanes in the world and one of the most audit-active. SAT cross-checks pedimentos against invoices, valuations, and CFDI records — and the same machinery that catches underpayment means overpaid duty is documented, provable, and refundable.
The four declarations every Mexico shipment depends on
1. Classification — the fracción arancelaria
Mexico uses an 8-digit tariff line under the LIGIE law, built on the global HS. The fracción sets the ad valorem rate. A misclassified fracción with a higher rate leaks duty on every pedimento — and SAT’s own records document exactly how much.
2. Valuation — valor en aduana
Customs value follows the transaction value method: invoice price plus packing, assists, and royalties, plus freight and insurance to the border. SAT actively audits undervaluation — but the same rigor means overvaluation is equally documented and correctable.
3. Origin — USMCA preference
USMCA (T-MEC) zero-rates qualifying goods between Mexico, the US, and Canada where rules of origin are met and certification is valid. Goods shipped duty-paid that qualified for preference represent recoverable overpayment.
4. Admissibility — NOMs, permits, and sector registries
Mexican Official Standards (NOMs), import permits, and sector importer registries gate release. Missing compliance documentation holds the shipment at the aduana — and a held shipment burns terminal free time.
How a compliance gap becomes a recoverable overcharge
Mexican trade compliance is usually framed around surviving SAT audits. The flip side: SAT’s documentation discipline means every pedimento, payment, and CFDI is on record — so when a fracción arancelaria carried 15% where the correct line carries 0% under preference, the overpayment is fully evidenced. Devolución claims succeed on documentation, and the documentation already exists.
| Where the error sits | What it costs | How it comes back |
|---|---|---|
| Fracción with a higher ad valorem rate | Excess duty on every pedimento | Devolución claim to SAT |
| USMCA preference never claimed | Full duty instead of zero | Claim with valid origin certification |
| Customs value includes non-dutiable elements | Duty paid on freight / assists mis-added | Rectification of the pedimento |
| Customs agent filing error | Duty drift you remain liable for | Devolución with evidence of the correct line |
| DTA and IVA computed on inflated value | Compounded overpayment | Corrected value feeding the refund claim |
Suspect your Mexican entries are overpaying?
Upload a pedimento or carrier invoice and the audit engine checks the fracción arancelaria, valuation basis and every charge line — flagging what is recoverable through a devolución claim. No software to install, NDA signed before you send anything.
Frequently asked questions
How do I recover overpaid customs duty in Mexico?
File a devolución (refund) claim with SAT, supported by the pedimentos, payment records, and evidence of the correct classification or value. SAT’s own documentation requirements work in the claimant’s favor — the overpayment is already on record.
What is a pedimento?
The pedimento is Mexico’s customs declaration document — the single record of an import or export that captures the tariff classification, customs value, duties, and taxes. Every compliant entry into or out of Mexico has one.
Who is liable for a wrong tariff classification in Mexico?
The importer of record. Customs agents (agentes aduanales) prepare and file the pedimento, but SAT holds the importer liable for classification and valuation errors — agent mistakes land on your account.
What is IMMEX?
IMMEX is Mexico’s maquiladora program allowing temporary import of inputs duty-deferred for manufacturing and re-export. It carries heightened record-keeping and compliance obligations in exchange for the deferral benefit.