Guide

Importing into Mexico: requirements, roles and process.

An overview of who does what in a Mexican import, what needs to be in place before the first shipment, and how a shipment moves from supplier to warehouse.

In short: to import goods into Mexico commercially, you need a defined importer registered in the SAT’s Padrón de Importadores, a licensed customs broker to file the pedimento, correct tariff classification and origin, compliance with applicable product standards (NOMs), and the duties and taxes paid. PCG coordinates this process. It is not a customs broker.

Last updated: September 25, 2026 · PCG Innovations

Roles

Four roles in every import.

Importer of record

The party on the customs declaration, responsible for taxes, duties and compliance. Must be registered in the Padrón de Importadores.

Customs broker

A licensed professional or agency that files the pedimento and clears the goods, acting under a formal mandate from the importer.

Forwarder / carrier

Moves the goods internationally and issues the transport documents.

Coordinator

Aligns supplier, forwarder, broker and warehouse, and reports status. This is PCG’s role.

Before the first shipment

What needs to be in place.

Full requirements guide

  • Importer of record defined and documented
  • Active RFC, valid e.firma, positive compliance opinion and a verifiable fiscal address
  • Registration in the Padrón de Importadores, plus sector-specific registration where the product requires it (SAT)
  • Customs broker selected and formally authorized
  • Tariff classification confirmed per SKU
  • Origin documentation for any preferential treatment claimed
  • Applicable NOMs identified, including Spanish commercial labeling
  • Landed-cost model with duties, taxes and fees

The process

How a shipment moves into Mexico.

A simplified view. Your customs broker defines the exact procedure for each operation.

  1. Pre-shipment preparationDocuments, classification, origin, standards and cost validated before goods leave the supplier.
  2. Freight and transitGoods move by sea, air or land; transport documents are issued and shared with the broker.
  3. Pre-clearanceThe broker reviews documents and calculates duties and taxes.
  4. Pedimento and paymentThe broker files the import declaration, and duties and taxes are paid.
  5. Customs clearanceGoods are presented to customs and released or selected for inspection.
  6. DeliveryGoods move to the 3PL or fulfillment center and are received and counted.
  7. ReconciliationActual landed cost, quantities and the complete file are reconciled and archived.

Read the step-by-step guide

What changed in 2026

Origin and documentation matter more.

Read the 2026 update

  • A reform of the Customs Law, published in the DOF on November 19, 2025, took effect on January 1, 2026, broadening the liability of customs brokers and tightening documentation requirements. Source: EY México.
  • Since January 1, 2026, higher duties (up to 50% in some sectors) apply to 1,463 tariff lines for goods from countries without a trade agreement with Mexico. Source: Clark Hill.
  • Practical effect: re-validate landed-cost models and keep complete, organized files for every operation. Confirm current treatment with a licensed customs broker.

FAQ

Frequently asked questions

Do I need a customs broker to import into Mexico?

Formal commercial imports into Mexico are filed through a licensed customs broker or customs agency, which submits the pedimento on the importer’s behalf.

What is the Padrón de Importadores?

It is the SAT’s importer registry. Registration is required to import goods for commercial purposes, and some sensitive product categories require an additional sector-specific registration.

Does PCG clear goods through customs?

No. PCG coordinates import operations: supplier documents, product data, freight, broker handoffs, milestones, delivery and reconciliation. Clearance is performed by licensed customs brokers.

Next step

Planning your Mexico expansion?

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