Importing doesn't end at customs: how to prepare for an inspection by the authorities
The release of goods from customs does not mark the end of the importer's obligations. Tax, customs, and health authorities possess verification powers that allow them to audit the legal status, traceability, and regulatory compliance of merchandise, even years after an operation has been concluded. Understanding the scope of these audits and maintaining proper document management is key to preventing sanctions, operational delays, and asset seizures.
For many companies, the success of an import appears to conclude once the goods clear customs and reach their destination. However, foreign trade operations can be subject to audits by tax, customs, and health authorities even after the clearance process has been finalized.
These verification powers allow authorities to ensure that the import was conducted legally, that the declared information is accurate, and that all applicable regulatory obligations were met. Therefore, having complete documentation and organized processes is essential to successfully handle any audit.
What are verification powers and why are they important?
Verification powers are legal attributes that allow authorities such as the Tax Administration Service (SAT), the National Customs Agency of Mexico (ANAM), and, when applicable, the Federal Commission for the Protection against Sanitary Risks (COFEPRIS), to check compliance with fiscal, customs, and health obligations related to a foreign trade operation.
These audits can cover tariff classification, origin of goods, compliance with non-tariff regulations and restrictions, validity of permits or health registrations, and documentary traceability of the operation.
Their importance lies in the fact that a documentary inconsistency or lack of supporting documentation can lead to information requests, economic sanctions, or effects on the continuity of operations.
How can authorities audit a foreign trade operation?
Verification powers can be exercised at different moments of the logistics chain and under different modalities. Depending on the audit, customs, tax, or health authorities may intervene. Among the most common are:
During customs clearance: the National Customs Agency of Mexico (ANAM), in coordination with the Tax Administration Service (SAT), can carry out mechanisms such as customs recognition or inspections using non-intrusive technology to verify that the merchandise corresponds to the information declared by the importer.
During transit of goods: customs and tax authorities can review the documentation covering the transport of goods and verify their legal stay within the national territory.
Through documentary reviews: SAT can issue information requests or conduct desk audits (cabinet reviews) to verify compliance with fiscal and customs obligations related to specific foreign trade operations.
Through visits or verifications at the company's facilities: depending on the type of merchandise, authorities such as SAT, ANAM, or COFEPRIS can review inventories, internal records, operational controls, and documentation that proves compliance with applicable obligations.
Although each authority exercises different powers within its scope of competence, they all share the same objective: to corroborate that the operation was real, legal, correctly declared, and duly documented.
How to prepare for an authority audit?
In the face of an audit, documentation is the main support to demonstrate that an operation was carried out correctly. Therefore, it is advisable to maintain complete and organized files from the beginning of the process.
Before importing: it is important to validate the tariff classification, verify applicable permits and registrations, and keep the technical documentation that supports the declared information.
During importation: there must be congruence between the customs declaration (pedimento), invoices, transport documents, and the information transmitted to the authority.
After importation: it is recommended to safeguard customs declarations (pedimentos), e-documents, payment receipts, and other supporting documents to attend to any requirement from the authority on time.
These files constitute the main evidence to prove the legal stay and traceability of the goods.
Conclusion
Verifications are part of the regulatory environment of foreign trade. Therefore, the true success of an import does not consist solely of clearing the goods through customs, but of being able to demonstrate that the operation was carried out in compliance with the applicable regulations.
Maintaining complete files, organized documentation, and adequate internal controls allows for reducing risks, responding to authority requirements in a timely manner, and protecting the continuity of operations.
Practical recommendations
Conduct periodic reviews of foreign trade files.
Verify the validity of applicable permits, registrations, and authorizations.
Maintain digital backups of supporting documentation.
Implement internal procedures for document management.
Train personnel involved in import operations.
FAQ
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Depending on the type of inspection or verification, the authority may require customs declarations, commercial invoices, transport documents, permits, health registrations, payment receipts, and any documentation that allows proving the legal stay and traceability of the goods.
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The consequences can vary from information requests and fines to the immobilization of goods or the initiation of administrative procedures, depending on the nature and severity of the irregularity detected.
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Yes, provided they comply with applicable legal requirements and can be presented when required by the authority.
Written by:
Dulce Ángel
Logistics Analyst at Insumos para la Salud, S.A. de C.V., with experience in coordinating international operations and regulatory compliance for the chemical and healthcare supplies sector. She has training in process optimization methodologies under Lean Six Sigma (Green Belt level).
About IPS
If your company is planning to import medical devices into Mexico, IPS can support you with tailored regulatory and logistical guidance. Our team of experts in health regulation, customs procedures, and logistics is ready to help you ensure a smooth and compliant import process.
Contact us at info@insumosparasalud.com to learn more about our specialized import support services.