Mexico operates one of the most restrictive import frameworks in the Americas. Every import requires a Pedimento (customs declaration) filed by a Mexican-registered legal entity with an active RFC (Registro Federal de Contribuyentes), enrolment in the Padrón de Importadores (SAT's importer registry), a valid e.firma digital certificate, and the correct sectoral registration where applicable.
Foreign companies are not permitted to act as the Importer of Record directly, and shipments cannot clear without a Pedimento filed under a registered Mexican party.
IOR Service operates as your registered Importer of Record (IOR) and Exporter of Record (EOR) in Mexico through a compliant Comercializadora structure. We hold the local registration, manage NOM conformity and SAT filings, file Pedimentos through licensed customs brokers, and pay duties and IVA as the legal party of record.
Mexico's customs and conformity rules sit on top of strict tax registration requirements administered by SAT and ANAM (Agencia Nacional de Aduanas de México).
Foreign companies shipping into Mexico without an in-country compliance partner face Pedimento rejection, NOM-related seizure, or post-clearance audit exposure under the January 2026 Customs Law reform.
No direct foreign IOR option: Only a Mexican-constituted entity with an active RFC and current Padrón de Importadores enrolment can be named on the Pedimento. Foreign companies cannot register directly.
NOM certification scrutiny: Norma Oficial Mexicana standards apply to most electronics, electrical, telecom, and wireless products. Missing or invalid NOM documentation is the leading cause of tech seizure at Mexican customs, with 2026 penalties raised to 250–300% of commercial value.
Sectoral registration requirements: Sensitive categories (steel, textiles, chemicals, and others listed in Anexo 10 of the RGCE) require additional enrolment in the Padrón de Sectores Específicos beyond the general registry.
Spanish-language documentation: Commercial invoices, technical specifications, and product labeling for regulated categories must be in Spanish. Non-compliant documentation triggers Pedimento rejection at prevalidation.
ISPM-15 pallet requirements: Wooden pallets and crates must carry the ISPM-15 mark. Non-compliant packaging causes shipment hold and remediation at port.
2026 reform exposure: Mandatory MVE (Manifestación de Valor Electrónica) before clearance, AI-driven SAT oversight, broker joint liability for classification, and MFN tariff increases on 1,463 tariff lines have raised the cost of any compliance error.
As your registered IOR in Mexico, IOR Service manages the full compliance stack from pre-shipment review through delivery, under a single engagement.
Pre-shipment compliance review: HS classification under the TIGIE, restricted-item check, NOM scope confirmation, sectoral registration assessment, and ISPM-15 packaging readiness before goods leave origin.
Documentation and Pedimento preparation: Spanish commercial invoice review, certificate of origin verification (USMCA/T-MEC where applicable), packing list alignment, NOM documentation compilation, MVE preparation, and Pedimento filing through licensed customs brokers.
Duties and IVA handling: We pay applicable customs duties (rates per TIGIE classification, USMCA preference where qualified) and 16% IVA from our account as the registered importer. Costs are billed transparently to the client as part of the engagement.
NOM compliance coordination: Liaison with NOM certification bodies for regulated electronics, telecom, and electrical equipment. Where existing NOM coverage applies, we verify scope; where new certification is required, we coordinate the pathway.
Customs coordination and release: Broker interface, query response, inspection coordination, and post-clearance audit management under the 2026 broker joint liability framework.
Recordkeeping and shipment updates: Pedimentos, NOM records, and supporting documentation retained per SAT foreign trade file obligations. Status updates per shipment milestone.
For re-exports, multi-destination projects, and equipment returns leaving Mexico, IOR Service operates as your registered Exporter of Record under a single engagement.
Pre-export compliance review: HS classification, restricted-item screening for dual-use and controlled items, destination market assessment, and licensing pathway determination before goods leave Mexican territory.
Export documentation: Spanish commercial invoice review, certificate of origin preparation (USMCA/T-MEC where applicable), packing list alignment, export permit coordination where required, and Pedimento de Exportación filing.
Tax handling: Export IVA zero-rating documentation under Mexican export rules, duty assessment where applicable, and customs fee settlement from our account as the registered exporter. Costs billed transparently.
Carrier and broker coordination: Interface with carrier, customs broker, and SAT for departure clearance. Query response and post-departure documentation.
Recordkeeping and shipment updates: Export Pedimentos, permit records, and shipping documents are retained per SAT retention requirements. Status updates per shipment milestone.
Re-export and multi-destination support: IMMEX and temporary import regime coordination, returned-equipment handling, and bonded consolidation for outbound staging.
The Pedimento is Mexico's official customs declaration and the legal record of every import and export. It can only be filed under a Mexican entity with an active RFC and current enrolment in the Padrón de Importadores administered by SAT. Sensitive sectors require additional Padrón de Sectores Específicos registration.
Norma Oficial Mexicana standards regulate product safety, performance, labeling, and energy efficiency across most consumer and commercial categories. Common NOMs for tech include NOM-001-SCFI (electrical safety), NOM-019-SCFI (IT equipment safety), NOM-024-SCFI (commercial information for electronics), and NOM-208-SCFI for telecom devices. NOM certification is product-specific and linked to the importer or distributor; coverage must be verified before shipment.
Mexico's electronic value declaration, mandatory for all imports under the January 2026 Customs Law reform. The MVE must be filed before customs clearance and aligns the declared value with supporting documentation.
Telecom, wireless, and radio equipment may require homologation by the Instituto Federal de Telecomunicaciones (IFT) before commercial import and distribution. Scope confirmation is part of pre-shipment review.
Specific product categories require additional approvals: COFEPRIS for medical and pharmaceutical products, SENASICA for agricultural and biological goods, SEMARNAT for environmentally controlled items, and SEDENA for firearms and controlled chemicals.
Commercial invoice in Spanish (with HS codes and clear product descriptions)
Packing list
Bill of lading or airway bill
Certificate of origin (USMCA/T-MEC where applicable, attested where required)
NOM Certificate of Conformity (for regulated products)
IFT homologation certificate (for telecom and wireless equipment)
MVE (Manifestación de Valor Electrónica) supporting documentation
ISPM-15 marking on all wooden packaging
Sector-specific permits (COFEPRIS, SENASICA, SEMARNAT, SEDENA, etc.)ch
Insurance certificate (where applicable)
Classify equipment under the TIGIE, identify regulated categories, confirm NOM, IFT, and sectoral Padrón scope.
NOM, IFT, sector regulator requirements, and ISPM-15 packaging verification per item.
Spanish invoice review, NOM documentation coordination, MVE preparation, Pedimento drafting through licensed broker
Prevalidation, Pedimento submission to ANAM, query response, release coordination.
Paid by IOR Service as the registered importer, then billed transparently.
Delivery to consignee, foreign trade file retained for SAT audit
Mexico enforces ISPM-15 phytosanitary marking on all wooden pallets, crates, and dunnage. Untreated or unmarked wood can result in a shipment hold, a fumigation order, or a return to origin. Pre-shipment packaging verification is part of our compliance review.
For regulated consumer products, Spanish-language labeling under NOM-024-SCFI and related commercial information NOMs must be applied before clearance. Labels must include importer identification, country of origin, technical specifications, and warnings in Spanish, applied in a non-removable format.
Foreign entity attempting to act as IOR: Pedimento rejected at filing; shipment cannot clear. This is the most common single point of failure for first-time shippers to Mexico.
Missing NOM certificate on regulated electronics: Shipment held; 2026 penalties of 250–300% of the commercial value apply if non-compliant goods are released into commerce.
Padrón suspension or inactivity: SAT-suspended RFC blocks all Pedimento filings under that entity until reactivation, regardless of shipment readiness.
Spanish invoice or labeling deficiencies: Pedimento rejected at prevalidation; rework delays clearance.
ISPM-15 non-compliance on wooden packaging: Shipment held pending fumigation, repackaging, or return.
Incorrect HS classification under TIGIE: Duty miscalculation, valuation dispute, and broker joint liability exposure under the 2026 reform.
Restricted tech without IFT or sector approvals: Telecom, wireless, medical, or controlled equipment held pending homologation or sector authorization.
Tell us the origin, destination state, equipment scope, NOM status, and project timeline. Our compliance team will return a NOM and Pedimento assessment, a customs documentation framework, and a quote.
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Backed by decades of experience in global trade, IOR Service delivers the compliance frameworks, regulatory oversight, and market-entry expertise required for successful international operations. From highly regulated industries to complex cross-border projects, we help organizations move forward with certainty.No. Mexico does not permit foreign companies to act as IOR directly. Only a Mexican-constituted entity with an active RFC and current Padrón de Importadores enrolment can be named on the Pedimento. Foreign shippers without a Mexican subsidiary must work through a registered Mexican IOR (Comercializadora model). IOR Service holds the local registration on your behalf, so you ship through us without establishing a Mexican entity.
The Padrón de Importadores is SAT's mandatory importer registry, established under Article 59, Section IV of Mexico's Customs Law. Without active enrolment, no Pedimento can be filed in your name. Registration requires an active RFC, valid e.firma, verifiable fiscal domicile, and no outstanding tax obligations. Sensitive sectors require additional enrolment in the Padrón de Sectores Específicos.
The Pedimento is Mexico's official customs declaration, filed for every import and export. It records the importer of record, HS classification, value, origin, duties, IVA, and references to supporting documentation. Without a valid Pedimento, goods cannot legally enter or leave Mexico.
Most electrical, electronic, telecom, and wireless products, as well as many consumer goods, automotive parts, construction materials, and food products, require NOM compliance. Common NOMs for tech include NOM-001-SCFI, NOM-019-SCFI, NOM-024-SCFI, and NOM-208-SCFI. IOR Service confirms NOM scope during pre-shipment review.
Mexico's IVA (Impuesto al Valor Agregado) is 16%, applied to the customs value plus duties and other applicable charges. Under DDP terms, IOR Service pays IVA as the registered importer and bills it transparently to the client.
Yes. Under DDP (Delivered Duty Paid) terms, IOR Service acts as the named importer on the Pedimento, pays all duties and 16% IVA, manages NOM and sectoral compliance, and delivers cleared goods to the consignee. Your company appears nowhere in the Mexican customs record. IOR Service is the legal party of record.
Yes. Mexico operates the IMMEX program and temporary import regimes for goods that will be re-exported (project equipment, demo gear, samples, repair returns). IOR Service coordinates the correct regime, the temporary import Pedimento, and the re-export documentation. Misuse of temporary regimes carries duty and IVA exposure if re-export deadlines are missed, so scope confirmation is part of pre-shipment review.
