Every commercial shipment that crosses the Mexican border travels with a pedimento.
The definition of pedimento is rooted in the Spanish verb pedir, meaning to request.
In practice, it is a customs declaration that serves as a formal request to Mexican authorities to clear the goods for entry.
It also provides evidence that the goods entered Mexico lawfully.
What Is A Pedimento?
A pedimento is Mexico’s official customs declaration, filed with Mexican customs and tax authorities for commercial imports and exports. It records, among other details, what the goods are, who is shipping them, their declared value, and how much duty and tax was paid.
It also identifies the customs regime under which the goods are moving – for example, temporary imports under Mexico’s IMMEX processing program – and provides authorities with the information needed to verify compliance with applicable tax, tariff, and regulatory requirements.
Last year alone (2025), Mexico processed approx. 10.8 million pedimentos. About 7.99 million were for imports, and 2.83 million were for exports.
What Information Is Included In A Pedimento?
Every pedimento is submitted electronically and records the granular data required to legally import or export goods, including:
- The specific merchandise being moved.
- The legal parties involved in the transaction.
- The declared customs value of the goods.
- The precise tariff classification.
- All duties, fees, or taxes assessed by authorities.
The information recorded in these fields is supplied by the importer or exporter and drawn from supporting records such as commercial invoices, transport documents, and applicable permits.
Why Is The Pedimento Important For Compliance In Mexico?
In Mexico, the pedimento is more than a customs filing: it supports the legal, tax, and inventory compliance requirements tied to cross-border trade.
It Is A Mandatory Customs Declaration
Article 36 of the Mexican Customs Law requires businesses engaged in commercial imports or exports to submit an electronic pedimento through the Sistema Electrónico Aduanero (SEA) – the Electronic Customs System.
It Records Customs & Tax Details
The pedimento serves as the primary record that provides Mexican customs and tax authorities with details on how goods entered or exited the country and how the applicable duties, value-added tax, and other charges were determined.
It Supports Tax & Inventory Compliance
Pedimentos also help businesses support their tax positions, reconcile imported inventory, maintain IMMEX records, and respond to customs audits.
It Provides Evidence Of Legal Importation
Without documentation demonstrating that foreign goods were legally imported, authorities may question their lawful possession or movement within Mexico.
The customs pedimento is therefore more than proof of duty payment: it is a central part of the audit trail supporting the merchandise’s legal entry and continued presence in the country.
Key Components Of A Pedimento
Annex 22 of Mexico’s General Foreign Trade Rules (RGCE) defines the fields included in a pedimento and how they are entered.
Pedimento Number
One of the key fields is the 15-digit pedimento number, which is broken down into five distinct blocks:
- Year of Validation (2 digits): The year the declaration is validated (e.g., 26 for 2026).
- Customs Office Code (2 digits): The number assigned to the customs office of clearance (aduana de despacho), such as 40 for Tijuana. A separate three-position field on the form identifies the specific port of entry, such as 402 for the Tijuana airport.
- Customs Authorization Number (4 digits): The patent or authorization number issued by ANAM (Agencia Nacional de Aduanas de México – the National Customs Agency of Mexico) to the party handling the customs clearance, zero-padded if shorter than four digits.
- Year Digit (1 digit): The last digit of the current year, for example, 7 for a pedimento validated in 2027, except for consolidated declarations started the previous year or when the number relates to the original pedimento of a rectification.
- Progressive Number (6 digits): A sequential number assigned to each pedimento within a customs office’s own numbering sequence, resetting to 000001 at the start of each year.
Other Key Fields Of The Mexican Pedimento
In addition to the pedimento number, the document contains several other important fields:
- Pedimento key
- Customs regime
- Customs office and clearance section
- Importer/exporter RFC (Registro Federal de Contribuyentes)
- Tariff classification and NICO (Número de Identificación Comercial)
- Goods description
- Customs and commercial value
- Quantities and units
- Country of origin and sale
- Gross weight
Documents Supporting The Pedimento
A Mexican pedimento does not stand alone. The importer or exporter must provide the commercial and transport information required to prepare the declaration.
These records are transmitted electronically as annexes through the Ventanilla Única, Mexico’s electronic trade portal, and include:
- A commercial invoice or equivalent value document.
- A bill of lading, air waybill, or other transport document.
- A packing list describing the shipment.
- Proof of origin, where preferential tariff treatment is claimed.
- Permits, authorizations, or evidence of NOM (Norma Oficial Mexicana) compliance, where applicable.
Who Prepares And Files The Pedimento?
Under Mexican law, a pedimento can be filed in one of two ways:
Option 1: Licensed Customs Agents & Agencies (Most Common)
Most businesses appoint a licensed Mexican customs agent (agente aduanal) or customs agency (agencia aduanal) to prepare the pedimento and submit it through the electronic customs system for validation.
Option 2: In-House Legal Representatives (Direct Clearance)
Qualifying companies can also clear customs directly through an accredited legal representative, without an outside customs agent or agency.
Most Common Pedimento Types
- A1 – Definitive Import or Export: For goods that enter Mexico permanently or leave the country under a definitive export.
- IN – Temporary IMMEX Import: For materials, parts, and components entering Mexico temporarily for processing, transformation, or repair under the IMMEX program.
- AF – Temporary Import of Fixed Assets: For qualifying machinery and equipment imported temporarily under the IMMEX program.
- V1 – Virtual Transfer: A virtual pedimento is used for qualifying transfers between companies without physically moving the goods across Mexico’s international border.
- RT – IMMEX Return: Used when exporting goods that were previously imported temporarily under IMMEX.
The Mexican Setup Behind Every Pedimento
When importing or exporting from Mexico, the pedimento is the visible end of a much larger operation: the registrations, inventory systems, and reporting requirements behind it must all be in place before a single shipment moves.
At Loginam, our shelter program provides that framework by acting as your legal entity of record, while our Tijuana-based logistics operations handle the pedimentos, warehousing, and fulfillment that follow.
Skip the setup. Start shipping. Contact Loginam today!
