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.
TL;DR
- A pedimento is Mexico’s official customs declaration for every commercial import and export, recording the goods, parties, customs value, tariff classification, and duties paid as proof of legal entry or exit.
- Most pedimentos are prepared and filed electronically by a licensed customs agent or agency, although qualifying companies can also clear goods directly through an accredited legal representative.
- Definitive imports into Mexico typically pay IGI (set by tariff fraction and origin), a 0.8% DTA fee, and 16% IVA, while temporary IMMEX imports defer IGI and can offset IVA through SAT certification.
- Foreign goods held in Mexico without a valid pedimento can be treated as contraband, and companies must keep each pedimento and its annexes for at least five years.
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
Duties & Taxes Calculated On A Mexican Pedimento
Every pedimento includes a tax calculation, where the duties and fees owed on the shipment are determined from the declared customs value, tariff classification, and origin of the goods. These contributions are collected by SAT (Servicio de Administración Tributaria), Mexico’s tax authority, and must be paid before the goods can clear customs.
Four contributions appear on most commercial pedimentos. The rates below apply to definitive imports; temporary imports under IMMEX are treated differently, as noted under each tax.
IGI: General Import Tax Set By The Tariff Fraction
The IGI (Impuesto General de Importación) is Mexico’s import duty. Its rate depends on the 8-digit tariff fraction declared for each line item in the TIGIE, Mexico’s tariff schedule, and it is applied to the customs value.
Origin matters as much as classification. Goods that qualify under one of Mexico’s free trade agreements, such as USMCA (T-MEC), can claim a preferential rate when proof of origin is provided. Since January 1, 2026, goods from countries without a trade agreement with Mexico face tariff increases of 5% to 50% on 1,463 tariff lines, including textiles, apparel, steel, and auto parts.
Temporary IMMEX imports generally do not pay IGI at entry, since the materials are expected to leave Mexico after processing.
DTA: Customs Processing Fee Charged On Each Pedimento
The DTA (Derecho de Trámite Aduanero) is a fee for the customs service itself, set by Article 49 of Mexico’s Federal Duties Law. It is calculated once per pedimento, not per line item.
For definitive imports, the DTA is 8 per thousand (0.8%) of the customs value. Temporary IMMEX imports pay a fixed fee per pedimento instead, updated periodically, which keeps the cost flat regardless of shipment value.
IVA: Value-Added Tax Applied To Imported Goods
IVA (Impuesto al Valor Agregado) is charged on imports at the general rate of 16%. Its base is broader than the customs value: IVA is calculated on the customs value plus the IGI, the DTA, and any countervailing duties.
For example, a shipment with a customs value of MXN 500,000, an IGI of MXN 75,000, and a DTA of MXN 4,000 has an IVA base of MXN 579,000, so the IVA due is MXN 92,640.
IMMEX companies certified by SAT in IVA and IEPS can apply a tax credit equal to 100% of the IVA and IEPS due on temporary imports, so neither tax is paid out of pocket.
IEPS: Special Production & Services Tax On Select Goods
IEPS (Impuesto Especial sobre Producción y Servicios) applies only to specific product categories, such as fuels, alcoholic beverages, tobacco, and sugar-sweetened drinks. Most industrial materials and components never trigger it.
When IEPS does apply, it is declared on the same pedimento as the IGI, DTA, and IVA, and it is paid together with them before the goods are released.
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!
FAQs
What Is A Pedimento In Mexico?
A pedimento is Mexico’s official customs declaration, required for every commercial import and export. It records what the goods are, who is moving them, their customs value and tariff classification, and the duties and taxes paid. The word comes from the Spanish verb pedir (to request), and in English it is usually translated as “customs declaration” or “customs entry.” Once validated, the pedimento also serves as proof that the goods entered or left Mexico legally.
Is A Pedimento The Same As CBP Form 7501?
They serve the same purpose on opposite sides of the border. CBP Form 7501 is the entry summary filed with U.S. Customs and Border Protection for goods entering the United States, while the pedimento is the declaration filed with Mexican customs. A cross-border shipment usually needs filings on both sides, and one does not replace the other. Shipping goods from the U.S. into Mexico, for example, requires a Mexican import pedimento regardless of the paperwork completed on the U.S. side.
Who Can File A Pedimento In Mexico?
Most pedimentos are prepared and transmitted by a licensed customs agent (agente aduanal) or customs agency (agencia aduanal) acting on behalf of the importer or exporter. Qualifying companies can also clear goods directly through an accredited legal representative, without an outside agent. Either way, the pedimento is submitted electronically and must be validated before the goods are cleared. A business cannot simply fill out and file the form on its own without one of these authorized filers.
What Taxes Are Paid On A Pedimento?
Most definitive imports pay three contributions on the pedimento: IGI (the general import tax, set by tariff classification and origin), DTA (a customs processing fee of 0.8% of the customs value), and IVA (value-added tax at 16%, calculated on the customs value plus IGI and DTA). Certain goods, such as fuels, alcohol, and tobacco, also pay IEPS. Temporary IMMEX imports work differently: IGI is generally deferred, the DTA is a fixed fee, and SAT-certified companies offset IVA and IEPS with a tax credit.
How Much Does A Pedimento Cost?
There is no single price. The total cost of a pedimento combines the customs agent’s or agency’s fee, the pedimento prevalidation fee, the DTA, and the import taxes owed on the goods. Agent fees are not set by law, so they vary with the volume and complexity of each operation. For definitive imports, IGI and IVA are usually the largest share of the cost, while IMMEX operations pay a fixed DTA and can defer most taxes.
What Is A Consolidated Pedimento?
A consolidated pedimento (pedimento consolidado) groups multiple shipments by the same importer or exporter into a single declaration, filed periodically instead of one pedimento per crossing. Each individual shipment still crosses with its own electronic notice (aviso consolidado). Consolidated pedimentos are mainly used by IMMEX companies that move goods across the border several times a day, where filing a separate pedimento for every truck would slow operations down.
How Long Do Companies Need To Keep Pedimentos?
Pedimentos are part of a company’s accounting records in Mexico and must be kept for at least five years under Article 30 of the Federal Tax Code (Código Fiscal de la Federación). The Customs Law also requires an electronic file for each pedimento, with the declaration, its annexes, and the electronic acknowledgments. When a pedimento’s tax effects extend over time, such as temporary IMMEX imports not yet returned, the five-year period starts later, so records often need to be held longer.
What Happens If Imported Goods Don’t Have A Pedimento?
Foreign goods in Mexico without a valid pedimento, or another document proving their legal import, can be treated as contraband. During an inspection or audit, authorities can seize the merchandise and assess the unpaid taxes, along with fines and penalties. The same risk applies to companies that buy previously imported goods, which is why buyers should request the pedimento number, date, and customs office of the original import.
What Is The Padrón De Importadores?
The Padrón de Importadores is Mexico’s importers registry, managed by SAT. Companies must be registered and active in it to import goods, and their status is tied to the RFC declared on the pedimento. Certain sensitive products, such as steel, textiles, and footwear, also require registration in the Padrón de Importadores de Sectores Específicos. If a company is suspended from the registry, its customs agent cannot clear imports on its behalf until the suspension is lifted.
Who Is Responsible For Errors On A Pedimento?
Both the importer or exporter and the customs agent carry responsibility. The importer supplies the commercial data and remains liable for the duties and taxes owed. Since the Customs Law reform that took effect on January 1, 2026, customs agents and agencies can no longer exclude their own liability when data supplied by the client turns out to be inaccurate or false. In practice, this has made agents stricter about documentation. Errors can lead to tax assessments, fines, or goods being held at customs.
