What Is a Mexican Customs Entry (Pedimento)? Complete Guide for Importers

Understanding the Pedimento

The pedimento is Mexico's official customs declaration document — the equivalent of the US customs entry (CBP Form 7501). It records every detail of an import or export transaction: the goods, their classification, declared value, applicable duties and taxes, the parties involved, and the regulatory permits obtained. Every commercial shipment entering or leaving Mexico requires a pedimento filed through the customs broker's electronic system and validated by Mexican customs (ANAM/SAT).

Key Components of a Pedimento

• Header: Customs office, entry type (import, export, transit), operation date, and pedimento number.
• Importer/Exporter data: RFC (tax ID), company name, address, and Padrón de Importadores registration.
• Supplier data: Foreign supplier details, country of origin, and country of purchase.
• Product lines (partidas): Each line contains the 8-digit tariff fraction, product description, quantity, unit of measure, declared value, duty rate, and applicable taxes (IGI, DTA, IVA).
• Compliance fields: COVE number, MVE number (mandatory by customs regime from November 2026), permits, and certificates.
• Payment: Total duties, taxes, and fees calculated and paid electronically.

Types of Pedimentos

Mexico uses different pedimento types depending on the operation. The most common are: A1 (definitive import), K1 (definitive export), G1 (temporary import under IMMEX), and V1 (virtual transfer between IMMEX companies). Each type has specific requirements for documentation, duties, and time limits. Temporary imports under IMMEX, for example, must be re-exported or converted to definitive imports within the allowed period, or penalties apply.

For US companies importing into Mexico, understanding the pedimento is essential for verifying that your customs broker is filing correctly. Request copies of filed pedimentos, verify tariff fractions match your product specifications, and cross-check declared values against your commercial invoices. Platforms like Camtom provide real-time visibility into pedimento status and flag discrepancies automatically.