Transfer Pricing and Customs Valuation Risks

Transfer Pricing and Customs Valuation Risks

Managing related-party transaction risks in customs.

Key Fundamentals

In international trade with Mexico, this topic is particularly relevant for companies looking to optimize customs operations and reduce compliance costs.

Mexico has over 12,000 tariff fractions in the TIGIE and hundreds of non-tariff regulations. Up-to-date knowledge and technological tools are essential for success.

Regulatory Framework

• Customs Law — General framework for import and export
• RGCE 2026 — Annually updated operational rules
• Applicable NOMs — Technical regulations by product
• USMCA, CPTPP, and bilateral FTAs

Operational Impact

The digitalization of foreign trade through VUCEM and automated classification tools is transforming customs operations. Companies that adopt technology reduce errors by up to 90%.

Recommendations

• Keep your regulatory knowledge base current
• Implement electronic document management
• Continuously train staff on regulatory changes
• Use technology tools for classification and valuation

“Companies that anticipate regulatory changes will be better positioned to compete in the global market.”

— Camtom Team