Customs Audit (Post-Clearance)
A post-clearance review conducted by Mexican customs authorities on filed pedimentos and supporting documents to verify the accuracy of declared information.
A post-clearance review conducted by Mexican customs authorities on filed pedimentos and supporting documents to verify the accuracy of declared information.
A customs audit (glosa aduanera) is a post-clearance document review conducted by Mexican customs authorities. It verifies that data declared in the pedimento — tariff classification, customs value, origin, and regulatory compliance — is accurate and properly supported.
Authorities have up to 5 years from the date of the pedimento to conduct a glosa review (Article 152 of Mexico's Customs Law).
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The official document filed with Mexican customs that covers the entry or exit of goods from Mexico, prepared and submitted by a licensed customs broker.
TariffsTariff Classification
The process of assigning the correct tariff code to a product within a country's tariff schedule, determining applicable duties and regulations.
TradeCustoms Value
The monetary amount on which import duties are calculated, determined according to the WTO Valuation Agreement with transaction value as the primary method.
CustomsCustoms Inspection
The physical and documentary examination of goods performed by Mexican customs authorities to verify they match the information declared in the pedimento.