What Is a Pedimento? Mexico's Customs Declaration Guide 2026

The pedimento aduanal is the fiscal and customs declaration that legally authorizes the import or export of goods in Mexico. It is filed electronically with the SAT (Mexico's tax authority) through the SAAI (Integral Customs Automation System) and serves as the base document for determining and paying all foreign trade taxes: IGI, DTA, IVA, IEPS, and countervailing duties. Without a valid pedimento, no merchandise can legally enter or leave the country. Its legal basis is Article 36 of Mexico's Customs Law.

Structure of the Pedimento

The pedimento is divided into sections defined in Annex 22 of the General Foreign Trade Rules (RGCE). The header contains general data: pedimento number (15 digits), operation type, pedimento key, entry/exit port, importer's RFC (tax ID), and the customs broker's license number. The line-item section details each product: tariff fraction (8 digits), description, quantity, unit of measure, customs value, country of origin, and calculated taxes.

Key Header Fields (Annex 22)

• Pedimento number — Format: 00 00 0000 0000000 (2-digit port, 2-digit section, 4-digit license, 7-digit sequence).
• Pedimento key — Identifies the type: A1 (definitive import), IN (internal transit), T1 (temporary import), K1 (definitive export), among others.
• Exchange rate — Peso/dollar rate effective on the payment date.
• Dollar value (field 12) — The only field in USD; all other values are in MXN.
• Customs value (field 13) — Tax calculation base, in MXN.
• Additions and deductions — Fields 19-28, all in MXN: insurance, freight, packaging, and their deductions.

Most Common Pedimento Types

• A1 — Definitive import. Goods remain permanently in Mexico and all taxes are paid.
• K1 — Definitive export. Goods leave the country with no intention of return.
• IN — Internal transit. Goods are transferred from the entry port to an interior port for clearance.
• T1 — Temporary import. Goods enter for a limited time (typically IMMEX companies).
• RT — Return of temporarily imported merchandise.
• V1 — Virtual import (between IMMEX companies or similar programs).

Who Prepares the Pedimento?

The pedimento is prepared by the customs broker or authorized customs agency, who act as the importer's legal representatives before customs. The broker enters information into SAAI based on the commercial invoice, packing list, bill of lading (BL or AWB), certificate of origin (if applicable), and other documents. The importer is responsible for providing truthful information, and the customs broker shares responsibility for the accuracy of what is declared.

Documents Attached to the Pedimento

• Commercial invoice from the foreign supplier.
• Bill of lading (ocean BL, air AWB, or land carrier waybill).
• Packing list with package details, weights, and contents.
• Certificate of origin for applying preferential tariff rates.
• Prior import permits (COFEPRIS, SEMARNAT, SE, etc.) when required.
• NOM compliance certificates.
• COVE (Electronic Value Proof) — digitized invoice in VUCEM.
• MVE (Electronic Value Declaration) — mandatory from June 2026.

How Much Does a Pedimento Cost?

The cost of a pedimento includes several components: customs broker fees (typically $200 to $470 USD per operation, plus a percentage of value when applicable), DTA (0.8% of customs value), pedimento pre-validation (~$17 USD), and the applicable taxes (IGI, IVA, IEPS). Customs broker fees are not regulated by law and vary based on operation complexity and importer volume.

How Camtom Streamlines Pedimento Preparation

The correct tariff classification is the most critical input for the pedimento. An error in the tariff fraction can lead to incorrect taxes, fines, or merchandise detention. Camtom automatically classifies your products using AI, estimates duties and taxes, and verifies non-tariff regulations before your customs broker prepares the pedimento.

Want to ensure your pedimento is accurate from the start? Try Camtom for free and classify your products in seconds.