Customs
Under-Declaration of Goods
Declaring in the pedimento a quantity, weight, or value lower than the actual amount of imported goods.
Declaring in the pedimento a quantity, weight, or value lower than the actual amount of imported goods.
Under-declaration occurs when quantities, weights, or values lower than actual are declared, seeking to reduce tax payments. It is an infraction that may lead to PAMA and significant fines.
PAMA (Administrative Customs Procedure)
Legal procedure initiated by Mexican customs when serious infractions are suspected, such as smuggling or undervaluation, which may result in seizure of goods.
CustomsCustoms Penalty
A financial sanction imposed by customs authorities for non-compliance with foreign trade regulations and customs law.
ValuationCustoms Undervaluation
The illegal practice of declaring customs value below the actual price to reduce duties. A serious infraction with fines of 130-150% of omitted duties, seizure, and possible criminal liability.
CustomsSmuggling
The illegal introduction or extraction of goods from national territory without paying applicable taxes or complying with non-tariff regulations and restrictions.