Customs
On-Site Customs Audit
Verification power where customs physically visits the taxpayer's premises to verify compliance.
Verification power where customs physically visits the taxpayer's premises to verify compliance.
An on-site audit allows authorities to review in situ the accounting, goods, documentation, and systems of importers/exporters to verify customs law compliance.
Desk Customs Audit
Customs verification power exercised from offices, requiring documentation and information from the taxpayer.
CustomsCustoms 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.
CustomsCustoms Penalty
A financial sanction imposed by customs authorities for non-compliance with foreign trade regulations and customs law.