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Customs brokers in Mexico: agente aduanal, agencia aduanal or in house clearance, licensing, fees, liability and the 2026 reform

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Last verified: 2026-10-26 · Status: Changing

Goods are cleared in Mexico by the importer or exporter itself, through an accredited in house legal representative who must be a Mexican national employee, or by a licensed customs broker (agente aduanal, an individual) or customs brokerage firm (agencia aduanal, a Mexican company with a foreigner exclusion clause). Brokers answer for the accuracy of the declaration, tariff classification and non tariff compliance and are jointly liable for the duties on operations they handle, but the importer remains the primary taxpayer. Since 1 January 2026 broker licenses run for twenty years, renewable, brokers must certify every three years, and a broker may no longer be a partner, legal representative or employee of a client.

USD conversions use MXN 18.5026 per US dollar, the US Federal Reserve H.10 noon buying rate in New York for 16 October 2026 (FRED series DEXMXUS), the latest observation available when this page was verified. Mexican customs converts foreign currency values at the rate set under the customs rules, which differs slightly. Conversions are for orientation only.

Key facts

Use of a customs broker mandatory	No; a company may clear through its own accredited employee, who must be a Mexican national Ley Aduanera art. 40, as of 2026-10-26 · in force
Term of an agente aduanal license	20 yearsLey Aduanera art. 159; decree DOF 19 November 2025, as of 2026-10-26 · in force
Broker recertification interval	3 yearsLey Aduanera art. 159, as of 2026-10-26 · in force
Minimum fixed assets of an agencia aduanal	672680 MXNLey Aduanera art. 167-D, section I; RGCE 2026 Annex 13, as of 2026-10-26 · in force
Duty for authorization of an in house customs legal representative (2026)	14144 MXNLFD art. 40, inciso f; RMF 2026 Annex 4, as of 2026-10-26 · in force
Exam duty for aspiring broker or legal representative (2026)	14390 MXNLFD art. 51, section I; RMF 2026 Annex 4, as of 2026-10-26 · in force
Duty for authorization of an agencia aduanal (2026)	77408 MXNLFD art. 51, section VII; RMF 2026 Annex 4, as of 2026-10-26 · in force
Omitted duties threshold for license cancellation (also above 10 percent of duties due)	374610 MXNLey Aduanera art. 165, section II, a); RGCE 2026 Annex 13, as of 2026-10-26 · in force

The rule

1. Three ways to clear goods. Customs clearance is promoted by the importer or exporter, or through a customs broker (agente aduanal) or customs brokerage firm (agencia aduanal) acting as consignee or agent. A company that clears without a broker must do so through a legal representative accredited with the SAT who is an individual current on tax obligations, of Mexican nationality, employed by the company and with proven foreign trade experience or knowledge. Self clearing companies must also obtain a SAT authorization number to transmit declarations and use the electronic customs system with their own e.firma (art. 59-B).
Cost to do it: In house route: authorization of the legal representative MXN 14,144 one time (LFD art. 40, inciso f) plus the examination for aspiring legal representatives MXN 14,390 (LFD art. 51, section I), 2026 amounts per RMF Annex 4.
Example: Accrediting one in house representative costs MXN 28,534 in federal duties in 2026 (MXN 14,144 plus MXN 14,390). / About USD 1,542 in federal duties, before the cost of the employee and systems.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Arts. 40 and 59-B, 1995-12-15 official text · verified 2026-10-26

2. Becoming an agente aduanal. A customs broker license (patente) is granted by the Ministry of Finance to an individual through a public call published in the DOF. The candidate must be Mexican by birth, have no conviction for an intentional crime, not be a public servant, hold a professional degree, have more than five years of customs experience, be registered in the RFC and current on taxes, and pass a knowledge exam and a two stage psychometric exam (reliability and psychological). The license is personal and non transferable, valid for twenty years and renewable once for an equal period if requested in the last year of validity and before the last four months; brokers must certify every three years to keep the license active. A license allows operation at one home customs office and up to three additional offices.
Cost to do it: Exam MXN 14,390 (LFD art. 51, section I), license issue MXN 28,776 (section II), each additional customs office MXN 2,566 (section V), change of home office MXN 2,730 (section VI); 2026 amounts per RMF Annex 4.
Example: Exam plus license issue: MXN 43,166 in federal duties. / About USD 2,333.Ley Aduanera (decree DOF 19 November 2025, in force 1 January 2026), Arts. 159 and 161; transitory Fourth of the decree of DOF 19 November 2025, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: licenses, previously open ended, now last twenty years, including licenses granted before the decree (transitory Fourth); three yearly certification, psychometric reliability testing and new incompatibilities were added.

3. Agencia aduanal (brokerage firm). A company may be authorized to clear goods for third parties if it is incorporated under Mexican law with a foreigner exclusion clause, keeps fixed assets permanently above MXN 672,680, has customs clearance as its corporate purpose, is formed by Mexican citizens including at least one licensed broker in good standing, adopts governance rules (compliance oversight, risk controls, code of ethics, continuity plan) and is current on taxes. The broker partners must sit on the board, and their individual licenses are deactivated for any work outside the firm. The authorization lasts as long as the longest license among its brokers and may be extended for up to twenty years.
Cost to do it: Authorization of an agencia aduanal MXN 77,408 (LFD art. 51, section VII); authorization of each broker's agent (mandatario) MXN 15,426 a year (LFD art. 40, inciso n); 2026 amounts.
Example: Minimum fixed assets MXN 672,680 plus the MXN 77,408 authorization duty. / About USD 36,356 of fixed assets plus about USD 4,184 of duty.Ley Aduanera (reform DOF 19 November 2025); amount updated by RGCE Annex 13, DOF 27 December 2025, Art. 167-D, 2025-11-19 official text · verified 2026-10-26

4. What the broker answers for. The broker is responsible for the truth and accuracy of the data supplied, the correct calculation of duties, the customs regime chosen, the tariff classification and commercial identification number, and for making sure the importer holds documents proving compliance with non tariff measures. Brokers and brokerage firms are jointly liable for foreign trade taxes, other contributions and countervailing duties arising from the operations in which they intervene, and broker partners of a firm are jointly liable for the firm's operations; joint liability covers surcharges and interest but not fines. Brokers legally represent the importer for acts during clearance at the customs facility and for notifications arising from it.Ley Aduanera (reform DOF 19 November 2025), Arts. 41, 53, section II, and 54, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025: art. 53 was reworded to make broker partners of an agencia aduanal jointly liable for the firm's operations and to exclude fines from joint liability.

5. Duties and incompatibilities that protect the importer. A broker must keep its main office in Mexico, act personally and habitually, use the SAT electronic system with its e.firma, and since 2026 file a yearly asset statement by 10 March and may not be a partner, shareholder, legal representative, employee or related party (art. 68) of any person for whom it clears goods. Brokers must also handle, on a rotating basis if the SAT so allows, low value operations below the value set by SAT rules, for a fee capped at MXN 510 per operation.
Example: Regulated fee for a low value operation assigned to a broker: MXN 510. / About USD 27.56.Ley Aduanera (reform DOF 19 November 2025); amount updated by RGCE Annex 13, DOF 27 December 2025, Art. 160, sections III to XIII, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025: sections XII (annual asset statement) and XIII (no ownership, employment or related party link with clients) were added.

6. When a license is cancelled. A broker's license is cancelled, besides any fines, when inspection or audit shows omitted foreign trade taxes, contributions and countervailing duties above MXN 374,610 that also exceed 10 percent of what was due, when clearance is done without the required permit, quota or other non tariff measure, when the goods are prohibited, or when the broker declares false or nonexistent importer or operation data.
Example: Omitted duties of MXN 400,000 on operations where MXN 3,000,000 was due (13.3 percent) exceed both tests. / About USD 21,619 omitted on USD 162,140 due.Ley Aduanera (reform DOF 19 November 2025); amount updated by RGCE Annex 13, DOF 27 December 2025, Art. 165, sections II and III, 2025-11-19 official text · verified 2026-10-26

Route	Who can do it	Main requirements	Federal duties (2026)
Agente aduanal	Individual, Mexican by birth	Degree, over five years of customs experience, exams, twenty year license	Exam MXN 14,390 (USD 778); license MXN 28,776 (USD 1,555)
Agencia aduanal	Mexican company with foreigner exclusion clause	Mexican citizen partners, at least one licensed broker, fixed assets over MXN 672,680	Authorization MXN 77,408 (USD 4,184)
In house legal representative	Importer or exporter itself	Mexican national employee, current on taxes, foreign trade experience; SAT authorization number	Authorization MXN 14,144 (USD 764); exam MXN 14,390 (USD 778)

Broker or in house clearance: what the law requires, verified 26 October 2026 against Ley Aduanera arts. 40, 59-B, 159, 167-D and LFD arts. 40 and 51 (2026 amounts, RMF Annex 4). USD at MXN 18.5026.

Worked example

A US group with a Mexican distribution subsidiary weighs in house clearance against a broker. In house, it must hire or designate a Mexican national employee with foreign trade experience, pay MXN 14,390 for the exam and MXN 14,144 for the representative's authorization (about USD 1,542 in total), obtain a SAT authorization number and run its own electronic declaration system (Ley Aduanera arts. 40 and 59-B).
With a broker, it signs a written engagement (encargo conferido) that lets the broker use its data in the customs system (art. 59, section III). Broker fees are agreed commercially, except for the MXN 510 cap on assigned low value operations (art. 160, section IX).
Either way, the subsidiary remains the taxpayer: if the broker misclassifies goods and duties are omitted, the broker is jointly liable for the duties and surcharges but not for the fines, which fall on the importer (art. 53).

Step by step

1. Decide between broker and in house clearance based on volume; in house only makes sense with a steady flow of operations and a qualified Mexican national on staff.
2. If using a broker, check that the license or firm authorization is active and, for strategic bonded zone operations, that the broker holds the art. 100-A certification (art. 135-B).
3. Grant the broker a written engagement for defined operations or periods, or use the SAT electronic engagement (art. 59, section III).
4. Give the broker the value statement, origin evidence and non tariff permits before each shipment; the broker must check you hold them (art. 54).
5. Review every pedimento after clearance; the importer keeps primary liability and the electronic file duty (art. 59, section V).
6. Since 2026, confirm the broker has no ownership, employment or representation link with your company (art. 160, section XIII).

Common traps

Thinking the broker carries the duty risk. The broker is jointly liable for duties and surcharges, but not for fines, and the importer remains the primary taxpayer (art. 53).
Using a broker who is your employee, partner or legal representative. Since 1 January 2026 this is an incompatibility that disqualifies the broker until cured (art. 160, section XIII).
Appointing a foreign national as in house customs representative. The law requires Mexican nationality (art. 40, section II).
Assuming a long standing broker license is permanent. Licenses granted before 2026 now expire twenty years from 1 January 2026 and need timely renewal (transitory Fourth).
Not limiting the engagement. An open ended encargo lets the broker file in your name; define operations or periods (art. 59, section III).

Sources

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