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Customs penalties and audits in Mexico: fines, precautionary seizure, the PAMA procedure, reductions and the 2026 fine amounts

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

Omitting import duties costs a fine of 130 to 150 percent of the omitted taxes, while importing without a required permit, NOM or countervailing duty, or importing prohibited goods, costs 250 to 300 percent of the commercial value of the goods; filing and data errors carry fixed fines updated every year. Customs can seize goods and trucks as a precaution in listed cases, for example undeclared goods or surpluses above 10 percent of declared value or values 50 percent below identical goods, and must then run an administrative customs procedure (PAMA): the importer has ten business days to offer evidence and the authority four months to resolve, or the procedure lapses. Fines drop by 66 percent for some classification errors within the same tariff heading, by 20 percent if paid within 30 days and by 50 percent for export operations or prompt payment, but the reductions do not stack.

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

Fine for omitted foreign trade taxes	130 to 150 % of omitted taxesLey Aduanera art. 178, section I, as of 2026-10-26 · in force
Fine for importing without the required non tariff measure (non vehicles)	250 to 300 % of commercial valueLey Aduanera art. 178, section IV, as of 2026-10-26 · in force
Undeclared surplus that triggers precautionary seizure	10 % of declared valueLey Aduanera art. 151, section IV, as of 2026-10-26 · in force
Days to offer evidence after a seizure act	10 business daysLey Aduanera arts. 150 and 153, as of 2026-10-26 · in force
Deadline for the final PAMA resolution	4 monthsLey Aduanera art. 153, as of 2026-10-26 · in force
Fine reduction for classification errors within the same heading	66 %Ley Aduanera art. 199, section I, as of 2026-10-26 · in force
Cash and instruments that must be declared at the border	10000 USDLey Aduanera art. 184, section VIII, as of 2026-10-26 · in force

The rule

1. Main infractions and fines. Importing or exporting while omitting foreign trade taxes or countervailing duties carries a fine of 130 to 150 percent of the omitted taxes (80 to 120 percent of commercial value for passengers). Importing without permits or other non tariff measures carries, except for vehicles, a fine of 250 to 300 percent of the commercial value; for vehicles MXN 7,520 to MXN 18,760. Prohibited goods, and temporary imports by IMMEX companies of goods not covered by their program, also carry 250 to 300 percent of commercial value.
Example: Omitted duties of MXN 185,026 lead to a fine of MXN 240,533.80 to MXN 277,539; goods worth MXN 1,850,260 without a required NOM lead to MXN 4,625,650 to MXN 5,550,780. / USD 10,000 of omitted duty: fine of USD 13,000 to USD 15,000. USD 100,000 of goods without a required permit: USD 250,000 to USD 300,000.Ley Aduanera, DOF 15 December 1995 (reform DOF 19 November 2025); amounts updated by RGCE Annex 13, DOF 27 December 2025, Arts. 176 and 178, sections I to IV, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: art. 176, section II and art. 178, sections III to VI and X were reworded.

2. Data and filing fines. Failing to transmit or present the electronic information, pedimentos, notices and documents required for goods under a customs regime, or doing so late, carries a fine of MXN 4,790 to MXN 7,190 (halved if late rather than omitted); documents with inaccurate or false data, MXN 2,640 to MXN 3,750 per document; failing to transmit non tariff compliance evidence obtained before the pedimento, MXN 4,520 to MXN 7,560. Failing to declare cash, checks or other payment instruments above US$10,000 on entering or leaving Mexico carries a fine of 20 to 40 percent of the excess over US$10,000.
Cost to do it: 2026 amounts: MXN 4,790 to 7,190 (USD 259 to 389) for omitted electronic data; MXN 2,640 to 3,750 (USD 143 to 203) per inaccurate document.
Example: Undeclared cash of the equivalent of US$30,000 on arrival: fine of 20 to 40 percent of US$20,000, that is US$4,000 to US$8,000, or MXN 74,010 to MXN 148,021. / US$4,000 to US$8,000 on US$30,000 of undeclared cash.Ley Aduanera; amounts updated by RGCE Annex 13, DOF 27 December 2025, Arts. 184, sections I to IV and VIII, and 185, sections I to III and VII, 2025-12-27 official text · verified 2026-10-26

3. Precautionary seizure. Customs seizes goods and, in most cases, the means of transport when goods enter through an unauthorized place or deviate from transit routes; are prohibited or lack required non tariff compliance or countervailing duty payment (including commercial information NOMs); lack documents proving legal import; are undeclared or exceed by more than 10 percent the declared value; arrive at the customs facility without a pedimento; show false or nonexistent supplier or importer data; are declared at a value 50 percent or more below identical or similar goods (unless the art. 86-A guarantee was given); or are temporary imports not found at the registered addresses. For IMMEX companies only the undeclared surplus is seized and the rest of the shipment and the truck are released.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025), Art. 151, sections I to VIII, 1995-12-15 official text · verified 2026-10-26

4. The PAMA procedure. When goods are seized, customs records the start of the administrative customs procedure (PAMA) in a formal act stating the facts, goods and samples, and the importer has ten business days from notice to offer evidence and arguments. If the evidence proves legal import or disproves the grounds, the authority must resolve immediately, without sanctions, and return the goods. Otherwise the final resolution must be issued within four months of the file being complete, or the authority's actions lapse. Where the importer accepts the act within ten days, customs may issue a provisional resolution and release the goods once the taxes, surcharges and fines are paid within five days, for IMMEX surpluses and for undeclared goods or surpluses above 10 percent of value.Ley Aduanera, DOF 15 December 1995, Arts. 150 and 153, 1995-12-15 official text · verified 2026-10-26

5. Reductions. Fines are reduced by 66 percent when omitted taxes arise from an inaccurate classification within the same LIGIE heading and the goods were correctly described (not if a classification ruling existed or non tariff measures apply); by 20 percent if paid within 30 days of notice; by 50 percent when the fine arises from an export operation (except temporary regimes); by 50 percent when the omitted taxes and surcharges are paid before the assessment is notified; and by 50 percent for fines not involving omitted taxes, where seizure does not apply, if paid before notice. Reductions do not accumulate.
Example: A classification error within the same heading omitting MXN 100,000 of duty: fine of MXN 130,000 to MXN 150,000 cut by 66 percent to MXN 44,200 to MXN 51,000. / About USD 2,389 to USD 2,756 after the reduction, on USD 5,405 of omitted duty.Ley Aduanera, DOF 15 December 1995, Art. 199, 1995-12-15 official text · verified 2026-10-26

6. Collateral consequences. Beyond fines, customs findings feed other sanctions: suspension from the importers register (for example unpaid assessments above MXN 100,000 that exceed 10 percent of duties due, undervaluation, false documents or refusal of audits, RGCE rule 1.3.3), cancellation of the broker's license where omissions exceed MXN 374,610 and 10 percent of duties due (art. 165), and rejection of the declared value in audits (art. 78-A).Ley Aduanera; Reglas Generales de Comercio Exterior para 2026, Ley Aduanera arts. 78-A and 165; RGCE rule 1.3.3, 2025-12-27 official text · verified 2026-10-26

Infraction	Fine	Rule
Omitted duties or countervailing duties	130 to 150 percent of the omitted amount	Art. 178, section I
Missing permit, NOM or other non tariff measure (non vehicles)	250 to 300 percent of commercial value	Art. 178, section IV
Missing non tariff measure, vehicles	MXN 7,520 to 18,760 (USD 406 to 1,014)	Art. 178, section II
Prohibited goods; IMMEX imports outside the program	250 to 300 percent of commercial value	Art. 178, section III
Omitted electronic information or documents	MXN 4,790 to 7,190 (USD 259 to 389); half if late	Art. 185, section I
Inaccurate or false data, per document	MXN 2,640 to 3,750 (USD 143 to 203)	Art. 185, section II
Undeclared cash above US$10,000	20 to 40 percent of the excess	Art. 185, section VII
Reductions	66, 20 or 50 percent depending on the case, not cumulative	Art. 199

Main Mexican customs fines in 2026, verified 26 October 2026 against Ley Aduanera arts. 178, 184, 185 and 199 and RGCE 2026 Annex 13. USD at MXN 18.5026.

Worked example

During inspection at Nuevo Laredo, customs finds 15 percent more units than declared in a trailer of an importer without IMMEX. Because the surplus exceeds 10 percent of declared value, the goods and the truck are seized (art. 151, section IV) and a PAMA starts (art. 150).
The importer accepts the act within ten business days; customs issues a provisional resolution and, once the omitted duties, surcharges and the fine of 130 to 150 percent are paid within five days, the goods are released (art. 153).
If the fine is paid within 30 days of the resolution it drops by 20 percent (art. 199, section II); had the omission been a classification error within the same heading with a correct description, the reduction would instead be 66 percent (section I).

Step by step

1. Run a pre clearance check on classification, value, origin and non tariff documents for each new product.
2. Train warehouse staff to match physical counts to invoices before loading; surpluses above 10 percent trigger seizure.
3. If goods are seized, calendar the ten business day evidence deadline immediately and gather import documents and the electronic file (art. 59, section V).
4. Track the four month deadline for the final resolution; a late resolution voids the authority's actions (art. 153).
5. Pay fines within 30 days where you accept them, to use the 20 percent reduction (art. 199, section II).
6. Review collateral risks: suspension from the importers register and the broker's license exposure.

Common traps

Treating missing NOMs like missing duty. Non tariff failures are fined on the value of the goods (250 to 300 percent), not on the duty.
Letting the evidence window pass. The PAMA gives only ten business days to offer evidence (art. 150).
Expecting reductions to stack. Art. 199 reductions are not cumulative.
Overlooking cash rules. Undeclared cash above US$10,000 is fined (art. 184, section VIII), and above US$30,000 is also a ground to suspend the importers register (RGCE rule 1.3.3, section XXXIII).

Sources

Related: Mexico country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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