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Mexico's importers register (Padrón de Importadores): who must register, the sector registers, the 50 suspension grounds and how to get reinstated

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

Every company that imports into Mexico must be registered in the SAT Padrón de Importadores, and goods on the Annex 10 list (chemicals, arms, cigarettes, footwear, textiles and apparel, ethyl alcohol, hydrocarbons and fuels, steel and automotive goods) also need registration in the matching sector of the Padrón de Importadores de Sectores Específicos. Registration requires an RFC, tax compliance and the other conditions set by SAT rules; exporters of goods such as tequila, beer, wine, gold, silver, copper, iron ore, plastics or steel need the Padrón de Exportadores Sectorial. SAT can suspend a registration immediately on any of 50 grounds in RGCE rule 1.3.3, from a missing e.firma or no imports for twelve months to undervaluation or unpaid customs debts over MXN 100,000, which stops all customs clearance until the importer cures the cause and applies for reinstatement.

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

Registration in the Padrón de Importadores required to import	Yes, the SAT Padrón de Importadores, plus sector specific registers for listed goods Ley Aduanera art. 59, section IV, as of 2026-10-26 · in force
Import sectors needing sector registration (Annex 10, section I)	16 sectorsRGCE 2026 Annex 10, as of 2026-10-26 · in force
Export sectors needing the Padrón de Exportadores Sectorial (Annex 10, section II)	15 sectorsRGCE 2026 Annex 10, as of 2026-10-26 · in force
Number of suspension grounds in RGCE rule 1.3.3	50 groundsRGCE 2026 rule 1.3.3, as of 2026-10-26 · in force
Months without foreign trade operations that allow suspension	12 monthsRGCE 2026 rule 1.3.3, section IV, as of 2026-10-26 · in force
Unpaid tax or customs debt that allows suspension	100000 MXNRGCE 2026 rule 1.3.3, sections XVIII and XIX, as of 2026-10-26 · in force
Government fee to register in the Padrón de Importadores	0 MXNRGCE 2026 rule 1.3.2; no LFD duty listed, as of 2026-10-26 · in force

The rule

1. Registration is mandatory. Anyone who brings goods into or takes goods out of Mexico must be registered in the Padrón de Importadores and, where applicable, in the Padrón de Importadores de Sectores Específicos or the Padrón de Exportadores Sectorial, all kept by the SAT. To register, the company must be current on its tax obligations, prove it is in the federal taxpayer register (RFC) and meet the other requirements in the customs regulation and SAT rules. Registration is requested under SAT procedure sheet 5/LA, and sector registration under sheet 6/LA (RGCE rule 1.3.2).
Cost to do it: No federal duty applies to registration in the Padrón de Importadores; the cost is the internal or advisory work to keep tax filings, e.firma and the buzón tributario contact details current.
Example: A new subsidiary that has its RFC, a valid e.firma and no overdue returns files sheet 5/LA online; there is no government fee. / No government fee in US dollar terms either; budget only adviser time.Ley Aduanera, DOF 15 December 1995 (last reform DOF 19 November 2025); Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025, Ley Aduanera art. 59, section IV; RGCE rule 1.3.2, 1995-12-15 official text · verified 2026-10-26

2. Exceptions. Registration is not needed for, among others, imports by diplomatic missions and international organizations, goods in transit, goods returned under arts. 103, 116 and 117 of the Ley Aduanera, temporary imports under art. 106, passenger imports under rule 3.2.2 and a single new or used vehicle imported by an individual under rules 3.5.1 and 3.5.2. An individual who is not registered may obtain an authorization to import once per tax year (format A5, rule 1.3.6), and a company may obtain a one time authorization for dangerous or perishable goods or live animals while registration is pending or suspended (format A4, rule 1.3.5); neither applies to Annex 10, section I goods.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025 (compilation with First Resolution of Amendments, DOF 14 May 2026), RGCE rules 1.3.1, 1.3.5 and 1.3.6, 2025-12-27 official text · verified 2026-10-26

3. Sector registers. Annex 10, section I lists 16 import sectors that need registration in the Padrón de Importadores de Sectores Específicos: 1 chemical products, 2 radioactive and nuclear, 3 chemical precursors, 4 firearms and ammunition, 5 explosives, 6 pyrotechnic substances, 7 other arms, 8 machines related to arms, 9 cigarettes, 10 footwear, 11 textiles and apparel, 12 ethyl alcohol, 13 hydrocarbons and fuels, 14 steel (siderúrgico), 15 steel products and 16 automotive. Section II lists 15 export sectors for the Padrón de Exportadores Sectorial, including beer, tequila, wine, spirits, cigarettes, energy drinks, iron ore, gold, silver and copper, plastics, rubber, wood and paper, glass, iron and steel, and aluminum. Each sector is defined by tariff lines.Annex 10 of the Reglas Generales de Comercio Exterior para 2026, DOF 14 January 2026, Annex 10, sections I and II; RGCE rule 1.3.2, second paragraph, 2026-01-14 official text · verified 2026-10-26

4. Suspension grounds. SAT suspends registration in the importer, sector importer or sector exporter registers when the importer falls into any of the 50 grounds in rule 1.3.3, among them: no valid e.firma (I); no buzón tributario contact details (II); unfiled federal tax returns (III); no foreign trade operations for more than twelve months (IV); RFC suspension or cancellation notices (V and VI); not being found at the tax address (IX); false or nonexistent foreign supplier or importer data (X); false documents (XI); firm unpaid tax debts above MXN 100,000 (XVIII); a customs assessment for omitted duties above MXN 100,000 that exceeds 10 percent of what was due (XIX); declared value at least 50 percent below the average price of identical or similar goods imported within 90 days (XX); income below 30 percent of the value of imports in the period reviewed (XXII); failure to return at least 90 percent of exported goods (XXV); and appearing on the SAT list of taxpayers issuing simulated invoices or dealing with them (XLIV). The SAT must notify the cause within five days and the suspension is immediate.
Cost to do it: A suspension halts every import until lifted; the two money thresholds are MXN 100,000 of unpaid debts (about USD 5,405) and an omission of more than 10 percent of the duties due.
Example: An importer with a final, unsecured customs assessment of MXN 150,000 for omitted duties that represent 12 percent of the duties due on the operations reviewed can be suspended under section XIX. / The same case is about USD 8,107 of unpaid duties, enough to stop all clearance.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025; Ley Aduanera art. 144, section XXXVI, RGCE rule 1.3.3, sections I to L and final paragraphs, 2025-12-27 official text · verified 2026-10-26

5. Reinstatement. A suspended importer may ask for the suspension to be lifted under SAT procedure sheet 7/LA once it has cured or disproved the cause. Where a customs procedure (PAMA) or assessment for omitted duties is pending, reinstatement requires a written acceptance of the irregularity and payment of the amount determined. Importers suspended for false non tariff documents need, in addition, no repeat offense and written approval from the authority that issues that document. If the SAT applied a suspension on grounds it assessed incorrectly, the suspension must be lifted immediately.Reglas Generales de Comercio Exterior para 2026, DOF 27 December 2025, RGCE rules 1.3.3 (last paragraph) and 1.3.4, 2025-12-27 official text · verified 2026-10-26

6. Records that sit behind the registration. Registered importers must keep an automated and permanent inventory control system, hold the origin evidence used for preferences and countervailing duties, give their customs broker a sworn value statement, and keep an electronic file for each customs declaration with the proof of the funds used (invoices, CFDI, transfers, freight and insurance, contracts). Failing to keep accounts, inventories or controls is itself a suspension ground (rule 1.3.3, section XIV).Ley Aduanera, DOF 15 December 1995 (reform DOF 19 November 2025), Art. 59, sections I to V, 2025-11-19 official text · verified 2026-10-26 · changed: Decree DOF 19 November 2025, in force 1 January 2026: section I was reworded and section V gained a list of documents proving the funds used in each operation.

Ground (rule 1.3.3 section)	Typical cause	How it is usually cured
I. No valid e.firma	Expired advanced electronic signature of the company	Renew the e.firma, then file sheet 7/LA
II. No buzón tributario contact	Email or phone not registered for SAT notifications	Register the contact means, then file 7/LA
III. Tax returns not filed	Missing monthly or annual federal returns	File the returns, then file 7/LA
IV. No operations for over 12 months	Dormant importer	File 7/LA when imports restart
IX. Not found at tax address	Failed SAT visit or address of nonexistent status	Update the tax address and prove it, then 7/LA
XVIII and XIX. Debts above MXN 100,000	Final unpaid tax debts, or customs omissions above 10 percent of duties due	Pay or secure the debt; accept the finding and pay where a PAMA is open (rule 1.3.4)
XX. Undervaluation	Declared value 50 percent or more below the 90 day average for identical or similar goods	Prove the transaction value under arts. 64 to 78 of the Ley Aduanera
XLIV. Simulated invoice lists	Supplier on the SAT art. 69-B definitive list	Prove the goods or services were real or correct the tax position

Common suspension grounds and what cures them, from RGCE 2026 rule 1.3.3 (verified 26 October 2026).

Worked example

A foreign footwear brand forms a Mexican S. de R.L. de C.V. to import shoes. After obtaining its RFC and e.firma and registering a buzón tributario contact, it files sheet 5/LA for the Padrón de Importadores and sheet 6/LA for Sector 10, footwear, of the sector register (RGCE rule 1.3.2); there is no government fee.
Fourteen months later a quiet period with no shipments triggers suspension under rule 1.3.3, section IV. The next container cannot clear until the company files sheet 7/LA and the suspension is lifted, so the importer pays storage at the port for each day of delay.
Separately, a SAT review finds the company declared MXN 400 per pair when identical shoes imported in the previous 90 days averaged MXN 900 per pair, more than 50 percent lower, which is a further suspension ground (section XX) and also exposes the shipment to precautionary seizure under Ley Aduanera art. 151, section VII unless a guarantee was given under art. 86-A.

Step by step

1. Obtain the RFC, a valid e.firma and buzón tributario contact means for the Mexican entity; file all tax returns due.
2. Classify every product and check Annex 10: if any tariff line is listed in section I, plan sector registration (sheet 6/LA) alongside the general registration (sheet 5/LA).
3. Register all premises where foreign trade goods are stored with the SAT before the first import (rule 1.3.3, section VII).
4. Put in place the art. 59 records: automated inventory, origin evidence, value statement and an electronic file per pedimento.
5. Monitor monthly the SAT compliance opinion and the e.firma expiry date; most suspensions are caused by basic tax housekeeping.
6. If suspended, identify the section of rule 1.3.3 in the SAT notice, cure the cause and file sheet 7/LA immediately.

Common traps

Letting the e.firma expire or leaving the buzón tributario contact out of date. Both are automatic suspension grounds (rule 1.3.3, sections I and II) and stop every shipment.
Assuming a dormant registration stays active. More than twelve months without operations allows suspension (section IV), which matters for project imports and seasonal businesses.
Buying from a supplier on the SAT simulated invoice list. Dealing with a definitive art. 69-B taxpayer is a suspension ground (section XLIV) even if the goods were real, unless the importer proves the transaction.
Under declaring value. A price at least 50 percent below the 90 day average for identical or similar goods is a suspension ground (section XX) and a seizure ground (Ley Aduanera art. 151, section VII).
Hiring a former representative or partner of a suspended company. Having a legal representative, partner or shareholder who belongs to a suspended company that did not disprove its suspension is itself a ground (section XVII).
Forgetting the sector register for a single product. Importing one Annex 10 tariff line without sector registration blocks the declaration for that line.

Sources

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