Customs in Mexico: FAPA Results

The Ministry of Finance and Public Credit (SHCP) informed about the results of the Administration and Payment Trust number 80775 (FAPA) in 2022, related to Mexico‘s customs.

As background: on November 25, 2021, the FAPA was constituted, through an agreement entered into by the SHCP in its capacity as sole trustor of the Federal Public Administration (APF) and Nacional Financiera, S.N.C. I.B.D., and with the participation of the Tax Administration Service (SAT), in its capacity as Responsible Unit of the Trust.

As of December 31, 2022, FAPA’s total assets amounted to Ps. 6,749.7 million, while total liabilities amounted to Ps. 0.23 million.

Current assets correspond entirely to the balance available in investments and securities at the end of last year, while liabilities are made up of the provision made for the auditing services to be provided by the firm appointed by the Ministry of Public Administration (SFP) for the auditing of FAPA’s financial statements for fiscal year 2022.

Regarding cash flow, income reached 1,679.1 million pesos, as a result of the transfer of the National Customs Agency of Mexico (ANAM) for 942.4 million pesos for the purpose of providing continuity to communications and information technology services, as well as amounts derived from returns on equity investments, other income and financial income from the initial contribution with federal resources.


In 2022, a total of 6,803.9 million pesos were disbursed, corresponding to the payment of contracted services, as well as fiduciary fees.

The Operational Continuity projects for 10,694.8 million pesos are made up of 9,742.4 million pesos corresponding to the annual work program in force in 2022, their compensation and 942.4 million pesos to cover the communications and information technology services provided by SAT to the National Customs Agency of Mexico.

Additionally, there are expenses inherent to the trust for Ps. 3.3 million corresponding to said program.

As of the fourth quarter of 2022, the expenditure presents an advance of 63.6% with respect to this program for an amount of 6,801.4 million pesos, leaving a balance of 3,886.7 million pesos to be spent.


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