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Mexico’s international trade enforcement

Mexico‘s annual international trade tax program is focused on increasing revenue collection through automation and the development of data models to improve and make processes more efficient.

In 2023, the collection of international trade tax collection increased by 21,867 million pesos (27% in real terms), compared to the same period of the previous year.

According to data from the Ministry of Finance and Public Credit (SHCP), this resulted in a collection of 86,046 million pesos.

International trade

At the same time, in 2023, the Mexican government carried out 427 reviews, from which 522 Administrative Procedures in Customs Matters (PAMAS) were initiated with an approximate value of 6,071 million pesos.

The PAMAS executed derived from in-depth and quick home visits (Art. 42, Sections III and V of the Federal Tax Code), verifications of foreign merchandise in transport and verifications of foreign vehicles in transit for not proving the legal importation, stay or possession of the merchandise in national territory, as actions to inhibit informal trade.


With the objective of improving tax collection, facilitating trade, increasing the efficiency of customs and inspection services and strengthening national security, the Decree creating Mexico’s National Customs Agency (ANAM) as a deconcentrated administrative body of the Ministry of Finance and Public Credit was published in the Official Gazette on July 14, 2021.

This decree provides Mexico’s National Customs Agency with technical and operational capabilities, administrative and management autonomy, and grants the agency the status of tax and customs authority and the power to issue rulings.


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