Pedimento (Mexico Customs Declaration)

The Pedimento is Mexico's official customs declaration — the detailed document through which goods are declared to Mexican Customs (ANAM) for import or export, and their tariff classification, customs value, origin, duties, VAT (IVA) and applicable programs or preferences are accounted for. It is normally prepared and filed electronically by a licensed customs broker (agente aduanal), who bears significant legal responsibility for its accuracy.

The pedimento uses coded fields identifying the customs regime (definitive import/export, temporary import under IMMEX, transit, etc.) and the applicable duty and tax treatment, and it is the document that triggers assessment and release, subject to the random-inspection “semáforo.” Accurate completion — correct classification, valuation, origin (for USMCA), and program references (for IMMEX) — is essential to correct duty/tax and to avoiding penalties, which in Mexico can be severe. For importers, exporters and brokers in Mexico, the pedimento is the central instrument of customs declaration, and handling it correctly is core to Mexican trade operations. It is the declaration through which goods clear Mexican customs.