In logistics and cross-border e-commerce, legal risk lies in who appears as the importer, who is liable along the chain and how each shipment is cleared. A warehouse, a parcel carrier, a customs broker and a foreign seller share the operation, but not responsibility before the authority. Contracts and the file for each transaction are what allocate it.
Where does legal risk concentrate in cross-border logistics?
In operations with several parties, the risk is not in a single act but in how it is distributed. The Customs Law (Ley Aduanera) attributes the operation, absent proof to the contrary, to whoever holds or receives the goods, or to whoever ordered them brought in (Article 52), and adds other parties as jointly liable, such as the customs broker or brokerage firm for the transactions in which they take part (Article 53). That is why documentary proof of each role weighs more than commercial practice.
What changes for parcel shipments and e-commerce?
Article 88 bis allows authorized courier companies to clear goods through a simplified procedure. Under rule 3.7.35 of the 2026 General Foreign Trade Rules (RGCE), as consulted on October 14, 2026, the general flat global rate is 33.5%, with exceptions for shipments covered by USMCA (T-MEC) and three other treaties. Because these are administrative rules and not a tariff set by statute, they can change through an amending resolution; the version in force should be verified before operating.
Which contracts and structure should you review?
- Contracts with customs brokers: the engagement, the information and retention of the file.
- Contracts with warehouses and carriers: lawful presence, Carta Porte and handling of inspections.
- Agreements with sellers and cargo owners: who the importer is and who answers.
- Warehouse structure: Article 14 and Article 14-A require a concession or authorization to be a customs-controlled facility (recinto fiscalizado).
What situations typically arise?
When the flow is interrupted, the most common situations are a customs complaint or investigation, a seizure of goods and a foreign trade audit. It pays to have the file and the contracts ready before they occur.
Updated October 2026.
This content is informational and does not constitute legal advice. Every case requires individual analysis.
Who the real importer is
Absent proof to the contrary, the law attributes the introduction of goods to their owner, possessor, consignee or principal. When several parties are involved, without clear documentation the transaction can fall on someone who did not expect it.
Liability along the chain
Importers, consignees, customs brokers, carriers and warehouses have different obligations. They answer separately and, in some cases, jointly.
Parcel shipments and the simplified regime
Clearance through courier and parcel services follows its own rules, with value limits per recipient and a flat global rate that changes if the shipment is covered by certain treaties. Misapplied, it becomes a classification or valuation problem.
Contracts with brokers, carriers and warehouses
Many operations run on generic contracts that do not allocate customs liability or regulate information and cooperation before the authority.
Bonded warehouse versus your own warehouse
A company warehouse does not become a customs-controlled facility (recinto fiscalizado) or operate as a bonded warehouse (depósito fiscal) on its own. Keeping foreign goods there requires documentation proving their lawful presence in Mexico.
Knowing your customer and cargo owners
Anyone who consolidates or stores third-party cargo should know who the owner is, what they are shipping and whether it complies with regulations. Their exposure if the authority inspects the goods depends on it.
We advise logistics operators, fulfillment companies, e-commerce platforms and cross-border sellers operating to or from Mexico. We combine defense before the customs authority with review of supply-chain contracts, the import structure and compliance, coordinating with the client's operations and legal teams.
Your questions, answered
Can my own warehouse store imported goods?
It can store goods that have been lawfully imported and are supported by the documentation the Customs Law (Ley Aduanera) requires. It is not, by itself, a customs-controlled facility or a bonded warehouse: those arrangements require a concession or authorization from the authority. The specific structure should be reviewed with legal advice.
Who is liable if the customs broker makes a mistake?
The customs broker and the brokerage firm answer for the accuracy of the data in the customs entry (pedimento) and for several determinations, and are jointly liable for the transactions in which they take part. That does not relieve the importer of its own obligations. The final allocation depends on the facts and the contracts.
How are e-commerce shipments cleared through parcel carriers?
Authorized courier companies can clear shipments under a simplified procedure with a value limit per recipient and a flat global rate, with exceptions for shipments covered by certain treaties. The applicable rules change by resolution, so the version in force at the time of operation must be verified.
What should a contract with a customs broker or a warehouse contain?
At a minimum: who the importer is, the engagement given to the broker (encargo conferido), the documentation each party supplies, responsibility for the information, cooperation before the authority, retention of the file and handling of requests. The content is tailored to each company's operation.
Does your company operate in this sector?
Tell us what is happening and we will tell you whether it is a matter we can take on, what it would involve, and how the scope is defined.
A lawyer will review your matter and confirm the next step within 24 business hours.