Yes, you can act before you are notified, and you should. As far as we have reviewed, the law does not require the authority to tell you that a complaint exists; the first notice is usually a formal act. The pre-notice stage lets you measure your exposure, rebuild the file for each transaction, preserve evidence, decide who handles an inspection, and review your contracts to see who answers for what.
Does the authority have to notify you before investigating you?
As far as we have reviewed, neither the Customs Law (Ley Aduanera), nor the Federal Tax Code (Código Fiscal de la Federación), nor the Federal Taxpayers’ Rights Law (Ley Federal de los Derechos del Contribuyente) requires advance notice to a person who has been reported. Article 42 of the Federal Tax Code provides that verification powers are deemed to begin with the first act notified to the taxpayer. In practice, that first act is usually an inspection order, an information request or, in customs matters, the official record (acta) drawn up during a customs examination or an inspection of goods in transit. Learning of a complaint in advance is a window for preparation, not a right to be informed.
What is done in the pre-notice stage?
- Exposure assessment: the transactions, periods and goods that may be targeted.
- File for each transaction: Article 59 of the Customs Law requires the importer to keep the customs entry (pedimento), its annexes and acknowledgments, and the documentation proving the funds used.
- Engagements and importer status: which engagement was given to each customs broker and in whose name the goods were cleared.
- Safekeeping and integrity of evidence: complete copies, with access controls.
- Response protocol: who receives the authority, what is handed over and who notifies the advisors.
All of this is about organizing and preserving. Altering, replacing or destroying documents is not a legitimate strategy and worsens the taxpayer’s position: altering foreign trade records or documents, and concealing or destroying accounting records or inventories, are also grounds for suspension from the Importers’ Registry (padrón de importadores) under rule 1.3.3, sections XIII and XIV, of the 2026 General Foreign Trade Rules (RGCE).
Who is liable in the logistics chain?
Article 52 of the Customs Law presumes, absent proof to the contrary, that the goods were brought in by their owner, possessor or holder, their consignee or sender, or the party who commissioned the import. Article 53 adds jointly liable parties, including customs brokers and brokerage firms for the transactions in which they take part. That is why it matters to review your contracts with importers, consignees, brokers, warehouses and carriers before anyone invokes them. If the investigation escalates to a seizure, see our guide to merchandise seizure and PAMA; if your operation is in e-commerce, read the page on logistics and cross-border e-commerce.
Updated October 2026.
This content is informational and does not constitute legal advice. Every case requires individual analysis.
Are you in this situation?
- A third party told you that someone filed a complaint against your company with the customs authority.
- You have received no official notice, but your customs broker or a customer has asked about specific transactions.
- You are not certain which transactions were carried out in your company's name or with which customs broker.
- The paperwork for your imports is scattered among the broker, the warehouse, the carrier and your own office.
- Your contracts with importers, consignees and logistics providers do not clearly state who answers to the authority.
- If an inspector shows up unannounced tomorrow, nobody at your warehouse knows what to do.
The cost of waiting
The first act catches you unprepared
The inspection order, the information request or the seizure arrives as the first formal act. Responding without a protocol or an assembled file limits what you can prove at that moment.
Carrying transactions that are not yours
If it is unclear who the importer was and what engagement was given to the broker, the authority may attribute transactions to you, or responsibility for the entire chain.
Scattered or lost evidence
Emails, waybills, photographs, warehouse records and payment receipts get overwritten or lost over time. Without safekeeping, you have nothing with which to rebut an allegation.
A reaction that makes the case worse
Altering, reconstructing after the fact or destroying documents turns a defensible matter into a more serious one. The rule is to organize and preserve, never to modify.
Exposure assessment
We identify which transactions, goods, periods and parties may be targeted, and which customs and tax violations or consequences would be the reasonable working hypothesis.
Rebuilding the file
For each transaction we gather the customs entry (pedimento), its annexes, acknowledgments, invoices, payments, contracts, and value and origin support, in line with the file that the law requires of the importer.
Review of engagements and each party's role
We verify who appears as the importer, which engagements were given to the customs broker, and which documents back each party's involvement.
Evidence preservation
We define what is kept, where and under what access controls, with complete copies and unaltered originals, so the facts can be proven when required.
Protocol and contracts
We prepare the protocol for handling inspections and requests, and review the contracts across the chain to align responsibilities, information flows and cooperation among the parties.
We assist importers, logistics operators and companies holding goods in their own or third-party warehouses that face allegations, requests or customs proceedings. Our work combines defense before the authority with a preventive review of the operation and the contracts that support it, coordinated with the client's legal, foreign trade and operations teams.
Your questions, answered
Is the customs authority required to tell me a complaint has been filed against me?
We have not identified any provision in the Customs Law (Ley Aduanera), the Federal Tax Code (Código Fiscal de la Federación, CFF) or the Federal Taxpayers' Rights Law (Ley Federal de los Derechos del Contribuyente) that imposes such advance notice. Under Article 42 of the Federal Tax Code, verification powers are deemed to begin with the first act notified to the taxpayer. Each specific situation should be reviewed with an attorney before decisions are made.
What can I do if I know a complaint exists but have received nothing?
The pre-notice stage lets you assess your exposure, gather and safeguard documentation, review who was the importer of each transaction, and prepare the people who might receive an inspection. It is all about organizing and preserving; nothing in the preparation should involve altering or deleting information.
What evidence should I preserve in case of a customs investigation?
As a general rule, whatever substantiates each transaction: customs entries and their annexes, invoices, payment receipts, contracts, value and origin documents, inventory records and relevant communications. What is pertinent in your case depends on the transactions at issue, so it is best defined with legal advice.
Who is liable if my customs broker or a third party handled the transaction?
The law allocates obligations among those involved, and the presumption about who brought in the goods can be rebutted with evidence. Each party's liability depends on who the importer was, what engagement existed and what the contracts say, so it cannot be settled by a general rule.
Let us talk about your matter
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.
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