A foreign trade audit is a review by the authority of your imports and exports and of the lawful presence of your goods, not of your annual tax return. It can be an on-site inspection at your premises, a desk review, a verification of goods in transit or an examination at the customs facility. You prepare for it with a file for each transaction, an inventory and a protocol for who handles the authority.
What is a foreign trade audit?
In the broad sense, it is the exercise of the review powers that the Customs Law (Ley Aduanera), Article 144 and the Federal Tax Code (Código Fiscal de la Federación), Article 42 grant the authority over foreign trade transactions. It includes the customs examination when goods are presented, verification during transport, the desk review and the on-site inspection, with specific sections for reviewing the lawful presence of foreign goods and the obligations tied to registries, records and licenses.
How does it differ from a tax audit or an administrative inspection?
- Tax audit: verifies taxes such as income tax (ISR) and VAT (IVA). If that is your case, see our tax practice.
- Administrative closures and inspections: carried out by authorities in other fields, such as civil protection or health; see our administrative law practice.
- Foreign trade audit: concerns what you import or export and how you support it.
They can occur at the same time, and Article 42 allows the powers to be exercised jointly, interchangeably or successively.
What should you have ready?
Article 146 requires foreign goods to be supported at all times with customs documentation, a sales note issued by the authority (nota de venta) or a digital tax invoice (CFDI), with the Carta Porte complement if in transit. In addition, you need the file for each customs entry (pedimento), inventory control and the contracts across the chain. Under the Federal Tax Code reform published in the Federal Official Gazette (DOF) on November 7, 2025, in force since January 1, 2026, the order for an on-site inspection or an inspection of goods in transit may authorize photographs, audio or video of the proceeding, which are attached to the records.
If the review originates in a complaint, read what to do before you are notified. If you operate warehouses or logistics services, also see 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?
- You received an inspection order to review documentation for foreign goods at your premises or warehouse.
- The authority requested information or documents on specific import or export transactions.
- An inspector stopped a vehicle carrying your goods on the road and asked for its documentation.
- You are unsure whether your review is a tax review, a customs review, or both at once.
- Your inventory controls do not match the customs entries for the goods in your warehouse.
- Warehouse staff do not know how to handle an inspector or who should sign the official records.
The cost of waiting
Goods without lawful presence
If you cannot support the foreign goods with customs documentation, a sales note issued by the authority (nota de venta) or a digital tax invoice (CFDI), the authority may seize them as a precautionary measure.
Records signed without review
What is entered in the records of the proceeding is the basis for the later resolution. A signature without legal advice can close off defense options.
A review that expands
Verification powers may be exercised jointly, interchangeably or successively. A targeted check can widen to other transactions or taxes.
Recorded proceedings
In on-site inspections and inspections of goods in transit, the order may authorize photographs, audio or video of the proceeding, which are attached to the records as evidence. Every statement by your staff counts.
Classifying the authority's power
We identify whether it is an on-site inspection, a desk review, an in-transit verification or a customs examination, which authority is involved and what legal basis it invokes.
Preparing the file
We gather customs entries, value and origin documentation, inventories and contracts for the transactions the order covers.
Accompanying the proceeding
We train the staff who will receive the authority and assist in verifying that the order is lawful and that the records reflect what occurred.
Responding to requests and observations
We prepare the responses, submit evidence and clarify the facts or omissions the authority reports before it resolves.
Subsequent defense
If the authority determines a tax assessment or penalties, we evaluate the available remedies and their effect on the registry, programs and operation.
We assist importers, exporters, companies with manufacturing programs and logistics operators in reviews by the customs authority. From the outset we distinguish whether the power exercised is customs, tax or administrative, because that determines what is handed over, who handles it and how it is defended.
Your questions, answered
How does a foreign trade audit differ from a tax audit?
A foreign trade audit reviews imports, exports, the lawful presence of foreign goods and obligations tied to customs registries and authorizations. A tax audit reviews taxes such as income tax (ISR) and VAT (IVA). They can coincide, because the powers in the Federal Tax Code (Código Fiscal de la Federación) are exercised jointly, interchangeably or successively, but they have different subject matter and consequences.
What is a verification of goods in transit?
It is a power of the customs authority to verify, while goods are being transported within the national territory, their lawful importation or possession. Foreign goods must be supported by customs documentation, a sales note issued by the authority (nota de venta) or a digital tax invoice (CFDI), which must carry the Carta Porte complement when in transit.
What is a customs on-site inspection?
It is the review the authority conducts at the taxpayer's premises under the Federal Tax Code. It can verify the documentation of lawful ownership, possession or importation of foreign goods, and obligations arising from registries, records or licenses under the Customs Law (Ley Aduanera).
Can I refuse to receive the inspector?
That is not a recommended strategy: the proceeding continues and can generate additional consequences. The prudent course is to respond under a protocol, check the inspector's identification and the order, comply with what the order requires and have legal advice. Each case should be analyzed with an attorney.
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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