A precautionary seizure is the customs authority's retention of your goods when it presumes an irregularity; the PAMA is the proceeding in which you can rebut that presumption. It begins with an official record, moves through an evidence and closing-arguments stage, and ends with a resolution that either returns the goods or imposes penalties. The defense is decided in that evidentiary stage, which is why arriving with your documents in order matters.
In what cases can the authority seize goods?
Article 151 of the Customs Law (Ley Aduanera) lists the grounds for precautionary seizure of goods and means of transport. They include goods without customs documentation proving lawful presence (legal estancia) or possession, failure to pay antidumping or countervailing duties or to comply with non-tariff regulations, undeclared goods, false or nonexistent supplier or importer data, and a declared value 50% or more below that of identical or similar goods. The reform published in the Federal Official Gazette (DOF) on November 19, 2025 added temporarily imported goods that fail to arrive or cannot be located at the registered addresses.
How does the PAMA work, stage by stage?
- Initiating record: it states the authority, the facts, the description of the goods and, where applicable, the samples. Handing you a copy is equivalent to notification (Article 150).
- Evidence and closing arguments: the record states the period for submitting them; their evaluation is governed by Articles 123 and 130 of the Federal Tax Code (Código Fiscal de la Federación). The period is short and runs from the date the notification of the record takes effect; it should be reviewed with an attorney from day one.
- Resolution: if the evidence rebuts the ground, the goods are returned without penalties; if not, a final resolution is issued within a maximum period, and if none is issued, the actions that started the proceeding cease to have effect (Article 153). That period is suspended in the circumstances of Article 46-A of the Federal Tax Code, to which the Customs Law refers.
When the seizure occurs during an on-site inspection (visita domiciliaria), the rule changes: the seizure record serves as the final record with respect to those goods, and the procedure is governed by Article 155, not Articles 152 and 153.
What defense options exist?
The strategy depends on the ground: proving lawful presence with documentation; showing that the declared value or origin is correct; requesting a technical advisory meeting when the seizure stems from a tariff classification (the request is not a formal remedy in its own right); or, in cases of surplus or undeclared goods, expressing agreement with the record to obtain a provisional resolution, paying the amount assessed and recovering the goods, which means accepting the facts and must be weighed beforehand. Where duties were omitted but a seizure is not warranted, the procedure under Article 152 applies, which is distinct from the PAMA.
A seizure is often the outcome of a prior review; if you have not reached that point yet, read what to do about a customs complaint or investigation. For warehouse and parcel operations, see 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?
- The authority held a shipment at the customs facility or in transit and handed you an official record.
- You were told your goods are under precautionary seizure, but you do not understand which ground was invoked.
- Your carrier or customs broker told you the cargo cannot continue on its way.
- The authority questions the value, origin or tariff classification declared on the customs entry.
- You have goods in your warehouse without documentation proving their lawful presence in Mexico.
- You have temporarily imported goods that the authority could not locate at the registered address.
The cost of waiting
Losing the opportunity to present evidence
The initiating record sets a short period for submitting evidence and closing arguments. What is not submitted at that stage can hardly be cured later.
Assessment of duties and fines
If the ground is not rebutted, the resolution may assess foreign trade taxes, ancillary charges and fines, in addition to forfeiture of the goods.
Storage costs and operational stoppage
While the goods are held, the supply chain stops: missed orders, storage charges and pressure from customers who will not wait for the resolution.
Effects on other fronts
A seizure can trigger verification powers and affect registration in the Importers' Registry (padrón de importadores), with consequences for the entire operation.
Reading the record and the ground invoked
We identify the legal basis invoked, the goods and samples taken, and what must be proven to rebut it.
Evidence plan
We determine which documents on value, origin, classification, non-tariff regulations and lawful presence are pertinent, and how to obtain them from third parties.
Evidence, closing arguments and technical meeting
We file the brief within the statutory stage and, if the matter involves tariff classification, assess whether to request a technical advisory meeting.
Follow-up before the authority
We monitor the file, handle additional requests and watch that the resolution is issued within the statutory period.
Resolution and subsequent defense
If the resolution is adverse, we evaluate the available remedies and their effect on your operation and on the Importers' Registry.
We represent importers and logistics operators in proceedings arising from customs examinations, inspections of goods in transit and on-site inspections in which goods are seized. We work with the client's foreign trade team to assemble the documentary evidence and with customs brokers to reconstruct the operation.
Your questions, answered
What is a precautionary seizure of goods?
It is the measure by which the customs authority retains goods or means of transport when it considers that one of the grounds in Article 151 of the Customs Law (Ley Aduanera) applies. It is not a final penalty: it opens a proceeding in which you can prove lawful presence or rebut the ground invoked.
What is the PAMA?
It is the customs administrative proceeding (PAMA) regulated by Articles 150 to 153 of the Customs Law. It begins with the initiating record that documents the seizure, opens a stage for evidence and closing arguments, and concludes with a resolution. If the evidence proves lawful presence or rebuts the ground, the goods are returned without penalties.
What evidence helps rebut a seizure?
It depends on the ground invoked. Often it is value and origin documents, the customs entry (pedimento) and its annexes, contracts, payment receipts, certificates and proof of compliance with non-tariff regulations. Which evidence is pertinent and sufficient must be determined case by case.
What happens if the authority does not resolve on time?
The law sets a maximum period for resolution and provides for consequences if it is not met, although that period can be suspended in certain circumstances. That is why it is unwise to assume that the passage of time resolves the matter without reviewing the file.
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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