As far as we have reviewed, neither the Customs Law (Ley Aduanera)<\/a>, nor the Federal Tax Code (C\u00f3digo Fiscal de la Federaci\u00f3n)<\/a>, nor the Federal Taxpayers’ Rights Law (Ley Federal de los Derechos del Contribuyente)<\/a> requires advance notice to a person who has been reported. Article 42 of the Federal Tax Code<\/a> 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.<\/p>\n 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 (padr\u00f3n de importadores) under rule 1.3.3, sections XIII and XIV, of the 2026 General Foreign Trade Rules (RGCE)<\/a>.<\/p>\n Article 52 of the Customs Law<\/a> 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<\/a>; if your operation is in e-commerce, read the page on logistics and cross-border e-commerce<\/a>.<\/p>\n Updated October 2026.<\/em><\/p>\n This content is informational and does not constitute legal advice. Every case requires individual analysis.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" 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 (C\u00f3digo Fiscal de la Federaci\u00f3n), nor the Federal Taxpayers’ Rights Law (Ley Federal de los Derechos del Contribuyente) requires advance notice to a person who has been reported. […]<\/p>\n","protected":false},"author":0,"featured_media":874,"parent":691,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-situacion.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-886","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages\/886","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/comments?post=886"}],"version-history":[{"count":0,"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages\/886\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages\/691"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/media\/874"}],"wp:attachment":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/media?parent=886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}What is done in the pre-notice stage?<\/h2>\n
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Who is liable in the logistics chain?<\/h2>\n