In the broad sense, it is the exercise of the review powers that the Customs Law (Ley Aduanera), Article 144<\/a> and the Federal Tax Code (C\u00f3digo Fiscal de la Federaci\u00f3n), Article 42<\/a> 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.<\/p>\n They can occur at the same time, and Article 42 allows the powers to be exercised jointly, interchangeably or successively.<\/p>\n Article 146<\/a> 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.<\/p>\n If the review originates in a complaint, read what to do before you are notified<\/a>. If you operate warehouses or logistics services, also see 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":" 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 (C\u00f3digo Fiscal de la Federaci\u00f3n), Article 42 grant the authority over foreign trade transactions. It includes the customs examination when goods are presented, verification […]<\/p>\n","protected":false},"author":0,"featured_media":877,"parent":691,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-situacion.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-898","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages\/898","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=898"}],"version-history":[{"count":0,"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/pages\/898\/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\/877"}],"wp:attachment":[{"href":"https:\/\/knr.mx\/en\/wp-json\/wp\/v2\/media?parent=898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}How does it differ from a tax audit or an administrative inspection?<\/h2>\n
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What should you have ready?<\/h2>\n