Mexico Legal Counsel

At Braumiller Law Group PLLC, we advise clients on complex Mexican Customs and international trade matters involving significant regulatory exposure, operational risk, and strategic cross-border considerations.

Our practice focuses on high-impact Customs and trade advisory work where the legal analysis is nuanced, the commercial implications are substantial, and the consequences of non-compliance may materially affect business operations, supply chains, and cross-border transactions.

We represent multinational companies, manufacturers, importers, exporters, and logistics providers in matters involving sophisticated Customs and trade compliance issues across Mexico and North America.

Our team includes Attorneys and trade consultants with more than 32 years of experience in Mexican Customs and international trade law, including former officials from Mexico’s Customs authority (SAT), as well as advanced academic credentials in Customs and trade law.

We are regularly engaged in matters involving:


Customs Law

  • Strategic Import and Export Compliance
  • Electronic file compliance
  • Harmonized Tariff Classification
  • Rules of Origin
  • Customs Valuation
  • Customs Regimes
  • Determination of Duties, Taxes and Fees
  • Import and export procedures
  • Recordkeeping Requirements
  • Pedimento (Annex 22)
  • Regularization and reduction of Sanctions and Penalties
  • Customs Broker Compliance Oversight
  • Prior Disclosure and Voluntary Corrections
  • Advanced Rulings
  • SAT and ANAM Proceedings


Foreign Trade law

  • IMMEX Set Up
  • Amendments and Changes to IMMEX Programs
  • Import Permits
  • Automatic Notices
  • Prosec and Rule 8th
  • Mexican Official Norms (NOMs)
  • Sensitive Goods Compliance
  • Minister of Economy Proceedings


IMMEX Compliance

  • Temporary Imports Compliance
  • Risk Assessment
  • Annex 24 and Annex 30 Diagnostics
  • Virtual Transfers
  • Waste & Scrap
  • USMCA Article 2.5
  • Inventory Reconciliation and Data Integrity Review
  • Risk Mitigation Strategies


USMCA

  • Rules of Origin
  • Tariff Preferential Treatment
  • Origin Qualification Analysis
  • SAT Origin Verification Audits
  • Audit Readiness
  • USMCA Compliance
  • Rulings


Supply and Procurement Contracts with Mexican Importers

  • Cross-Border Commercial Contracts
  • Supply Chain & Procurement Contracts
  • Manufacturing & Maquila Contracts
  • Customs Compliance Clauses
  • Trade Compliance Contract Risk Allocation


Trade Compliance Services

  • Trade Compliance Manuals and Program Development
  • Internal Risk Assessments
  • Assistance with Government Audits
  • Executive Training
  • Compliance Monitoring
  • Internal Consultations


Trade Compliance Investigations & Crisis Management

  • Seizures and Customs Holds
  • PAMA Proceedings
  • Customs Fines & Penalty Litigation
  • SAT Audit Defense
  • Voluntary Disclosures
  • Sensitive Internal Investigations
  • Compliance Remediation Plans

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Mexico Legal Counsel

Mexico Customs & International Trade Services

Braumiller Law Group provides comprehensive legal support to companies operating within Mexico’s international trade environment, backed by more than 20 years of experience in customs compliance, IMMEX programs, and tax-related matters. Our team includes experts with over 25 years of specialized experience in Mexican customs and international trade, as well as former government auditors, offering a unique, insider-level perspective on regulatory enforcement and compliance risk.

Our approach enables clients to manage risk and operate efficiently in Mexico supported by the deep expertise and a strategic understanding of the following areas:

Customs And Trade Compliance

  • Pedimento Compliance and Review
    Legal review and validation of pedimentos to ensure accuracy in classification, valuation, origin, and applicable regimes. Identification and correction of errors that may trigger audits or penalties. Ongoing support for compliance controls.
  • Customs Valuation
    Advising on defensible valuation methodologies for imports into Mexico, particularly in related-party transactions. We address royalties, assists, and adjustments to align with customs and transfer pricing rules. Support includes audit defense and documentation strategies.
  • Determination of Duties, Taxes and Fees
    Advisory on accurate calculation of customs duties, VAT, and applicable fees. We ensure proper application of valuation, classification, and origin rules. Support includes reconciliation and correction of discrepancies.
  • Import Permits, Licenses & Authorizations (Avisos Automáticos, Permisos Previos)
    Assistance in obtaining and managing required import permits and prior authorizations. We ensure compliance with regulatory requirements and avoid clearance delays. Support includes strategy and authority interaction.
  • NOM Certifications (Mexican Official Standards)
    Advisory on compliance with NOM requirements for imported products. We coordinate certification processes and ensure proper documentation for customs clearance. Focus on avoiding non-tariff barriers and disruptions.
  • Customs Regimes
    Advisory on selection and operation of appropriate customs regimes, including temporary and definitive imports. We align regime choice with business and tax objectives. Focus on compliance and efficiency.
  • Classification of Goods
    Technical determination of correct tariff classification under Mexican law. We ensure consistency, defensibility, and alignment with global classifications. Support includes documentation and audit defense.
  • Certificates of Origin
    Preparation and validation of origin certifications for preferential trade programs. We ensure compliance with applicable rules and documentation standards. Support includes audit defense.
  • Electronic Files for the Electronic Value Manifest, Importer and Customs Broker
    Advisory on preparation and maintenance of electronic files supporting customs declarations and value manifests. We ensure consistency across systems and documentation. Focus on audit readiness and traceability.
  • International Contracts
    Drafting and review of cross-border contracts impacting customs valuation, transfer of goods, and risk allocation. We align contractual terms with customs and tax requirements. Focus on mitigating downstream exposure.

TRADE PROGRAMS

IMMEX

  • Application for New IMMEX Programs
    End-to-end support in securing IMMEX authorization, including eligibility assessment, documentation, and interaction with authorities. We structure applications to align with operational realities and minimize future compliance risk. Focus on timing, accuracy, and long-term sustainability of the program.
  • Amendments and Changes to IMMEX Programs
    Advisory on modifications to existing IMMEX programs, including expansions, changes in operations, and corporate restructurings. We ensure amendments are properly documented and compliant with evolving regulatory requirements. Emphasis on avoiding disruptions and unintended exposure.
  • Compliance Assessments
    Comprehensive reviews of customs and foreign trade compliance to identify risks, inconsistencies, and potential liabilities. We provide actionable recommendations and remediation strategies aligned with current enforcement trends. Designed to prepare clients for audits and regulatory scrutiny.
  • Automated Inventory Control Systems (Annex 24)
    Advisory on implementation, validation, and audit-readiness of Annex 24 inventory control systems. We assess data integrity, traceability, and reconciliation of temporary imports. Support includes remediation of discrepancies and alignment with operational processes.
  • VAT Certification (IVA/IEPS), Annex 30
    Strategic advisory on obtaining and maintaining VAT certification, including Annex 30 compliance obligations. We assist in risk assessments, documentation, and responding to authority reviews. Focus on preserving cash flow benefits while mitigating cancellation risk.
  • Waste & Scrap Handling
    Advisory on proper management, documentation, and disposition of waste and scrap derived from IMMEX operations. We ensure compliance with customs and environmental regulations. Support includes audit defense and reconciliation of materials.
  • Virtual Transfers
    Structuring and validation of virtual transfer operations within IMMEX and related regimes. We ensure correct application of customs rules, documentation, and reporting. Focus on minimizing operational risk and maintaining compliance integrity.

PROSEC & Rule 8th

Strategic use of PROSEC and Rule 8th to reduce duty exposure on imported inputs. We advise on eligibility, compliance, and optimization within manufacturing operations. Focus on maximizing benefits while maintaining regulatory alignment.

Authorized Economic Operator (OEA)

Support in obtaining and maintaining AEO/OEA certification, including gap analysis and implementation of required controls. We assist with authority interactions and audit processes. Emphasis on supply chain security and compliance credibility.

AUDIT DEFENSE & GOVERNMENT INTERACTION

  • Government Audits & Enforcement Defense (SAT / ANAM)
    Representation in audits, verifications, and enforcement actions conducted by Servicio de Administración Tributaria (SAT) and ANAM. We design response strategies, manage submissions, and negotiate outcomes. Focus on reducing liability and protecting operations.
  • Customs Litigation
    Handling of administrative appeals and litigation before Mexican courts involving customs assessments and penalties. We develop legal strategies for complex and high-value disputes. Emphasis on precedent-setting and risk mitigation.
  • Regularization and Reduction of Sanctions and Penalties
    Design and execution of strategies to correct non-compliance and reduce penalties through voluntary disclosures or settlements. We align actions with audit status and legal options. Focus on efficient resolution of legacy exposure.
  • Legal Remedies
    Strategic use of administrative and legal remedies to challenge customs determinations and enforcement actions. We evaluate options and design the most effective course of action. Focus on protecting rights and minimizing exposure.
  • Tariff Classification & Technical Controversy
    Resolution of complex classification issues involving technical analysis and high financial exposure. We support binding rulings, internal determinations, and dispute resolution. Focus on defensibility and consistency across operations.

RISK PREVENTION & INTERNAL CONTROLS

  • Customs Compliance Manuals
    Development and review of internal customs compliance policies and procedures. We tailor manuals to operational realities and regulatory requirements. Designed to strengthen internal controls and audit preparedness.
  • 2026 Tax Regularization Program
    Strategic advisory on Mexico’s 2026 tax regularization regime to resolve historical tax and customs contingencies under preferential terms. We design and implement regularization strategies aligned with audits or voluntary corrections. Focus on reducing penalties and optimizing cash flow.
  • Training on Customs & Foreign Trade Regulations
    Targeted training programs for legal, tax, logistics, and compliance teams on Mexican customs and foreign trade obligations. We focus on practical application of regulations within day-to-day operations. Training is tailored to the client’s industry, risk profile, and IMMEX or trade structure. Emphasis on preventing errors and strengthening internal compliance culture.
  • Regulatory Updates & Ongoing Advisory
    Continuous monitoring and communication of changes in Mexican customs and foreign trade regulations. We provide timely, actionable updates on legal reforms, administrative criteria, and enforcement trends. Focus on assessing operational impact and necessary adjustments. Designed to keep clients ahead of regulatory risk and compliance obligations.

CROSS-BORDER STRUCTURING & INVESTMENT

  • Free Trade Agreements (including USMCA)
    Advisory on origin qualification, certification processes, and supplier coordination under USMCA. We support verification procedures and defend preferential treatment claims. Focus on minimizing duty exposure and ensuring audit readiness.
  • Nearshoring and Preferential Treatment Qualification
    Advisory on structuring operations in Mexico to benefit from nearshoring and preferential trade regimes. We offer legal support for foreign companies operating in Mexico supported by Corporate and tax considerations tied to trade operations.
DOWNLOAD IMMEX DIRECTORY

Read our latest IMMEX article here:

https://www.braumillerlaw.com/legal-framework-governing-immex-operations/

 

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