The Importers’ Padron in Mexico is the National Register of importers in the country, apply to individuals and legal entities intending to import goods into the country must be registered as an individual entity or legal person before the SAT.
The SAT administration through the list of importers attached to the General Administration of Customs is responsible for creating and controlling a list of importers for:
- Avoid the informal economy by controlling importing goods entering the country.
- Fight tax evasion.
- Controlling foreign trade operations.
- Encourage compliance with tax obligations.
- Prevent and detect customs fraud practices affecting the federal tax authorities, or the productive sectors of the country including smuggling.
Article 59 of the Customs Act states that “Those who introduce or extract goods national territory must, without prejudice to the other obligations under this Act …” must comply with the following:
- Carry inventory control systems in an automated way.
- Obtain information, documentation and other evidence to verify the origin of the goods.
- Accredit before the customs authorities which are registered in the federal registry of taxpayers.
- Be enrolled in the Register of Importers, or the Register of Importers of Specific Sectors or the Register of Sectoral Exporters.
Requirements to obtain registration to the Importers’ Padron registry:
- Be registered and active in the Federal Taxpayers Registry.
- Having the currently valid advanced electronic signature.
- Present evidence of compliance with tax obligations (under Article 32-D of the Federal Tax Code).
- Have a tax domicile located or verification process.
- Acknowledgment stating that your email updated for purposes of the Tax Mailbox.
- For individual entities, they must prove that perform business activities in terms of agricultural, livestock, forestry and fishing activities, as well as business, professional and fiscal incorporated activities, according to the Law of Income Tax.
- Register in the electronic format the customs agents who conduct their foreign trade operations, in compliance with the obligation under Article 59, section III, second paragraph of the current Customs Law.
To register it must complete the electronic form “Application for Registration Register of Importers and / or the Register of Importers of Specific Sectors on page SAT.”
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