Foreign Trade Compliance Audit
Catch risks in your customs processes before they turn into fines or delays. A full review of classifications, pedimentos, and regulatory compliance.
What a foreign trade compliance audit is
A foreign trade compliance audit is a systematic review of your customs processes, documentation, and tariff classifications. The goal is to catch inconsistencies, tax risk, and optimization opportunities before Mexico's tax authority (SAT) finds them in an inspection.
At 2DL we audit everything from historical tariff classifications to how you handle prior permits and non-tariff regulations. The result is a clear diagnosis and an action plan with concrete steps to fix what needs fixing.
What the audit includes
- Review of historical tariff classifications
- Verification of pedimentos and supporting documentation
- Compliance analysis for non-tariff regulations (NOMs, prior permits)
- Identification of tax risk and possible fines from past errors
- Operational efficiency diagnosis of your customs processes
- Executive report with findings and a corrective action plan
How we run the audit at 2DL
A foreign trade audit with 2DL starts with your pedimento history: the last 1-2 years of pedimentos, supplier invoices, and supporting documents. From that data we identify the three most common risks SAT reviews during an inspection: classifications with tax discrepancies, operations without required permits, and declared values that don't match the actual invoice.
The result is a report with concrete findings, the estimated tax risk for each one, and a prioritized action plan. You decide what to fix first. When there are contingencies that can be voluntarily regularized with SAT, we can also support you through that process.
FAQ: foreign trade compliance audit
How often should we run a preventive audit?
Once a year for regular operations. If you change suppliers, expand your product catalog, or a tariff reform affects your classification, it's time to review before SAT does.
What tends to turn up in a foreign trade audit?
The most common findings: incorrect tariff fractions, mismatches between invoice value and declared pedimento value, prior permits that weren't filed, and errors in merchandise descriptions.
Does the audit create any reporting obligation to SAT?
No. It's an internal, confidential diagnosis. Only you decide how to act on the findings. If there are irregularities worth regularizing voluntarily, we advise you on the process.
What happens if we find errors in pedimentos already paid?
Depending on the type of error and how much time has passed, there are mechanisms to correct pedimentos. Some carry reduced fines if the correction is voluntary and happens before a formal SAT audit.
Who this service is for
The compliance audit applies to companies with an import or export history who want to know their tax exposure before SAT gets there first. It's also useful for businesses that recently switched customs brokers and want to review the quality of prior work, or for companies pursuing NEEC certification or expanding their IMMEX program who need their operations in order.
Foreign parent companies overseeing a Mexican subsidiary's operation also request this audit as an independent check, separate from whatever broker the subsidiary already uses day to day, precisely because an outside review catches things an internal team won't flag on its own.
When did you last review your customs processes?
A preventive audit can save you from costly penalties. Schedule yours today.