In Mexico the customs clearance of goods may be performed either
directly by importers or exporters, or through customs brokers.
When clearing goods directly, importers and exporters must do it
through a legal representative approved by the Mexican
Treasury. Most of the importers and exporters in Mexico choose to
clear goods through customs brokers that follow up the entire
clearance process.
According to the Mexican Customs Law, customs brokers are
authorized individuals or agencies, licensed to carry out the
customs clearance of goods on behalf of importers and exporters.
Customs brokers will be responsible for the veracity and accuracy
of all the information to be declared and transmitted for purposes
of clearance; to properly determine the customs regime and the
correct tariff classification of the goods; as well as of ensuring
that the importer and exporter has all the documents to prove
compliance with non-tariff regulations.