Materiality of Foreign Trade Transactions — New Audit Criteria from the Authority —

Materiality in foreign trade is the real proof that a transaction actually took place in practice —not only on paper—. It means demonstrating economic substance, the supplier's material capacity, and the traceability of goods, beyond simply holding a customs entry (pedimento) or a tax receipt. Under the Second Resolution Amending the General Foreign Trade Rules (RGCE) for 2026, published in the Federal Official Gazette on December 27, 2025 and in effect since January 1, 2026, the authority introduced a new rule (3.1.42) requiring companies to compile an electronic dossier with ten mandatory categories of documentation to prove that goods were actually put to the customs regime declared.

Among the main criteria to consider are:

• The end of “paper is enough”: The authority (ANAM, AGACE) no longer accepts the customs entry or the CFDI as absolute proof of an import or export; Article 59 of the Federal Tax Code allows the authority to presume that goods were not exported, even where a customs entry exists, if the supporting documentation is not produced.

  
  

• Burden of proof: When simulation is suspected, it is up to the taxpayer to robustly prove the business rationale, prior contracts, money flows, material capacity, and commercial correspondence supporting the transaction.

• Mandatory electronic dossier: RGCE Rule 3.1.42 requires companies to compile a dossier with ten documentary categories —commercial transactions, facilities, machinery, specialized services, human resources, intellectual property, product specifications, inventory control, Ministry of Economy authorizations, and sworn statements—.

  
  

• Risk in virtual transactions: Transfers between IMMEX companies without a physical crossing at customs (V1/B1 customs entries) face greater scrutiny; Rule 4.3.22 requires documentary proof of the production process and full traceability of the transferred goods, or the authority may presume technical smuggling.

  
  

• Traceability, the other link: Materiality alone is not enough; the goods must be traceable, without gaps, from the purchase order through export, with quantitative and qualitative consistency in quantities, values, and tariff classifications.

Under this new evidentiary standard, foreign trade companies —particularly maquiladoras and IMMEX companies— must build and maintain robust electronic dossiers, with consistent commercial, financial, logistical, accounting, and customs evidence.

At TP Legal we have a specialized team to review your particular situation and support you in proactively building your documentary materiality.