Customs Broker License: Everything You Need to Know

The National Customs Agency of Mexico (ANAM) revealed that more than 20 million foreign trade operations were carried out in Mexico in 2022. As a result, it considers the 850 customs brokers currently in operation insufficient to handle these transactions. In June 2023, the agency launched an initiative to issue new customs broker licenses with the goal of boosting economic recovery and strengthening the domestic market.

As an importer, it's important to understand what a customs broker license is, the recent changes made, the requirements to obtain one, how long it takes to process, and why the license might be revoked for the holder.

What is a Customs Broker License?

Simply put, a customs broker license is a mandatory requirement for a customs broker or customs agent to carry out foreign trade operations on behalf of an importer.

This license grants the holder the right to act at a designated customs office; however, the broker can request authorization from the Tax Administration Service (SAT) to operate at additional customs offices beyond the one where the license was initially granted.

Customs authorities must grant this authorization within two months, as long as the broker proves they are up to date on their tax obligations.

What Announcement Did ANAM Make?

On June 22 of this year, ANAM published an announcement in the Federal Official Gazette (DOF) inviting Mexican nationals to participate in the selection process for obtaining a customs broker license. Applicants must meet the requirements set forth in the Customs Law, along with additional guidelines outlined in the announcement.

ANAM issued this call because it believes that the customs broker must adhere to a specific legal framework, as customs procedures are full of formalities and technicalities that require professionals with expertise in foreign trade and customs law.

Requirements to Obtain a Customs Broker License

The requirements, as outlined in Article 159 of the Customs Law, are:

Eligibility Criteria

• Be a Mexican national, in full exercise of their rights.
• Not have been convicted of any intentional crime, and if they were previously a customs broker or agent, their license must not have been revoked or canceled.
• Not be a public servant, except in the case of elected positions, nor an active-duty military officer.
• Not have a direct blood relationship (in any degree) or collateral relationship up to the fourth degree, nor affinity, with the administrator of the customs office where the license is registered.

Educational and Professional Requirements

• Hold a professional degree or its equivalent in accordance with the relevant laws.
• Have more than five years of experience in customs-related matters.
• Be registered with the federal taxpayer registry and prove compliance with their tax obligations.

Examinations

• Pass an examination of knowledge administered by the customs authorities, as well as a psychotechnical exam.

How Long Does It Take to Receive the License?

Once the requirements are met, the Ministry of Economy will issue the customs broker license within no more than four months. The license is personal and non-transferable.

Why Might a Customs Broker License Be Revoked?

The customs authority can revoke a broker’s license if the following situations arise during customs recognition, verification of goods in transit, or as part of the verification of operations:

Grounds for Revocation

• Carrying out customs procedures without the proper authorization or without having been assigned a customs quota, when required, or failing to complete the necessary declaration on permits or quotas before activating the automated selection mechanism.
• Handling prohibited import or export goods. The license will not be revoked if the omission of contributions or compensatory quotas is due to incorrect tariff classification based on differences in the criteria published under the General Import and Export Tax Law, as long as the description, nature, and other necessary characteristics of the goods were properly declared.
• If the broker declares any of the following importer or exporter information that is false or non-existent: name, corporate name, tax address, or taxpayer identification number (RFC).
• If the broker processes operations on behalf of someone for whom they do not have the necessary power of attorney as outlined in Article 59, Section III of the Law.

What Is the SAT’s Customs Broker License Catalog?

The customs broker license catalogs list license numbers and their relationship to the customs offices through which goods enter or exit the country, facilitating export and import activities.

As of January 1, 2022, SAT updated the CFDI version to 4.0, which became the only valid version as of April 1, 2023. The customs broker license catalog underwent changes as part of this update.

Key Changes in the Catalog

• The "Receiver's Name or Business Name" field is now mandatory.
• The fields "Receiver’s Tax Regime" and "Receiver’s Tax Address" have been added and are mandatory.
• The "Exportation" field has been added, requiring an indication of whether the document corresponds to a definitive or temporary export.
• The "Periodicity," "Months," and "Year" fields are now included for global invoice purposes.
• A new element, "A Cuenta Terceros," replaces the “Complementary Concept for Third-Party Account.”
• The "Taxable Item" field has been added.

ANAM will accept 500 applications from the June call for customs broker licenses. With this, the federal government aims to ensure that customs brokers possess the knowledge and skills necessary to safeguard the economy and ensure proper tax collection.