AGACE Tightens Foreign Trade Audits for 2026: Focus on IMMEX, MVE, and Documentary Traceability

The General Administration of Foreign Trade Audits (AGACE) of the Tax Administration Service (SAT) announced the primary review and inspection focuses that will define the foreign trade agenda throughout 2026, with an increase in oversight of IMMEX companies, inventory controls, temporary operations, and electronic documentation.

Key priority areas for the authority include VAT and IEPS Certifications, the mandatory implementation of the Electronic Value Manifest (MVE), operational traceability, and the proper integration of electronic files.

Currently, more than 3,100 companies hold VAT and IEPS certification, representing 53% of the national IMMEX registry and 55% of the country's foreign trade operations.

However, AGACE noted that audits will specifically focus on:

• Companies with temporary imports of finished goods.
• Operations involving goods unrelated to production processes.
• Low percentage of returned goods.
• Transfers between companies considered high-risk for simulating exports.

Another significant change for this year is the entry into force of the Electronic Value Manifest (MVE), compliance with which will be mandatory as of June 1, 2026.

The authority emphasized that this obligation will require a much more robust documentary integration, including:

• invoices,
• contracts,
• transport documents,
• payment receipts,
• support for incrementals,
• certificates of origin,
• and commercial documentation related to the operation.

Additionally, AGACE identified the following as primary audit findings:

• Outdated Annex 24.
• Errors in Bills of Materials (BOM).
• Lack of conversion factors.
• Incorrect discharges.
• Absence of traceability.
• Improper use of V1 customs entries (pedimentos).
• Discrepancies between CFDI, Carta Porte (Bill of Lading), and customs entries.

Regarding documentation, the authority will also strengthen the review of electronic files provided for in Article 59-V of the Customs Law, including validations of materiality, infrastructure, contractual support, payroll CFDI, productive assets, and tax verifications of suppliers and customers.

How can Baker Tilly Mexico help you?

In light of this new regulatory environment, Baker Tilly Mexico supports companies in strengthening their foreign trade operations through specialized services in:

• Diagnosis and maintenance of VAT and IEPS Certifications.
• Implementation of the Electronic Value Manifest (MVE).
• Preventive audits of Annex 24 and 27.
• Traceability and IMMEX return reviews.
• Electronic file protection.
• Customs compliance and preventive oversight.
• Documentary validation for foreign trade operations.

Our approach aims to help organizations anticipate risks, strengthen compliance, and prepare for the new inspection trends driven by SAT through AGACE.