LFPIORPI, Article 17, section XIV

AML compliance for customs brokerage in Mexico

If you clear vehicles, gaming machines, payment-card equipment or armoring materials, every clearance is reportable whatever its value; jewelry, watches, precious stones and metals, from 485 UMA per item, and artwork, from 4,815 UMA. SiennaDocs identifies the client and keeps the file for every clearance.

Who is covered?

Article 17, section XIV of the LFPIORPI treats as a vulnerable activity providing foreign-trade services as a customs broker, customs attorney or customs agency to clear certain goods on behalf of others, as well as clearing those goods without a customs broker or agency.

XIV. La prestación de servicios de comercio exterior como agente o apoderado aduanal o agencia aduanal, mediante autorización otorgada por la Secretaría, para promover por cuenta ajena, el despacho de mercancías, en los diferentes regímenes aduaneros previstos en la Ley Aduanera, así como el despacho que las personas físicas y morales promuevan sin la intervención de agente aduanal o agencia aduanal, de las siguientes mercancías:

a) Vehículos terrestres, aéreos y marítimos, nuevos y usados, cualquiera que sea el valor de los bienes;

b) Máquinas para juegos de apuesta y sorteos, nuevas y usadas, cualquiera que sea el valor de los bienes;

c) Equipos y materiales para la elaboración de tarjetas de pago, cualquiera que sea el valor de los bienes;

d) Joyas, relojes, Piedras Preciosas y Metales Preciosos, cuyo valor individual sea igual o superior al equivalente a cuatrocientas ochenta y cinco veces el valor diario de la UMA;

e) Obras de arte, cuyo valor individual sea igual o superior al equivalente a cuatro mil ochocientas quince veces el valor diario de la UMA;

f) Materiales de resistencia balística para la prestación de servicios de blindaje de vehículos, cualquiera que sea el valor de los bienes.

Las actividades anteriores serán objeto de Aviso en todos los casos antes señalados, atendiendo lo establecido en el artículo 19 de la presente Ley;

LFPIORPI, Article 17, section XIV. Official Spanish text in force; latest amendment to the Act: DOF, July 16, 2025.

Key points

The notice for each clearance is met by transmitting the customs entry (pedimento) to the SAT (Art. 19 of the Act and Art. 16 of the Regulations), and the transaction date is the one set by customs law (Art. 5, third paragraph, of the Regulations).
For the listed goods, a notice is filed in every case, with no further threshold.
Jewelry, watches, precious stones and metals count from 485 UMA per item; artwork, from 4,815 UMA.
Section XIV as in force covers customs agencies and clearances made without a customs broker or agency.
Amounts are measured at customs value (Art. 6 of the Regulations).
Customs agencies and the legal entities referred to in section XIV will register once the official format expressly identifies them (third transitional article of the amendment to the Regulations, DOF, March 27, 2026).

Typical businesses

Customs brokers
Customs agencies
Customs attorneys
Importers and exporters that clear goods without a broker or agency

Identification and notice thresholds

In multiples of the daily UMA. Peso amounts use the 2026 UMA of MX$117.31.

Case	Identification	Notice to the UIF
Land, air and sea vehicles, new and used	All transactions	Always
Gaming and raffle machines	All transactions	Always
Equipment and materials to make payment cards	All transactions	Always
Jewelry, watches, precious stones and metals (per item)	≥ 485 UMA (≈ MX$56,895.35)	≥ 485 UMA (≈ MX$56,895.35)
Artwork (per item)	≥ 4,815 UMA (≈ MX$564,847.65)	≥ 4,815 UMA (≈ MX$564,847.65)
Ballistic-resistant materials for vehicle armoring	All transactions	Always

Source: LFPIORPI (current text, amended in the DOF on July 16, 2025), its Regulations (amended in the DOF on March 27, 2026) and the General Rules. See the full list of vulnerable activities for 2026

Your obligations as an obligated party

Identify the client: Identify and know the client directly, verify their identity with documents or other officially recognized means of identification, and obtain a copy of them. (Art. 18, sec. I)
Business or occupation: Ask for it whenever there is a business relationship. (Art. 18, sec. II)
Beneficial owner: If the client is a legal entity, trust or other legal arrangement, obtain documents or other officially recognized means of identification that identify its beneficial owner. If the client is an individual, obtain their statement on whether or not they know that a beneficial owner exists and, where applicable, the documentation to identify them. (Art. 18, sec. III)
Keep records 10 years: Keep the information on every transaction and the client's identification for at least ten years from the transaction date. (Art. 18, sec. IV)
Registry enrollment: Register in the Registry of Persons Carrying Out Vulnerable Activities through the online portal, and update or cancel your registration when applicable. (Art. 18, sec. IV Bis)
Notices to the UIF: Filed through the SAT portal by the 17th of the following month. If there is suspicion, within 24 hours of it arising or of learning the information on which it is based, even if the transaction did not take place. (Arts. 18, sec. VI and 23)
Nil report: If there were no reportable transactions in the month, you file a report saying so. (General Rules, Art. 25)
Risk-based approach: Assess your own risks and those of your clients. The assessment must be available from March 1, 2027. (Art. 18, sec. VII)
Internal policy manual: Criteria and procedures, including monitoring of politically exposed persons. Today, the General Rules require a policy document 90 days after registration (Art. 37); the manual with the risk methodology, from March 1, 2027. (Art. 18, sec. VIII)
Annual training: Annual training programs for the board or sole administrator, management, the compliance officer and staff who deal directly with clients, plus staff selection processes. First annual training period: 2027. (Art. 18, sec. IX)
Automated monitoring: Detect out-of-profile transactions, aggregate totals over up to six months where applicable and apply enhanced monitoring to politically exposed or high-risk clients. Today, tracking and aggregation (Regulations, Art. 7; General Rules, Art. 19); automated mechanisms by June 1, 2027. (Art. 18, sec. X)
Annual audit: Internal or independent external review; external if your risk is high. First audited year: 2028. (Art. 18, sec. XI)
Compliance representative: Legal entities and those acting through trusts or any other legal arrangement appoint one before the Ministry of Finance and keep the appointment current. Individuals comply personally and directly, unless they file their notices through a collegiate entity (entidad colegiada). (Art. 20)

How SiennaDocs helps

KYC files: One file per client with documents, expiry dates, approvals and audit log.
Document reading: Extracts data from IDs and documents so you don't type it by hand.
Watchlists: Screening against OFAC, the UN, the SAT 69-B and 69-B Bis lists and countries on the FATF lists.
Beneficial owner: Record of who controls each legal entity or trust.
Client risk: Risk-based assessment with a traffic-light score per client.
Thresholds and aggregation: Flags when a transaction, or a six-month total, reaches the threshold.
XML notices: Generates the notice in the official format, ready to file with the UIF through the SAT portal.
Alerts and audit trail: Alerts on expiries and incidents, and traceability of every action.

Frequently asked questions

Which goods require a notice from the customs broker?

Land, air and sea vehicles; gaming and raffle machines; equipment and materials to make payment cards; jewelry, watches, precious stones and metals from 485 UMA per item; artwork from 4,815 UMA; and ballistic-resistant materials for armoring.

Is there a minimum amount?

Not for vehicles, gaming machines, payment-card equipment or ballistic materials: the notice is due whatever the value. Jewelry, watches, precious stones and metals count from 485 UMA per item (about MX$56,895.35 in 2026) and artwork from 4,815 UMA.

Is someone who clears goods without a broker covered?

Yes. Section XIV covers clearances of those goods that individuals and companies make without a customs broker or agency, under any customs regime.

Other vulnerable activities

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