This guide is for the U.S. shipper or importer whose goods were seized by Mexican customs. The short answer: a precautionary seizure (embargo precautorio) opens a formal proceeding called the PAMA (Procedimiento Administrativo en Materia Aduanera), and you have ten business days to file evidence and arguments. The clock starts when the opening record (acta de inicio) is served, not when your company hears about it.
What a precautionary seizure is and when it applies
It is the legal retention of the goods, and often the vehicle, while the authority decides whether a violation occurred. Article 151 of the Mexican Customs Law (Ley Aduanera) provides for it, among other cases, for:
- Unauthorized place: entry through a point that is not authorized.
- Permits and standards: non-tariff regulations with no proof of compliance, unpaid antidumping or countervailing duties, or a breach of NOM labeling standards.
- No documentation: lawful import, presence or possession is not shown.
- Excess goods: undeclared or excess goods above 10% of the total declared value.
- False data: a false or nonexistent supplier name or address, or importer tax address.
- Undervaluation: declared value 50% or more below that of identical or similar goods.
- Temporary imports: goods do not reach the registered addresses or are not found there (in force since 2026).
Deadlines that run from service
The law treats you as served when you receive a copy of the acta de inicio (Article 150).
- Ten business days: to file written evidence and arguments with the authority that issued the acta (Article 153).
- Immediate resolution: if the evidence proves lawful presence or rebuts the ground for seizure, the authority must resolve at once, with no penalties, and order the goods returned.
- Four months: the maximum period for the final resolution, counted from the date the file is complete. If none is issued, the acts that opened the proceeding lose effect.
- Perishable or hazardous goods: if lawful presence is not proven within ten days, the authority may destroy, donate or assign them (Article 157).
Can the goods be released while the case runs?
In many cases the seizure may be replaced by a guarantee (Article 154). That is not available in Article 183-A cases, where the goods pass to the federal treasury (Fisco Federal), and the law has special rules for undervaluation, missing permits and disputes over tariff classification.
What happens if no response is filed within ten days
The resolution is issued on whatever is in the file. It can assess unpaid duties and taxes, impose fines and declare that the goods pass to the federal treasury.
What is at stake is the goods, often the vehicle, and the tax assessment that may follow. The first step is to have a Mexican attorney review the acta de inicio and the shipment documents in the first days: whoever signs the defense must prove legal authority, and a power of attorney takes time.
Means of defense against the resolution
The resolution can be challenged through the optional administrative appeal (recurso de revocación), within thirty business days after service takes effect (Article 121, Federal Tax Code), or through an annulment suit (juicio de nulidad) before the Federal Court of Administrative Justice, within thirty days (Article 13, Federal Law of Contentious Administrative Procedure). The court judgment can in turn be challenged through amparo, a constitutional action; the general filing period is fifteen days (Article 17, Amparo Law).
How we help
Mariela Cárdenas, LL.M., attorney admitted in Mexico, practices from the Nuevo Laredo, Mexico office and personally handles the defense before Mexican customs authorities and courts. Companies with recurring operations can rely on the legal department in Mexico.
Frequently asked questions
How long do we have to respond to a PAMA?
Ten business days, counted from the day after service of the acta de inicio takes effect. Saturdays and Sundays are not counted.
Can the goods be recovered before the proceeding ends?
In many cases yes, by replacing the seizure with a guarantee. It is not available where the law orders the goods to pass to the federal treasury.
What happens if the authority does not resolve within four months?
The acts that opened the proceeding lose effect. The period runs from the date the file is complete, and it may have been suspended.
Is the administrative appeal required before going to court?
No. Article 203 of the Customs Law makes it optional, so the annulment suit can be filed directly with the Federal Court of Administrative Justice.
General information, updated October 2026. It does not replace legal advice for a specific case.
Request a first review
Send us the acta de inicio and the shipment documents so we can review the case and the time you have left: Schedule a consultation or mariela@cardenaslegal.mx.