{"id":13093,"date":"2026-04-28T21:06:09","date_gmt":"2026-04-29T03:06:09","guid":{"rendered":"https:\/\/barradecomercio.org\/?p=13093"},"modified":"2026-04-28T21:06:46","modified_gmt":"2026-04-29T03:06:46","slug":"metodologia-para-verificacion-del-valor-de-transaccion-y-trazabilidad","status":"publish","type":"post","link":"https:\/\/barradecomercio.org\/?p=13093","title":{"rendered":"Metodolog\u00eda para verificaci\u00f3n del valor de transacci\u00f3n y trazabilidad"},"content":{"rendered":"<p style=\"text-align: left;\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13094\" src=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_trazabilidad_valoracion.jpg?resize=460%2C260&#038;ssl=1\" alt=\"\" width=\"460\" height=\"260\" srcset=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_trazabilidad_valoracion.jpg?w=460&amp;ssl=1 460w, https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_trazabilidad_valoracion.jpg?resize=300%2C170&amp;ssl=1 300w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>La <strong>Agencia Nacional de Aduanas de M\u00e9xico (ANAM)<\/strong>\u00a0ha notificado los primeros procedimientos de\u00a0<strong>cancelaci\u00f3n de patente de Agente Aduanal<\/strong>\u00a0por contribuciones omitidas, relacionados con pr\u00e1cticas de\u00a0<strong>subvaluaci\u00f3n\u00a0<\/strong>en operaciones de importaci\u00f3n.<\/p>\n<p style=\"text-align: left;\">Esta acci\u00f3n refleja el\u00a0<strong>criterio de fiscalizaci\u00f3n<\/strong>\u00a0adoptado por la autoridad, particularmente en la correcta determinaci\u00f3n del\u00a0<strong>valor en aduana<\/strong>, conforme a lo establecido en la\u00a0<strong>Ley Aduanera recientemente reformada<\/strong>.<\/p>\n<p style=\"text-align: left;\"><strong>Riesgos identificados:<\/strong><\/p>\n<p style=\"text-align: left;\">El incumplimiento en la correcta declaraci\u00f3n del valor en aduana, puede derivar en:<\/p>\n<ul style=\"text-align: left;\">\n<li>Determinaci\u00f3n de cr\u00e9ditos fiscales.<\/li>\n<li>Embargo precautorio de mercanc\u00edas.<\/li>\n<li>Suspensi\u00f3n o cancelaci\u00f3n de padrones.<\/li>\n<li>Afectaciones operativas<\/li>\n<li><strong>As\u00ed como la cancelaci\u00f3n de la patente de Agente Aduanal por contribuciones omitidas.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>Acciones inmediatas recomendadas:<\/strong><\/p>\n<p style=\"text-align: left;\">Implementar de manera prioritaria las siguientes acciones:<\/p>\n<ul>\n<li style=\"text-align: left;\"><strong>Revisi\u00f3n de la metodolog\u00eda de valoraci\u00f3n aduanera<\/strong>.<\/li>\n<li style=\"text-align: left;\">Validaci\u00f3n del\u00a0<strong>valor de transacci\u00f3n<\/strong>\u00a0y su correcta trazabilidad documental.<\/li>\n<li style=\"text-align: left;\">Identificaci\u00f3n y correcta integraci\u00f3n de\u00a0<strong>elementos incrementables<\/strong>\u00a0(fletes, seguros, regal\u00edas, asistencias, entre otros).<\/li>\n<li style=\"text-align: left;\">Evaluaci\u00f3n de operaciones con\u00a0<strong>precios at\u00edpicos o sensibles.<\/strong><\/li>\n<li style=\"text-align: left;\">Fortalecimiento del\u00a0<strong>expediente de comercio exterior<\/strong>\u00a0bajo el principio de debido cuidado.<\/li>\n<\/ul>\n<p style=\"text-align: left;\" data-start=\"0\" data-end=\"248\">La <strong data-start=\"3\" data-end=\"42\">validaci\u00f3n del valor de transacci\u00f3n<\/strong> en M\u00e9xico es uno de los puntos m\u00e1s cr\u00edticos en auditor\u00edas de comercio exterior (especialmente IMMEX), porque impacta directamente en contribuciones, cumplimiento y riesgos de subvaluaci\u00f3n o sobrevaluaci\u00f3n.<\/p>\n<h1 style=\"text-align: left;\" data-section-id=\"1kgy2ls\" data-start=\"422\" data-end=\"462\">&#x1f50e; 1. \u00bfQu\u00e9 es el valor de transacci\u00f3n?<\/h1>\n<p style=\"text-align: left;\" data-start=\"463\" data-end=\"571\">Es el <strong data-start=\"469\" data-end=\"508\">precio realmente pagado o por pagar<\/strong> por las mercanc\u00edas cuando se venden para exportaci\u00f3n a M\u00e9xico.<\/p>\n<p style=\"text-align: left;\" data-start=\"573\" data-end=\"587\">&#x1f449; Fundamento:<\/p>\n<ul style=\"text-align: left;\" data-start=\"588\" data-end=\"714\">\n<li data-section-id=\"1vf886g\" data-start=\"588\" data-end=\"650\">Art. 64 y 65 de la <strong data-start=\"609\" data-end=\"650\"><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Ley Aduanera<\/span><\/span><\/strong><\/li>\n<li data-section-id=\"13nslyx\" data-start=\"651\" data-end=\"714\">Acuerdo del Valor de la <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Organizaci\u00f3n Mundial del Comercio<\/span><\/span><\/li>\n<\/ul>\n<hr data-start=\"716\" data-end=\"719\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"zz3l4u\" data-start=\"721\" data-end=\"776\">&#x1f4c2; 2. Requisitos para aceptar el valor de transacci\u00f3n<\/h1>\n<p style=\"text-align: left;\" data-start=\"778\" data-end=\"845\">El valor declarado <strong data-start=\"797\" data-end=\"844\">solo es v\u00e1lido si cumple TODOS estos puntos<\/strong>:<\/p>\n<h3 style=\"text-align: left;\" data-section-id=\"14zczwo\" data-start=\"847\" data-end=\"872\">&#x2714;&#xfe0f; Condiciones clave:<\/h3>\n<ol style=\"text-align: left;\" data-start=\"873\" data-end=\"1174\">\n<li data-section-id=\"1c6eepw\" data-start=\"873\" data-end=\"934\">No existen restricciones a la enajenaci\u00f3n (salvo normales)<\/li>\n<li data-section-id=\"1ihtbud\" data-start=\"935\" data-end=\"978\">No hay condiciones que alteren el precio<\/li>\n<li data-section-id=\"1dlwcqj\" data-start=\"979\" data-end=\"1056\">No hay vinculaci\u00f3n que afecte el precio (o se demuestra que es de mercado)<\/li>\n<li data-section-id=\"81rvbn\" data-start=\"1057\" data-end=\"1104\">El precio es <strong data-start=\"1073\" data-end=\"1104\">comprobable documentalmente<\/strong><\/li>\n<li data-section-id=\"1hciv6q\" data-start=\"1105\" data-end=\"1174\">Se pueden identificar y sumar correctamente los <strong data-start=\"1156\" data-end=\"1174\">incrementables<\/strong><\/li>\n<\/ol>\n<hr data-start=\"1176\" data-end=\"1179\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"5kcd17\" data-start=\"1181\" data-end=\"1239\">&#x1f4d1; 3. Trazabilidad documental (lo que el SAT espera ver)<\/h1>\n<p style=\"text-align: left;\" data-start=\"1241\" data-end=\"1300\">Aqu\u00ed es donde m\u00e1s empresas fallan. No basta con la factura.<\/p>\n<h3 style=\"text-align: left;\" data-section-id=\"1x9t8am\" data-start=\"1302\" data-end=\"1344\">&#x1f4cc; Documentos obligatorios vinculados:<\/h3>\n<h3 style=\"text-align: left;\" data-section-id=\"7m44n5\" data-start=\"1346\" data-end=\"1370\">&#x1f9fe; Factura comercial<\/h3>\n<ul style=\"text-align: left;\" data-start=\"1371\" data-end=\"1439\">\n<li data-section-id=\"1eshduq\" data-start=\"1371\" data-end=\"1396\">Precio unitario y total<\/li>\n<li data-section-id=\"1cd6pvx\" data-start=\"1397\" data-end=\"1407\">Incoterm<\/li>\n<li data-section-id=\"1tre9lw\" data-start=\"1408\" data-end=\"1416\">Moneda<\/li>\n<li data-section-id=\"fs8oj\" data-start=\"1417\" data-end=\"1439\">Condiciones de venta<\/li>\n<\/ul>\n<hr data-start=\"1441\" data-end=\"1444\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"hip6c2\" data-start=\"1446\" data-end=\"1474\">&#x1f6a2; Documentos log\u00edsticos<\/h3>\n<ul style=\"text-align: left;\" data-start=\"1475\" data-end=\"1560\">\n<li data-section-id=\"1c9giff\" data-start=\"1475\" data-end=\"1499\">BL \/ AWB \/ Carta porte<\/li>\n<li data-section-id=\"15ddk08\" data-start=\"1500\" data-end=\"1533\">Lista de empaque (Packing list)<\/li>\n<li data-section-id=\"yyljrb\" data-start=\"1534\" data-end=\"1560\">Pedimento de importaci\u00f3n<\/li>\n<\/ul>\n<hr data-start=\"1562\" data-end=\"1565\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"5mek4t\" data-start=\"1567\" data-end=\"1591\">&#x1f4b0; Evidencia de pago<\/h3>\n<ul style=\"text-align: left;\" data-start=\"1592\" data-end=\"1670\">\n<li data-section-id=\"1q8dz60\" data-start=\"1592\" data-end=\"1626\">Transferencias bancarias (SWIFT)<\/li>\n<li data-section-id=\"gj81x6\" data-start=\"1627\" data-end=\"1646\">Estados de cuenta<\/li>\n<li data-section-id=\"e1vo4v\" data-start=\"1647\" data-end=\"1670\">Conciliaci\u00f3n contable<\/li>\n<\/ul>\n<hr data-start=\"1672\" data-end=\"1675\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"jwel0z\" data-start=\"1677\" data-end=\"1704\">&#x1f4c4; Contratos y acuerdos<\/h3>\n<ul style=\"text-align: left;\" data-start=\"1705\" data-end=\"1797\">\n<li data-section-id=\"hlq8cd\" data-start=\"1705\" data-end=\"1730\">Contrato de compraventa<\/li>\n<li data-section-id=\"1ey4ds0\" data-start=\"1731\" data-end=\"1752\">Acuerdos de precios<\/li>\n<li data-section-id=\"1eo2u8e\" data-start=\"1753\" data-end=\"1797\">Contratos de regal\u00edas o asistencia t\u00e9cnica<\/li>\n<\/ul>\n<hr data-start=\"1799\" data-end=\"1802\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"156jq83\" data-start=\"1804\" data-end=\"1846\">&#x1f4ca; Soporte de incrementables (Art. 65)<\/h3>\n<p style=\"text-align: left;\" data-start=\"1847\" data-end=\"1856\">Ejemplos:<\/p>\n<ul style=\"text-align: left;\" data-start=\"1857\" data-end=\"1930\">\n<li data-section-id=\"1y1iuo5\" data-start=\"1857\" data-end=\"1865\">Fletes<\/li>\n<li data-section-id=\"1vbjrgi\" data-start=\"1866\" data-end=\"1875\">Seguros<\/li>\n<li data-section-id=\"nobqx6\" data-start=\"1876\" data-end=\"1886\">Regal\u00edas<\/li>\n<li data-section-id=\"1z0jd91\" data-start=\"1887\" data-end=\"1930\">Asistencias (moldes, dise\u00f1os, ingenier\u00eda)<\/li>\n<\/ul>\n<hr data-start=\"1932\" data-end=\"1935\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"11kl4w3\" data-start=\"1937\" data-end=\"1988\">&#x1f517; 4. Cadena de trazabilidad (clave en auditor\u00eda)<\/h1>\n<p style=\"text-align: left;\" data-start=\"1990\" data-end=\"2059\">El SAT valida que exista una <strong data-start=\"2019\" data-end=\"2052\">relaci\u00f3n l\u00f3gica y comprobable<\/strong> entre:<\/p>\n<div class=\"relative w-full mt-4 mb-1\" style=\"text-align: left;\">\n<div class=\"\">\n<div class=\"relative\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"border border-token-border-light border-radius-3xl corner-superellipse\/1.1 rounded-3xl\">\n<div class=\"h-full w-full border-radius-3xl bg-token-bg-elevated-secondary corner-superellipse\/1.1 overflow-clip rounded-3xl lxnfua_clipPathFallback\">\n<div class=\"pointer-events-none absolute end-1.5 top-1 z-2 md:end-2 md:top-1\"><\/div>\n<div class=\"relative\">\n<div class=\"pe-11 pt-3\">\n<div class=\"relative z-0 flex max-w-full\">\n<div id=\"code-block-viewer\" class=\"q9tKkq_viewer cm-editor z-10 light:cm-light dark:cm-light flex h-full w-full flex-col items-stretch \u037ck \u037cy\" dir=\"ltr\">\n<div class=\"cm-scroller\">\n<pre class=\"cm-content q9tKkq_readonly m-0\"><code>Orden de compra \u2192 Factura \u2192 Embarque \u2192 Pago \u2192 Pedimento \u2192 Contabilidad<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"\">\n<div class=\"\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: left;\" data-start=\"2141\" data-end=\"2179\">&#x1f449; Si se rompe un eslab\u00f3n \u2192 riesgo de:<\/p>\n<ul style=\"text-align: left;\" data-start=\"2180\" data-end=\"2262\">\n<li data-section-id=\"1ic1lwr\" data-start=\"2180\" data-end=\"2199\">Rechazo del valor<\/li>\n<li data-section-id=\"1cv8nd7\" data-start=\"2200\" data-end=\"2242\">Determinaci\u00f3n de valor en aduana alterno<\/li>\n<li data-section-id=\"o1wui9\" data-start=\"2243\" data-end=\"2262\">Cr\u00e9ditos fiscales<\/li>\n<\/ul>\n<hr data-start=\"2264\" data-end=\"2267\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"gvqkt8\" data-start=\"2269\" data-end=\"2318\">&#x26a0;&#xfe0f; 5. Principales riesgos detectados por el SAT<\/h1>\n<h3 style=\"text-align: left;\" data-section-id=\"1ul6sk8\" data-start=\"2320\" data-end=\"2347\">&#x1f6a8; Focos rojos comunes:<\/h3>\n<ul style=\"text-align: left;\" data-start=\"2349\" data-end=\"2639\">\n<li data-section-id=\"o64xyd\" data-start=\"2349\" data-end=\"2384\">Diferencias entre factura vs pago<\/li>\n<li data-section-id=\"1td18g7\" data-start=\"2385\" data-end=\"2418\">Pagos parciales no documentados<\/li>\n<li data-section-id=\"19qrusg\" data-start=\"2419\" data-end=\"2448\">Uso incorrecto de Incoterms<\/li>\n<li data-section-id=\"ktr529\" data-start=\"2449\" data-end=\"2473\">Regal\u00edas no declaradas<\/li>\n<li data-section-id=\"1mc6fwh\" data-start=\"2474\" data-end=\"2535\">Empresas vinculadas sin estudio de precios de transferencia<\/li>\n<li data-section-id=\"5tjpp9\" data-start=\"2536\" data-end=\"2582\">Valores por debajo de mercado (subvaluaci\u00f3n)<\/li>\n<li data-section-id=\"grpkpw\" data-start=\"2583\" data-end=\"2639\">Uso de empresas intermediarias sin sustancia econ\u00f3mica<\/li>\n<\/ul>\n<hr data-start=\"2641\" data-end=\"2644\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"ourfui\" data-start=\"2646\" data-end=\"2702\">&#x1f9e0; 6. Validaci\u00f3n pr\u00e1ctica (c\u00f3mo hacerlo correctamente)<\/h1>\n<h3 style=\"text-align: left;\" data-section-id=\"1xjp3v2\" data-start=\"2704\" data-end=\"2731\">&#x2714;&#xfe0f; Checklist operativo:<\/h3>\n<h3 style=\"text-align: left;\" data-section-id=\"ezb47q\" data-start=\"2733\" data-end=\"2761\">1. Validaci\u00f3n del precio<\/h3>\n<ul style=\"text-align: left;\" data-start=\"2762\" data-end=\"2831\">\n<li data-section-id=\"1cep429\" data-start=\"2762\" data-end=\"2800\">Comparar contra mercado \/ hist\u00f3ricos<\/li>\n<li data-section-id=\"13uts4r\" data-start=\"2801\" data-end=\"2831\">Revisar margen vs vinculadas<\/li>\n<\/ul>\n<hr data-start=\"2833\" data-end=\"2836\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"422qto\" data-start=\"2838\" data-end=\"2871\">2. Revisi\u00f3n de incrementables<\/h3>\n<ul style=\"text-align: left;\" data-start=\"2872\" data-end=\"2925\">\n<li data-section-id=\"1vhy0xj\" data-start=\"2872\" data-end=\"2889\">\u00bfIncluye flete?<\/li>\n<li data-section-id=\"nr1jqo\" data-start=\"2890\" data-end=\"2908\">\u00bfIncluye seguro?<\/li>\n<li data-section-id=\"be0xi2\" data-start=\"2909\" data-end=\"2925\">\u00bfHay regal\u00edas?<\/li>\n<\/ul>\n<hr data-start=\"2927\" data-end=\"2930\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"3qnadl\" data-start=\"2932\" data-end=\"2966\">3. Matching documental (cruce)<\/h3>\n<ul style=\"text-align: left;\" data-start=\"2967\" data-end=\"3055\">\n<li data-section-id=\"95c2eu\" data-start=\"2967\" data-end=\"3001\">Factura = Orden de compra = Pago<\/li>\n<li data-section-id=\"18hcstd\" data-start=\"3002\" data-end=\"3029\">BL coincide con pedimento<\/li>\n<li data-section-id=\"18rgy41\" data-start=\"3030\" data-end=\"3055\">Tipo de cambio correcto<\/li>\n<\/ul>\n<hr data-start=\"3057\" data-end=\"3060\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"1dc5lpc\" data-start=\"3062\" data-end=\"3088\">4. Validaci\u00f3n contable<\/h3>\n<ul style=\"text-align: left;\" data-start=\"3089\" data-end=\"3151\">\n<li data-section-id=\"1k7zjso\" data-start=\"3089\" data-end=\"3115\">Registro en contabilidad<\/li>\n<li data-section-id=\"1p05cy4\" data-start=\"3116\" data-end=\"3151\">Integraci\u00f3n con cuentas por pagar<\/li>\n<\/ul>\n<hr data-start=\"3153\" data-end=\"3156\" \/>\n<h3 style=\"text-align: left;\" data-section-id=\"ed22o1\" data-start=\"3158\" data-end=\"3187\">5. Evidencia de pago real<\/h3>\n<ul style=\"text-align: left;\" data-start=\"3188\" data-end=\"3246\">\n<li data-section-id=\"6t09e2\" data-start=\"3188\" data-end=\"3214\">Transferencia rastreable<\/li>\n<li data-section-id=\"1fcpi6g\" data-start=\"3215\" data-end=\"3246\">No compensaciones sin soporte<\/li>\n<\/ul>\n<hr data-start=\"3248\" data-end=\"3251\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"164qml8\" data-start=\"3253\" data-end=\"3302\">&#x1f4ca; 7. Mejores pr\u00e1cticas (nivel auditor\u00eda IMMEX)<\/h1>\n<ul style=\"text-align: left;\" data-start=\"3304\" data-end=\"3537\">\n<li data-section-id=\"atok4c\" data-start=\"3304\" data-end=\"3349\">Expediente digital por operaci\u00f3n (completo)<\/li>\n<li data-section-id=\"6qhhdm\" data-start=\"3350\" data-end=\"3391\">Pol\u00edtica interna de valoraci\u00f3n aduanera<\/li>\n<li data-section-id=\"1m4p8ls\" data-start=\"3392\" data-end=\"3449\">Estudio de precios de transferencia (si hay vinculadas)<\/li>\n<li data-section-id=\"1s4ygdb\" data-start=\"3450\" data-end=\"3496\">Automatizaci\u00f3n de cruces (ERP vs pedimentos)<\/li>\n<li data-section-id=\"1rcdrl2\" data-start=\"3497\" data-end=\"3537\">Base de datos de precios de referencia<\/li>\n<\/ul>\n<hr data-start=\"3539\" data-end=\"3542\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"yg6u5r\" data-start=\"3544\" data-end=\"3603\">&#x1f9fe; 8. \u00bfQu\u00e9 pasa si no se puede usar valor de transacci\u00f3n?<\/h1>\n<p style=\"text-align: left;\" data-start=\"3605\" data-end=\"3645\">Se aplican m\u00e9todos secundarios en orden:<\/p>\n<ol style=\"text-align: left;\" data-start=\"3647\" data-end=\"3768\">\n<li data-section-id=\"v6j54v\" data-start=\"3647\" data-end=\"3694\">Valor de transacci\u00f3n de mercanc\u00edas id\u00e9nticas<\/li>\n<li data-section-id=\"19tzt66\" data-start=\"3695\" data-end=\"3707\">Similares<\/li>\n<li data-section-id=\"ni253v\" data-start=\"3708\" data-end=\"3727\">M\u00e9todo deductivo<\/li>\n<li data-section-id=\"nhxtng\" data-start=\"3728\" data-end=\"3750\">M\u00e9todo reconstruido<\/li>\n<li data-section-id=\"19rfp14\" data-start=\"3751\" data-end=\"3768\">\u00daltimo recurso<\/li>\n<\/ol>\n<hr data-start=\"3770\" data-end=\"3773\" \/>\n<h1 style=\"text-align: left;\" data-section-id=\"1pny8by\" data-start=\"3775\" data-end=\"3790\">&#x1f9e9; Conclusi\u00f3n<\/h1>\n<p style=\"text-align: left;\" data-start=\"3792\" data-end=\"3873\">El SAT no solo valida el precio, valida la <strong data-start=\"3835\" data-end=\"3872\">historia completa de la operaci\u00f3n<\/strong>.<\/p>\n<p style=\"text-align: left;\" data-start=\"3875\" data-end=\"3901\">&#x1f449; Si no puedes demostrar:<\/p>\n<ul style=\"text-align: left;\" data-start=\"3902\" data-end=\"3984\">\n<li data-section-id=\"1x326jp\" data-start=\"3902\" data-end=\"3919\">qu\u00e9 compraste<\/li>\n<li data-section-id=\"1mqj7zz\" data-start=\"3920\" data-end=\"3938\">cu\u00e1nto pagaste<\/li>\n<li data-section-id=\"68e4wc\" data-start=\"3939\" data-end=\"3958\">c\u00f3mo lo pagaste<\/li>\n<li data-section-id=\"1wrjphm\" data-start=\"3959\" data-end=\"3984\">y c\u00f3mo lleg\u00f3 a M\u00e9xico<\/li>\n<\/ul>\n<p style=\"text-align: left;\" data-start=\"3986\" data-end=\"4023\"><strong data-start=\"3986\" data-end=\"4023\">El valor en aduana es vulnerable.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Agencia Nacional de Aduanas de M\u00e9xico (ANAM)\u00a0ha notificado los primeros procedimientos de\u00a0cancelaci\u00f3n de patente de Agente Aduanal\u00a0por contribuciones omitidas, relacionados con pr\u00e1cticas de\u00a0subvaluaci\u00f3n\u00a0en operaciones de importaci\u00f3n. Esta acci\u00f3n refleja el\u00a0criterio de fiscalizaci\u00f3n\u00a0adoptado por la autoridad, particularmente en la correcta determinaci\u00f3n del\u00a0valor en aduana, conforme a lo establecido en la\u00a0Ley Aduanera recientemente reformada. Riesgos identificados:&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/barradecomercio.org\/?p=13093\">Seguir leyendo&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":13094,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[376,299,1640,1838,1891,287,895,319,273,312,3,288,445,274],"tags":[2018,817,11,1197,115,509,232,471,816,1524,263,2019,1290,597,2009,1525,2017],"table_tags":[],"class_list":["post-13093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-barradecomercio-2","category-cursos","category-finanzas","category-fiscal","category-impuestos","category-industria-2","category-internacional-2","category-juridico","category-legislacion-2","category-logistica-2","category-noticomext","category-regulaciones","category-tramites-2","category-tratados-2","tag-2018","tag-817","tag-aduana","tag-agente","tag-cancelacion","tag-factura","tag-immex","tag-incoterms-2","tag-incrementables","tag-manifestacion","tag-multa","tag-orden","tag-pago","tag-precio","tag-trazabilidad","tag-valor","tag-valoracio"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2026\/04\/M_2026_trazabilidad_valoracion.jpg?fit=460%2C260&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13093"}],"version-history":[{"count":2,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13093\/revisions"}],"predecessor-version":[{"id":13096,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/13093\/revisions\/13096"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/media\/13094"}],"wp:attachment":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13093"},{"taxonomy":"table_tags","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftable_tags&post=13093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}