Importance of Origin Traceability for Goods Under CPTPP
Critical circular instructing Mexican customs brokers to conduct strict and detailed origin traceability reviews for all operations requesting CPTPP tariff preferences. Emphasis is placed on verifying certification schemes, documentary consistency, and full compliance with specific rules of origin.
What changes
Se establece la obligación de realizar una revisión exhaustiva de la trazabilidad del origen en operaciones con preferencia TIPAT, más allá de la simple verificación formal del certificado de origen. Los agentes aduanales deben verificar el esquema de certificación aplicado, la congruencia documental y el cumplimiento de reglas de origen específicas para prevenir esquemas de simulación o triangulación.
Who is impacted
Agentes aduanales mexicanos, importadores que solicitan preferencias arancelarias bajo el TIPAT, empresas que comercian con países miembros del TIPAT (Australia, Brunéi, Canadá, Chile, Japón, Malasia, Nueva Zelanda, Perú, Singapur y Vietnam).
Recommended actions
- ›Verificar que el esquema de certificación de origen corresponda a los permitidos por el TIPAT según el país de origen (autoridad competente para Malasia y Vietnam, o certificación sin formato preestablecido para los demás países)
- ›Revisar los elementos de autentificación conforme a las circulares G-0109/2025 y G-0479/2022 para certificados de Malasia y Vietnam
- ›Validar que las certificaciones sin formato preestablecido cumplan con los requisitos mínimos del Anexo 3-B del TIPAT
- ›Asegurar congruencia lógica y documental entre el certificado/certificación de origen y el criterio de origen especificado
- ›Consultar la Circular G-0048/2024 para la correcta especificación de reglas de origen
- ›Descartar transformaciones mínimas o meramente formales que no confieran origen de la región TIPAT
The Confederation of Customs Brokers Associations of the Mexican Republic (CAAAREM) has issued circular T-0110/2026 with critical status, establishing guidelines to ensure proper granting of tariff preferences under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP/TIPAT).
The circular identifies that origin review by customs brokers has traditionally focused predominantly on the formal existence of the certificate or certification of origin, without conducting a comprehensive analysis of goods' origin traceability. This practice limits the detection of possible simulation or triangulation schemes that could result in improper application of tariff preferences.
Customs brokers are instructed to verify three fundamental elements: first, that the origin certification scheme corresponds to those permitted by the Treaty, distinguishing between countries that use competent authority (Malaysia and Vietnam) and those that allow certification without pre-established format meeting minimum requirements of Annex 3-B (Mexico, Australia, Brunei, Canada, Chile, Japan, New Zealand, Peru, and Singapore). Second, that logical and documentary consistency exists between the certificate of origin and the specified origin criterion. Third, full compliance with specific rules of origin, ruling out minimal or merely formal transformations.
CAAAREM emphasizes that this exhaustive review should not be understood as an additional burden, but as an essential mechanism for preventing fiscal and legal risks that protects both the importer and customs brokers themselves against potential liabilities arising from improper application of preferential tariff treatment.