RAOCE 2026: what to report and how to avoid penalties for omission

The RAOCE —Annual Foreign Trade Operations Report— is one of those obligations that feel distant until the deadline is upon you. For every company with an IMMEX program, it is the annual accounting of its foreign trade operation, and missing it has a concrete consequence: suspension of the program.

What is reported

The report informs the authority of all operations for the year: temporary imports made, returns, export sales and the other data that let it verify the program was used as intended. At its core, the RAOCE is a cross-check: what you report must be consistent with your declarations and your Annex 24.

The real risk: inconsistency

Omission is the most obvious failure, but not the most common. The frequent problem is filing a report that does not match the Annex 24. When RAOCE figures don’t line up with inventory balances or declarations, observations open that can lead to review. That is why the prior step —reconciling before reporting— is as important as the report itself.

How we approach it

• Collection: we gather declarations, export invoices and the year’s movements.
• Reconciliation: we cross figures against Annex 24 and detect discrepancies before reporting.
• Preparation: we assemble the report with the structure and data the authority requires.
• Filing: we file on time and keep the receipt and its support.

What happens if you don’t file

Omission of the RAOCE is grounds for suspension of the IMMEX program. A suspension stops your ability to import temporarily —that is, it stops your operation— until you regularize. The cost of not reporting is, in fact, far greater than the report itself.

If March 31 is approaching and your figures aren’t clear yet, it is time to start. At XCOM we prepare and file the RAOCE with the reconciliation that backs every figure.

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