Warehousing Agreement Mexico (Contrato de Almacenaje)

A Warehousing Agreement Mexico (Contrato de Almacenaje) is a commercial contract by which a warehouse operator (almacenista or depositario) agrees to receive, store, handle, and return goods (mercancías) belonging to a depositor (depositante) at a designated storage facility in exchange for a storage fee (tarifa de almacenaje), subject to the obligations established in the Código de Comercio (CóCom) Article 75, the Código Civil Federal (CCF) Articles 2516 through 2547 on the deposit contract (contrato de depósito), and — where the warehouse is authorised as an almacén general de depósito — the Ley General de Organizaciones y Actividades Auxiliares del Crédito (LGOAAC) Article 11 and the Ley de Almacenes Generales de Depósito.

Mexican warehousing law distinguishes between two fundamentally different types of commercial storage operations. An almacén general de depósito (AGD) is a specialised financial institution authorised by the Comisión Nacional Bancaria y de Valores (CNBV) under the LGOAAC to issue bonos de prenda (pledge bonds) and certificados de depósito (warehouse receipts) that function as negotiable instruments representing title to the stored goods. The certificado de depósito issued by an AGD can be pledged to a Mexican bank or financial institution as collateral for a commercial credit under the Ley General de Títulos y Operaciones de Crédito (LGTOC), making the AGD a key instrument of Mexican agricultural and trade finance administered under CNBV supervision. An ordinary commercial warehouse (bodega o almacén comercial) operates under the general Código de Comercio and CCF deposit provisions without AGD authorisation, handling storage for industrial, distribution, and retail clients without issuing negotiable warehouse receipts.

The Código de Comercio Article 75 Fraction XI classifies warehousing contracts as commercial acts (actos de comercio) when they involve storage of goods held for commercial purposes — this commercial classification means that disputes arising from warehousing contracts are subject to commercial procedure (procedimiento mercantil) before Juzgados de Distrito en Materia Mercantil or Juzgados de lo Mercantil of the relevant state, rather than civil courts. The Tribunales Colegiados de Circuito have confirmed that CóCom Article 75 governs the entire warehousing relationship, including liability allocation, when both parties are merchants.

The warehouse operator's liability for goods in storage is governed by CCF deposit provisions and the Código de Comercio. Article 2530 CCF establishes that the depositario must return the same goods deposited in the same condition — ordinary wear excluded — and is liable for deterioration, loss, or damage caused by negligencia (negligence), dolo (willful misconduct), or failure to maintain the agreed storage conditions. Mexican commercial courts have applied the responsabilidad subjetiva (fault-based liability) standard to warehouse operators. The CNBV's Disposiciones de carácter general aplicables a los almacenes generales de depósito impose additional liability standards on authorised AGDs beyond the general CCF rules.

For bonded warehousing (almacenamiento fiscal) — storage of goods under customs bond (mercancías bajo custodia aduanera) in recintos fiscalizados or recintos fiscalizados estratégicos — the Ley Aduanera and the Agencia Nacional de Aduanas de México (ANAM) regulations impose additional requirements on the warehouse operator. Registration as a recinto fiscalizado operator, maintenance of ANAM-approved inventory control systems, and specific liability for customs duties on goods lost while in bonded storage are all mandatory. The Servicio de Administración Tributaria (SAT) conducts audits of bonded warehouse inventory records under the Código Fiscal de la Federación (CFF) Articles 42–46, and discrepancies expose operators to surcharges (actualizaciones y recargos) and penalties.

The IMMEX Programme (Industria Manufacturera, Maquiladora y de Servicios de Exportación, Decreto DOF 1 November 2006) creates a specific warehousing compliance layer for maquiladora operators. Temporarily imported goods (mercancías de importación temporal) stored at third-party facilities must be governed by a written Contrato de Almacenaje referencing the IMMEX temporary import status and maintaining the SAT-approved inventory control records required by the Secretaría de Economía.

The logistics industry in Mexico is served by major distribution centres (centros de distribución) and almacenes de valor agregado (value-added warehouses) that provide services beyond simple storage — including cross-docking, kitting, labelling, quality inspection, and last-mile fulfilment — all governed by a detailed Contrato de Almacenaje covering both storage and value-added service components under CóCom Article 75. The growth of cross-border e-commerce under T-MEC (Tratado entre México, Estados Unidos y Canadá) and the expansion of nearshoring operations in Mexico have significantly increased demand for sophisticated warehousing frameworks that address ANAM customs compliance, SAT fiscal requirements, and IMSS-registered labour obligations simultaneously.

A Warehousing Agreement Mexico is required whenever a manufacturer, importer, distributor, or retailer stores goods at a third-party commercial warehouse facility in Mexico and needs to establish a formal legal framework governing the custodial relationship, storage conditions, liability, insurance, and access rights under the Código de Comercio and the Ley General de Organizaciones y Actividades Auxiliares del Crédito.

The contract is needed by importers using bonded warehouses (recintos fiscalizados) operated near Mexican customs ports of entry — goods arriving at the Port of Manzanillo, Veracruz, Lázaro Cárdenas, or at the Aeropuerto Internacional de la Ciudad de México (AICM) are typically transferred to a bonded warehouse while customs clearance (despacho aduanal) is processed through the VUCEM (Ventanilla Única de Comercio Exterior Mexicano) electronic system, and the warehousing relationship must be formalised under both the Ley Aduanera and CóCom Article 75.

A Contrato de Almacenaje is required by IMMEX Programme operators storing temporarily imported goods at third-party logistics facilities. The SAT and ANAM require documentary evidence that temporarily imported goods are physically located at an authorised facility between import and their transformation or re-export within the periods established in the Decreto IMMEX. Loss or unaccounted disposal of IMMEX goods triggers automatic SAT assessment of import duties plus surcharges under the Código Fiscal de la Federación.

The agreement is needed by agricultural commodity traders using Almacenes Generales de Depósito (AGDs) authorised by the CNBV. The AGD issues certificados de depósito and bonos de prenda against stored grain, oilseeds, or other agricultural commodities, enabling the depositor to obtain financing from banks or FIRA (Fideicomisos Instituidos en Relación con la Agricultura) using the stored commodity as collateral under the Ley de Almacenes Generales de Depósito.

A formal warehousing agreement is needed by e-commerce operators using third-party fulfilment centres (centros de fulfillment) in Mexico for last-mile delivery. The increasing volume of cross-border e-commerce under T-MEC and the growth of marketplace logistics operated by companies including Amazon, Mercado Libre, and Walmart de México require clear contractual frameworks governing inventory ownership, shrinkage allowances, security procedures, and liability for missing items.

For pharmaceutical, food, and chemical goods regulated by the Comisión Federal para la Protección contra Riesgos Sanitarios (COFEPRIS), a written Contrato de Almacenaje specifying the applicable NOM temperature control standards (including NOM-059-SSA1-2015 for pharmaceutical cold chain) is essential for maintaining COFEPRIS storage authorisations.

Under CóCom Article 75, LGOAAC Article 11, and CCF Articles 2516–2547, companies storing goods at third-party warehouses must formalise the relationship in a written Contrato de Almacenaje. Without a written agreement, the allocation of liability for cargo loss, the applicable insurance, access rights, and termination procedures are governed only by default statutory provisions that may not reflect commercial expectations or sector-specific regulatory requirements.

A valid Warehousing Agreement Mexico under the Código de Comercio Article 75 and the Ley General de Organizaciones y Actividades Auxiliares del Crédito must contain the following essential elements to be commercially effective and to satisfy CNBV, ANAM, SAT, and COFEPRIS regulatory requirements where applicable.

Identification of Parties: Full legal name, RFC (Registro Federal de Contribuyentes assigned by the SAT), and domicilio of the warehouse operator (almacenista or depositario) — including the CNBV authorisation number if operating as an Almacén General de Depósito under the LGOAAC, or the Secretaría de Economía NOM compliance registration for commercial warehouses — and the depositor (depositante) with RFC and contact details. Both parties' status as comerciantes inscriptos in the Registro Público de Comercio (RPC) should be confirmed.

Description of Facility and Storage Space: Physical address of the warehouse (bodega), specific storage areas assigned (metros cuadrados designados, rack positions, refrigerated chambers), access controls, security systems (CCTV, guards, access control logs), fire suppression systems compliant with NOM-002-STPS-2010, and relevant certifications including ISO 9001, CTPAT, and OEA (Operador Económico Autorizado) certification from ANAM for secure supply chain participants.

Description of Goods (Descripción de Mercancías): Nature, type, and characteristics of the goods to be stored — including special requirements such as temperature controls (cadena de frío), controlled atmosphere, humidity limits, dangerous goods handling per NOM-002-SCT/2011 and STPS NOM-005 regulations for hazardous materials, pharmaceutical cold chain requirements under COFEPRIS and NOM-059-SSA1-2015, or food safety requirements under NOM-251-SSA1-2009.

Storage Services and Value-Added Services: Precise description of all services — receiving (recepción), unloading (descarga), storage (almacenamiento), inventory management (control de inventarios), picking and packing, cross-docking, kitting, labelling, quality inspection (inspección de calidad), and dispatch (despacho). For IMMEX Programme goods, the inventory control system must comply with SAT and Secretaría de Economía IMMEX requirements.

Storage Fees and Payment Terms (Tarifas y Pagos): Agreed storage tariff per pallet position per month, per m², or per unit; handling fees (cargos de manejo); value-added service fees; minimum monthly billing; payment due dates; late payment interest rate at the TIIE (Tasa de Interés Interbancaria de Equilibrio published by Banco de México) plus agreed margin; and indexation mechanism. CFDI fiscal receipts must be issued by the warehouse operator for all fees charged, with the applicable SAT ClaveProdServ code for logistics services.

Warehouse Operator Liability and Insurance: Scope of the warehouse operator's liability for cargo loss, damage, or deterioration — specifying whether liability is capped per event, per kilogram, or per pallet; the claims notification period; and evidence requirements for cargo damage claims. Mandatory warehouse insurance (seguro de almacén) covering fire, theft, flood, and collapse regulated by the Comisión Nacional de Seguros y Fianzas (CNSF) under the Ley General de Instituciones y Sociedades Mutualistas de Seguros, with the depositor named as additional insured. For AGD operations, the CNBV prescribes minimum insurance amounts through the Disposiciones de carácter general.

Inventory Control and Reporting: Frequency of inventory counts (inventarios físicos), reporting format, cycle count procedures, shrinkage allowance (merma permitida), and the depositor's right to audit inventory at reasonable notice. For AGD operations, the certificado de depósito issuance procedure and bono de prenda endorsement process under the Ley de Almacenes Generales de Depósito.

Access and Security: The depositor's access rights to inspect goods; the warehouse's access control procedures; procedures for third-party access by ANAM customs inspectors, COFEPRIS health inspectors, or SAT auditors; and security incident notification obligations.

Term and Termination: Contract duration (typically one to three years with automatic renewal), minimum storage period per deposited lot, termination notice period (typically 30 to 90 days), and obligations upon termination including return of all goods within a specified period and final inventory reconciliation.

Forms-legal.com provides this Warehousing Agreement Mexico template as a practical starting point. Companies storing high-value goods, pharmaceutical products under COFEPRIS regulation, food items under NOM-251-SSA1-2009, or goods under IMMEX temporary import status should have the agreement reviewed by a Licenciado en Derecho specialised in derecho mercantil and comercio exterior before execution.