Who must comply?
- Customs and border-control authorities
- Travellers carrying currency or bearer instruments across borders
- Cargo and mail operators handling currency consignments
- FIUs receiving and analysing border-declaration data
Key requirements
- 1
Declaration or disclosure system
Implement a system to detect cross-border movement of currency and bearer-negotiable instruments above a designated threshold (FATF reference: USD/EUR 15,000) — through mandatory written declaration or disclosure-on-request.
- 2
False declarations and false disclosures
Authorities must have the power to stop or restrain currency or instruments where there is a false declaration/disclosure — and to apply effective, proportionate and dissuasive sanctions.
- 3
Suspected ML/TF
Authorities must be able to stop and restrain currency or bearer instruments where there is a reasonable suspicion of ML, TF or predicate offences — even if the declaration appears truthful.
- 4
Information retention and access
Information from declarations must be retained — accessible to the FIU, customs intelligence and law enforcement — for analysis and cross-referencing with other AML/CFT data.
- 5
International cooperation on cash movements
Customs and border authorities must cooperate with foreign counterparts on cross-border cash movements — including spontaneous information exchange when patterns are detected.
- 6
Confiscation under R.4
When currency or instruments are linked to ML, TF or predicate offences, confiscation procedures under Recommendation 4 apply — including non-conviction-based options where available.
Practical example
Example: Mexico-US border cash declaration
A traveller crossing the Mexico-US border with USD 18,000 in cash is required to file a written declaration with US Customs (FinCEN Form 105) and a separate declaration with the Mexican Aduana when leaving/entering Mexico. Failure to declare amounts over USD 10,000 (US) or USD 10,000 equivalent (Mexico) results in seizure, fines and possible criminal charges. Both customs services exchange data through bilateral agreements — patterns of repeat travellers carrying maximums close to the threshold trigger UIF/FinCEN alerts.
How Mexico implements it
Country-specific section in Spanish — Mexican regulatory references (LFPIORPI, CNBV, SAT, UIF).
México implementa la R.32 mediante el régimen aduanero y la coordinación con la UIF:
Ley Aduanera — Declaración de efectivo
Los viajeros que entran o salen de México con más de USD 10,000 (o equivalente en otras divisas) deben declarar el monto a la Aduana. La omisión activa aseguramiento del excedente y multas administrativas.
Coordinación SAT-Aduana-UIF
El SAT (que incluye la Administración General de Aduanas) reporta a la UIF sobre declaraciones, no-declaraciones y patrones de transporte de efectivo. La UIF analiza y, si detecta vínculos con LD/FT, escala a la FGR.
Cooperación internacional
México coopera con CBP de EUA, autoridades aduaneras europeas (vía OMA — Organización Mundial de Aduanas) y otros vecinos. Existen acuerdos bilaterales específicos sobre intercambio de datos de declaraciones.
Penal por contrabando
Más allá de la sanción administrativa, el transporte no declarado de efectivo puede configurar contrabando bajo el Código Fiscal de la Federación, con consecuencias penales adicionales.
Milestones
-
2004
Special Recommendation IX on cash couriers adopted
-
2012
Integrated as Recommendation 32
-
2025
October 2025 update reinforces information-sharing among customs authorities
Related Recommendations
Other Recommendations in Group F — Powers of Competent Authorities
Official citation
FATF (2012-2025), International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, Recommendation 32, FATF, Paris, France. Last updated October 2025.
Read the official text on fatf-gafi.org