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Andrea Escorza Aguilar- Garrigues
Andrea Escorza Aguilar Junior
[email protected]
  • Mexico City
    +52 55 1102 3570
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Andrea is a lawyer who specializes in the areas of Foreign Trade and Life Sciences & Healthcare, with experience in advising companies from a range of industries including automotive, manufacturing, cosmetics, textiles and tobacco. Since joining the firm in 2023, her practice has been focused on the analysis and implementation of regulatory frameworks applicable to imports and exports, including IMMEX and PROSEC programs (foreign trade and customs incentives) and CIVA (VAT and excise tax) certifications.

She has experience in customs administrative proceedings and litigation, having participated in customs audits, Tax Administration Service (“SAT”) desk audits, on-site inspections and customs administrative proceedings (PAMA), as well as in the preparation and handling of administrative appeals before the SAT, administrative litigation, constitutional protection (“amparo”) lawsuits, and conclusive agreements before the Taxpayer Advocate’s Office (“PRODECON”).

She has also provided advice on compliance with non-tariff regulations and restrictions, including product labeling, Mexican Official Standards (NOMs) and tariff classification, as well as on origin verification processe

Experience

She joined Sanchéz Devanny in 2023 and currently holds the position of lawyer at Garrigues after the merger in 2025.

Her practice centers on the areas of foreign trade and life sciences & healthcare, with a special focus on providing advice to companies from industries including automotive, manufacturing, cosmetics, textiles and tobacco.

She has experience advising and assisting clients in administrative proceedings before the authorities, including tax audits, SAT desk audits, on-site inspections and customs administrative proceedings (PAMA), inventory transfers and conclusive agreements before the PRODECON.

She assists in the preparation, submission and monitoring of administrative appeals, appeals for reconsideration, administrative litigation and constitutional protection (“amparo”) lawsuits

She provides advice on compliance with non-tariff regulations and restrictions, including product labeling, and Mexican Official Standards (NOMs) compliance, as well as on regulations applicable to tobacco products, using a technical and strategic approach to mitigate risks and ensure regulatory compliance in international trade transactions.

Moreover, she participates in the preparation and implementation of strategies linked to tariff classification, origin verifications, and optimization and reduction of tariff costs.

She is involved in the implementation and overseeing of foreign trade incentive programs (IMMEX, PROSEC and CIVA), as well as in the obtainment of prior import permits.

In addition, she has experience in the analysis of international treaties, unfair international trade practices and rulings by the authorities.

Academic background

  • Degree in Law, Universidad la Salle Condesa-Ciudad de México
  • Academic exchange, Universidad de Alicante, Spain
  • Postgraduate diploma in Customs Law, Centro Universitario de Estudios Jurídicos 

Publications

  • “Reporte Anual de Operaciones de Comercio Exterior” (Annual Report on Foreign Trade Transactions)
  • “El análisis sobre las Restricciones a la publicidad de alimentos y bebidas, por nuestras y nuestro experto” (Analysis of the Restrictions on food and drink advertising by our expert)
  • “Mexico aims to curb obesity by imposing publicity restrictions on certain foods and beverages” 

Services

Tax
Life Sciences and Healthcare

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