Mayra A. Martínez Quezada is a senior associate in the Tax practice at the Querétaro office, specializing in Foreign Trade and Customs. She has focused her practice on providing high-level advisory services and operational support to domestic and multinational companies.

She has extensive experience in obtaining, administering, and ensuring compliance with foreign trade promotion programs (IMMEX, PROSEC, Rule 8, among others), as well as in managing strategic certifications such as Authorized Economic Operator (AEO) and VAT/Excise Tax Certification (CIVA). Her technical expertise includes the oversight and assessment of Non-Tariff Regulations and Restrictions (NTRRs) and Official Mexican Standards (NOMs) applicable to the import and export operations of companies across diverse industrial sectors.

On the preventive side, she leads internal international trade audits designed to optimize customs operations and mitigate regulatory risks. She also has a robust practice in customs and tax disputes, representing clients in administrative proceedings before tax and customs authorities, including Customs Administrative Enforcement Proceedings (PAMA) and tax authority inquiries initiated through invitation letters, as well as in judicial proceedings before the Federal Courts. In addition, she has experience advising companies throughout anti-dumping investigations and other proceedings involving unfair international trade practices.

She is a native Spanish speaker and is fluent in English.

• Degree in Law, Universidad Nacional Autónoma de México, Faculty of Law – Ciudad Universitaria Campus.
• Postgraduate advanced course in Foreign Trade, Universidad Nacional Autónoma de México, Faculty of Law – Ciudad Universitaria Campus.