Guillermo Massieu Urquiza

International Trade & Customs Advisory

International Trade and Customs



Mr. Massieu have more than twenty two years as a lawyer, specifically in the fields of trade and tax advice and litigation procedures, providing services to large private companies in many sectors of industries and public companies.

He is a well-known lawyer in cases that involved all the stages of an origin verifications audits performed by the Tax Authorities under the treaties in which Mexico is part, including preventive origin audits of any kind of industries or goods exported to México. Moreover, He was involved in many customs audits and trade and tax litigation procedures including constitutional process.

He worked at the Tax Administration service (SAT) for almost 8 years as a Director in the Central Administration of Foreign Trade Audit.

Specialization in the Industry

He successfully participated in multiple origin verifications procedures under the NAFTA treaty, advising foreign companies from different sectors, which products were under review, and the Mexican companies who imports the goods reviewed. He is in charge to advise the clients in terms of the customs law in all their operations, inclusive in a preventive way. He is also take care of the clients during the audits performed by the Tax Authorities in terms of the customs law, including the possible legal remedies needed.

Mr. Massieu participated as a panelist in different scenarios like “Managing Indirect Tax Controversy”. EY Global Indirect Tax Symposium 2015, Barcelona, Spain, April 2015 and “México and The United States: More than Partners”, Annual reunion of the U.S. Mexican Bar Association (USMB) in coordination with the Texas Institute, Houston, Texas, November 2011.

As part of his duties at SAT, he was constantly involved with people from the Ministry of Economy to participate in some treaty negotiations in which Mexico is part, like the Japan Treaty, Central American Treaty and the European Union Treaty.

Today is the Partner of International Trade at BDO Castillo Miranda.


  • Universidad Anáhuac
  • Law
  • U.S. Customs and Border Protection (CBP)
  • Legal Essential Authorities.
  • Instituto de Especialización para Ejecutivos
  • Preventive International Trade Audits