This research analyzes the effects imports have on the collection of import tariffs in Mexico, in a sample of 49 customs and three subsamples. For this analysis, Hausman-Taylor and Amemiya-MaCurdy estimators were applied. Results indicate that import operations and the value of imports are significant and positive in each case. The Strategic Bonded Warehouses are significant and positive in the whole panel, but not conclusive in the subsamples; the number of employees is significant in each case; the relationships in the whole panel, maritime, and border customs are negative, while for inland customs, they are positive.