Cristina de la Torre


Cristina De la Torre is a lawyer at González Luna, Moreno y Armida, S.C., where she collaborates on consulting and litigation matters in the area of foreign trade and administrative matters.


Cristina de la Torre obtained a law degree from the Jesuit ITESO University in Guadalajara, Jalisco and graduated in 1991.
In 1994 she obtained the Customs Agent patent and today she exercises such functions.
In 2009-2010 she studied a Master in Tax Law at Universidad Panamericana campus Mixcoac, Mexico City.


Cristina De la Torre has more than 25 years of professional experience fundamentally in the legal and operational area of foreign trade, having started her professional experience in the audit, legal and customs areas of the Service Tax Administration (SAT) in Guadalajara.


She works both in consulting and in foreign trade litigation mainly, and in fiscal and administrative matters since she joined the law firm González Luna, Moreno y Armida, S.C. in 2002.


Defense in litigation in fiscal and administrative matters of the three levels of government, as well as especially in customs and free trade agreements, compensatory fees, etc.
Assistance and support to companies in tax and foreign trade audits, as well as the search for solutions, including litigation, in contingencies arising from the daily foreign trade operation or due to the result of the audits.
She has also provided consulting service on administrative matters and foreign trade, such as the tariff reclassification of merchandise to important companies, which has resulted in a decrease in the payment of tariffs and the elimination of contingencies due to an incorrect tariff classification.
Likewise, he has represented companies that have been victims of customs fraud, correcting their fiscal situation, working together with lawyers in criminal matters.
Representation and defense of various clients in administrative and even contentious procedures, to achieve the return of undue payment of tariffs made on their imports.


Member of the Confederation of Associations of Customs Agents of the Mexican Republic (CAAAREM) since 1997.


Spanish, and fluent in speaking and writing in English.