"Agente Aduanal" is an agent who works in Mexican customs. When a person moves to Mexico and brings household belongings, it is necessary to complete some paperwork and declare the belongings. It would be best for your friend to go to the Mexican Consulate in Houston or Laredo and find out what to do. A residence visa application is required also. If the move is temporary, then there are different rules. Without the proper paperwork, he will pay taxes on the things he takes.
Look under the link for services to non-Mexicans.
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