The Australian had a one-off run with the Citroen Junior team in Ireland at the start of 2009 after losing his Subaru seat at the end of the previous year when the works team withdrew.
Atkinson subsequently dropped out of the WRC, focusing mainly on Proton's Asia-Pacific programme, before returning for a single appearance with Monster Ford in Mexico last year and later completing the season in a Motorsport Italia Mini.
He will now take over Khalid Al Qassimi's Abu Dhabi-branded Citroen for Mexico.
Al Qassimi is commencing his WRC return in Sweden next weekend but has other commitments that clash with round three.
Citroen team boss Yves Matton said: "As Khalid is unable to take part in Rally Mexico, he wanted us to entrust the DS3 WRC of the Abu Dhabi Citroen Total WRT to Chris Atkinson and [co-driver] Stephane Prevot for this rally.
"Chris competed in the 2012 edition and we know he has the potential to do Abu Dhabi Racing proud."
Citroen will also field an additional DS3 WRC in Mexico for last year's Production WRC champion Benito Guerra, who will make his top-class debut on his home event.