The Mexican congress has approved a reform to the Customs Law. It should enter in force on January 1, 2026. The reform seeks to modernize Mexico´s customs procedures, strengthen institutional control, and enhance tax collection mechanisms. Below is a summary of some of the most relevant changes:

Customs brokers

Some of the most important changes focus on the role of customs brokers and customs brokers´ agencies. Patents and authorizations will be valid for a renewable twenty-year term, subject to certification every three years, replacing the previous system of indefinite validity.[1]

The Customs Law will no longer relief customs brokers and agencies from liability in the import and export process when clients provide false or inaccurate information.[2]

New causes for suspension of patents are introduced. Suspension will now apply not only when a broker faces prosecution for tax crimes, but also when a broker is under investigation or formally charged for any offense punishable by more than five years of imprisonment.[3]

Additionally, publicly elected officials will no longer be eligible to obtain or maintain a customs broker patent.[4]

Import files and Documentation

The electronic file for each customs entry must now include, in addition to invoices and transport documents, all related contracts, proofs of payment, insurance documentation, and supporting digital tax receipts (CFDIs).[5]

Domestic transportation of foreign goods without a Digital Tax Invoice (CFDI), including specific information about the vehicle, route, driver, and cargo details (Complemento Carta Porte), may be deemed as illegal transportation, leading to the seizure of the goods and charges for allegedly omitted duties and fines.

Guarantees for Estimated Prices

The reform extends the release period for deposits made in customs guarantee accounts from six to twelve months. This applies in cases where deposits in customs accounts are required to secure potential omitted duties due to differences between declared customs value and official estimated prices published by the authorities for specific commodities.[6]

Also, the reform provides that importers may choose to guarantee said potential omission by a letter of credit instead of deposits in customs accounts.

Strategic Bonded Facility (Recinto Fiscalizado Estratégico)

Companies importing goods under the Strategic Bonded Facility (RFE) regime should make deposits in customs guarantee accounts in some cases. Specifically, to secure the payment of import duties of goods imported from the facility. These deposits may be released once the corresponding duties are paid or when the goods are exported.

Companies importing goods for processing, storage, distribution, or transformation within a Strategic Bonded Facility are required to maintain sufficient evidence of the industrial process performed. If they fail to substantiate that the process actually took place, they will be required to pay the corresponding import duties.

Additionally, only authorized customs brokers and carriers will be permitted to import and transport goods destined for the Strategic Bonded Facility regime, reinforcing control and traceability of operations.[7]

Courier Companies

The initiative provides that courier companies may be authorized by the customs authority to process customs clearance of parcels under simplified procedures. The initiative also establishes obligations for authorized courier companies, such as allowing remote supervision of electronic systems. These provisions elevate existing customs regulations to the Customs Law, providing more certainty to stakeholders.[8]

IMMEX

The reform maintains Mexico’s duty-deferral framework but introduces tighter technological and documentation controls for IMMEX operations. Companies will be required to implement interoperable traceability, inventory, and remote-monitoring systems.[9]

Also, companies will be required to maintain sufficient evidence of the industrial process performed.

Temporary Importation Period Reductions

The reform reduces the maximum temporary-importation period for vessels, from ten years to five years.[10]

New Customs Council

A central feature of the reform is the creation of a Customs Council, integrated by representatives of the Ministry of Finance (SHCP), the Tax Administration Service (SAT), the National Customs Agency (ANAM), and the Secretariat for Anti-Corruption and Good Governance (SACBG). This new collegiate body will be empowered to grant, renew, suspend, or cancel customs broker patents, agency authorizations, and other key licenses provided by the customs law.[11]

Penalties

Penalties are significantly increased in some cases of smuggling, false declarations or regulatory violations, where fines will go from 70% to 250% of the value of the goods.[12]

Penalties for declaring incorrect or inaccurate information in the Value Manifestation (Manifestación de Valor) or in the Electronic Value Certificate (COVE) goes from MXN $29,420.00 to $53,500.00 per operation.[13]

New causes for seizure are introduced, including non-compliance with labeling rules or failure to keep goods at a registered address.

Taxpayers in possession of seized goods that become property of the Treasury, may require to deliver them at the time and place designated by the customs authority at their own expense. [14]