As part of the 2026 Economic Package, submitted by the Ministry of Finance and Public Credit (“SHCP”) on September 8, 2025, an initiative to comprehensively reform the Customs Law was introduced, with the goal to improve operational efficiency at customs, strengthen tax collection, and combat tax evasion and smuggling.
The initiative proposes to amend, add, and repeal various provisions, focusing on:
Institutional and technological strengthening
• Redefinition of powers between Mexican Customs Agency (“ANAM”) and Tax Administration Service (“SAT”).
• Full digitalization of customs: traceability, video surveillance, real-time monitoring.
• Technological agreements with the Digital Transformation and Telecommunications Agency.
Regulation of customs brokers and agencies
• Ten-year validity for customs broker licenses and authorizations, renewable.
• Mandatory certification every two years.
• Creation of the Customs Council as a collegiate body chaired by the SHCP.
• Customs licenses specialized by tariff classification.
• Full joint liability in foreign trade operations.
• New grounds for suspension and cancellation.
Simplified clearance and courier services
• Authorization for courier companies to perform simplified customs clearance.
• Requirement to have risk analysis and real-time traceability systems.
Amendments to customs procedures
• New grounds for precautionary seizure.
• Requests for information to third parties.
• Stricter deadlines for bonded warehousing.
• Restrictions on the use of the strategic bonded warehouse regime.
• Requirement to present electronic tax invoice (“CFDI”) with Carta Porte supplement.
• Rectification of customs declarations before automated review.
• Changes to review in origin registration.
• Tax treatment for destroyed or damaged goods.
• Shorter periods for temporary imports.
• Expansion of infractions and sanctions.
This initiative was presented on September 9, 2025, and is pending legislative review. Although it is not classified as preferential, it has been given expedited treatment due to its strategic relevance within the 2026 Economic Package. Approval is expected before the end of the legislative year, to take effect in 2026.
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Source: https://www.internationaltradecomplianceupdate.com/2025/10/01/mexico-aims-to-reform-its-customs-law/