MAIN CHANGES IN THE CUSTOMS LAW REFORM

The Mexican government carried out a comprehensive Customs Law Reform, which will come into effect on January 1, 2026, recognizing the importance of foreign trade, which accounts for nearly 75% of Mexico’s GDP.

This initiative seeks to modernize the law in force since 1996, adapting it to current challenges and the new institutional landscape.

THE SIX GOALS OF THE MINISTRY OF FINANCE AND PUBLIC CREDIT (SHCP) TO MODERNIZE, STRENGTHEN, AND SECURE THE OPERATIONAL FRAMEWORK ARE THE FOLLOWING:

1. Increase the competitiveness of foreign trade. 
2. Strengthen the legal framework. 
3. Promote technological modernization, simplification, and streamlining. 
4. Guarantee the Rule of Law and transparency. 
5. Strengthen National Security and public interest. 
6. Combat smuggling and evasion, strengthening tax collection. 

MAIN PROPOSED CHANGES AND THEIR IMPACT ON THE SECTOR

The reform proposes amendments to 65 articles, with 44 additions, and 9 repeals.

The most relevant changes for foreign trade and logistics operators are as follows:

➤ Creation of the Customs Council

• This will be a new coordination body between the government and the private sector. 
• It will improve communication and decision-making. 

➤ Concurrent Powers for Post-Clearance (SAT and ANAM)

• The Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) will both be able to examine after clearance. 
• This implies greater oversight and more audits. 

➤ Elimination of Lifetime Licenses and Periodic Certifications

• Replaced by a temporary scheme with periodic evaluations. 
• Increase in professionalization and control. 

➤ Joint and Several Liability for Customs Brokers

• Greater legal liability for tax and customs compliance.
  
• This encourages accuracy in classification and valuation. 

➤ Greater Control in the following programs: Manufacturing, Maquiladora, and Export Services Industry (IMMEX), Strategic Bonded Warehouses (RFE), General Storage Warehouses (AGD), and Authorization to operate from a location other than Customs (LDA)

• Stricter rules for users.
  
• Flawless tax and customs operations will be required. 

➤ Documentary and Digital Obligations

• These promote digitalization and more streamlined procedures.
  
• Improvement of logistics efficiency. 

➤ Adjustments to the Sanctions Regime

• Sanctions aligned with the severity of the infractions.
  
• Focus on smuggling and tax evasion. 

At Moore Orozco Medina, we have Foreign Trade experts who can help you with compliance and optimization of your operations.