{"id":9553,"date":"2025-12-12T17:52:47","date_gmt":"2025-12-12T23:52:47","guid":{"rendered":"https:\/\/oma.com.mx\/?p=9553"},"modified":"2025-12-12T17:55:00","modified_gmt":"2025-12-12T23:55:00","slug":"main-changes-in-the-customs-law-reform","status":"publish","type":"post","link":"https:\/\/oma.com.mx\/en\/main-changes-in-the-customs-law-reform\/","title":{"rendered":"MAIN CHANGES IN THE CUSTOMS LAW REFORM"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Mexican government carried out a comprehensive Customs Law Reform, <\/span><b>which will come into effect on January 1, 2026<\/b><span style=\"font-weight: 400;\">, recognizing the importance of foreign trade, which accounts for nearly 75% of Mexico&#8217;s GDP.<\/span><\/p>\n<p><b>This initiative seeks to modernize the law in force since 1996, adapting it to current challenges and the new institutional landscape.<\/b><\/p>\n<h2><b>THE SIX GOALS OF THE MINISTRY OF FINANCE AND PUBLIC CREDIT (SHCP) TO MODERNIZE, STRENGTHEN, AND SECURE THE OPERATIONAL FRAMEWORK ARE THE FOLLOWING:<\/b><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the competitiveness of foreign trade.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthen the legal framework.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promote technological modernization, simplification, and streamlining.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Guarantee the Rule of Law and transparency.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthen National Security and public interest.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Combat smuggling and evasion, strengthening tax collection.<\/span>&nbsp;<\/li>\n<\/ol>\n<h2><b>MAIN PROPOSED CHANGES AND THEIR IMPACT ON THE SECTOR<\/b><\/h2>\n<p><b>The reform proposes amendments to 65 articles, with 44 additions, and 9 repeals.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The most relevant changes for foreign trade and logistics operators are as follows:<\/span><\/p>\n<h3><b>\u27a4 Creation of the Customs Council<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This will be a new coordination body between the government and the private sector.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It will improve communication and decision-making.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 Concurrent Powers for Post-Clearance (SAT and ANAM)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM) will both be able to examine after clearance.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This implies greater oversight and more audits.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 Elimination of Lifetime Licenses and Periodic Certifications<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Replaced by a temporary scheme with periodic evaluations.<\/span>&nbsp;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase in professionalization and control.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 Joint and Several Liability for Customs Brokers<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Greater legal liability for tax and customs compliance.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This encourages accuracy in classification and valuation.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 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)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stricter rules for users.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flawless tax and customs operations will be required.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 Documentary and Digital Obligations<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These promote digitalization and more streamlined procedures.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Improvement of logistics efficiency.<\/span>&nbsp;<\/li>\n<\/ul>\n<h3><b>\u27a4 Adjustments to the Sanctions Regime<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sanctions aligned with the severity of the infractions.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Focus on smuggling and tax evasion.<\/span>&nbsp;<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">At Moore Orozco Medina, we have Foreign Trade experts who can help you with compliance and optimization of your operations.<\/span><\/p>\n<p><a href=\"https:\/\/oma.com.mx\/contacto\/\"><img decoding=\"async\" class=\"alignnone wp-image-8198 size-full\" src=\"https:\/\/oma.com.mx\/wp-content\/uploads\/2025\/01\/cta-oma.png\" alt=\"\" width=\"600\" height=\"300\" srcset=\"https:\/\/oma.com.mx\/wp-content\/uploads\/2025\/01\/cta-oma.png 600w, https:\/\/oma.com.mx\/wp-content\/uploads\/2025\/01\/cta-oma-300x150.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s GDP. This initiative seeks to modernize the law in force since 1996, adapting it to current challenges and the new institutional landscape. THE [&hellip;]<\/p>\n","protected":false},"author":201,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"MAIN CHANGES IN THE CUSTOMS LAW REFORM","_seopress_titles_desc":"Discover the changes in the Customs Law reform and how they impact foreign trade, procedures, compliance, and business operations.","_seopress_robots_index":"","content-type":"","footnotes":""},"categories":[435],"tags":[],"class_list":["post-9553","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/9553"}],"collection":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/users\/201"}],"replies":[{"embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/comments?post=9553"}],"version-history":[{"count":0,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/posts\/9553\/revisions"}],"wp:attachment":[{"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/media?parent=9553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/categories?post=9553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oma.com.mx\/en\/wp-json\/wp\/v2\/tags?post=9553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}