As part of the presentation of the Economic Package for Fiscal Year 2026, on September 9, 2025, the Federal Executive Branch submitted to the Mexican Congress a proposed reform to the Customs Law for discussion and approval, which includes far-reaching changes in the development of daily foreign trade operations.
Below is a brief summary of the most relevant points of the reform initiative:
Tightening of Regulations for Customs Brokers and Agencies
The reform establishes the obligation for customs brokers and agencies to maintain a file with information and documentation proving that the individuals assigning them foreign trade operations are properly identified, have adequate infrastructure to carry out such operations, have no ties to taxpayers that simulate transactions, and comply with their tax, customs, and foreign trade obligations.
Another major change is the complete elimination of the exemptions from liability for customs brokers and agencies, as well as the addition of liability for the correct determination and payment of duties and taxes owed.
Additionally, these actors must verify the sufficiency of guarantees provided in customs accounts and are required to inform the authorities if they detect that any requested operation contravenes regulatory or non-binding criteria.
Creation of the Customs Council
The initiative also proposes the creation of the Customs Council, a body that will be responsible for granting customs broker licenses and agency authorizations, as well as for handling procedures related to disqualification, suspension, cancellation, and termination of these authorizations.
This Council will also participate in decisions regarding other authorizations and concessions provided for in the Customs Law. It will be chaired by the Ministry of Finance and Public Credit (SHCP) and include representatives from the Tax Administration Service (SAT), the National Customs Agency of Mexico (ANAM), and the Secretariat for Anti-Corruption and Good Governance.
Obligations for Importers and Maquiladora Companies
The initiative establishes the obligation to include in the electronic file of customs declarations (pedimentos) the information and documentation proving the resources used in foreign trade operations, such as electronic invoices (CFDIs), commercial invoices, payment transfers, transport costs, insurance, related services, contracts, dutiable expenses, among others.
Furthermore, the requirement to submit consolidated weekly customs declarations on Tuesdays is changed to a deadline of no later than Friday of each week.
Regarding maquiladora companies, the joint liability related to the virtual transfer of temporarily imported goods remains in effect regardless of whether the goods are transferred once or multiple times, with the obligation continuing throughout the entire production chain.
In the case of virtual operations, the parties involved must request all documentation proving the resources used in foreign trade operations, including documentation verifying the production process to which the transferred goods were subjected.
It is also established that, upon notification of the cancellation of an export program, companies must either switch to the definitive import regime or return the temporarily imported goods abroad within 60 calendar days from the notification date.
Simplified Procedure for Courier and Parcel Companies
Recognizing the growing role of these companies in the exchange of goods via digital platforms, the initiative proposes that courier and parcel companies may obtain authorization to carry out customs clearance through a simplified procedure, provided they have a risk analysis system accessible online to customs authorities. This authorization may be granted for up to two years, renewable for another two years.
Through these measures, the government aims to strengthen control and security mechanisms concerning the payment of duties on imports resulting from e-commerce, to prevent shipment splitting, undervaluation, and false declarations.
Courier and parcel companies will calculate duties based on the factor published by the Ministry of Finance and Public Credit, applied to the customs value or commercial value, as applicable.
Increased Controls for the Strategic Bonded Warehouse Regime
The initiative establishes that when goods are introduced for processing, transformation, or repair under the strategic bonded warehouse regime, import duties must be paid, and it must be proven that the goods were indeed subjected to the declared production process.
Those who introduce foreign goods for handling, storage, safekeeping, exhibition, sale, or distribution will be required to guarantee the payment of duties.
Finally, it is established that those authorized to manage a Strategic Bonded Warehouse and companies with which they are linked will not be allowed to obtain authorization to allocate goods to this regime.
Ineligibility for Reinstatement of AEO Certification
Regarding the Authorized Economic Operator (AEO) program, the reform proposes stricter rules for companies that lose this certification. If approved, companies whose certification is canceled due to the commission of tax crimes or violations related to the entry and exit of goods that harm the Federal Treasury will not be eligible to reapply for inclusion in the program.
Increase in Penalties
First, the detection of non-compliance with Mexican Official Standards on Commercial Information is established as grounds for precautionary seizure, along with penalties for such non-compliance.
Additionally, the reform proposes increased fines for various infractions currently set forth in the Customs Law, including penalties ranging from 250% to 300% of the omitted duties and countervailing duties or the commercial value of the goods.
A fine ranging from $5,000 to $8,000 pesos is added for each 10-day period in which documents or reports required by customs authorities are not submitted within the established timeframe, either in the requirement or by law, until the information is provided.
Final Considerations
It will be important to closely monitor the development, analysis, and possible approval of the modifications proposed by the federal government, as foreign trade operations could be significantly impacted. If the initiative is approved as currently drafted, it is likely that customs brokers will seek to reinforce their verification processes to avoid penalties, suspension or cancellation of their licenses, or even increased liability for the proper determination and payment of taxes and duties.
