In more detail
Customs Law reform
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
- 10 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
TIGIE reform
The second initiative seeks to strengthen the domestic market and promote national production through tariff adjustments. Key points include:
- Increased tariffs on 1,371 tariff items for goods imported from countries without free trade agreements with Mexico
- New rates between 35% and 50% for vulnerable sectors: automotive, textile, plastics, steel, appliances, toys, furniture, footwear, among others
- Imports originating from countries with current trade agreements will not be affected
- Tariffs are positioned as a strategic tool for industrial policy
- The goal is to provide certainty and fair market conditions for domestic industry, in response to practices that distort international trade
Both initiatives were presented on 9 September 2025, and are pending legislative review. Although they are not classified as preferential initiatives, they have been given expedited treatment due to their strategic relevance within the 2026 Economic Package. Approval is expected before the end of the legislative year, to take effect in 2026.
Our team of experts is available to discuss your concerns about these proposed changes.
