Mexico’s comprehensive Customs Law Reform, officially published on 19 November 2025, is set to enter into force on 1 January 2026. This overhaul, part of the 2026 Economic Package, represents the most significant update to Mexico’s customs framework since 1995, focusing on full digitalization, stricter compliance, and enhanced revenue collection.
Digital Transformation and Technology
- Electronic Customs Value Manifestation (ECVM): As of 9 December 2025, the digital Manifestación de Valor Electrónica (MVE) fully replaces paper formats, requiring electronic submission of supporting documents before customs clearance.
- Real-Time Monitoring: Customs facilities, bonded warehouses, and strategic sites must implement interoperable electronic systems for inventory control and real-time monitoring, providing remote access to authorities.
- Inter-Agency Tech Support: Customs authorities can now sign agreements with the Digital Transformation and Telecommunications Agency to integrate advanced data analysis and AI-driven risk assessment.
Stricter Oversight of Customs Brokers
- License Validity: Indefinite licenses are replaced by 20-year renewable terms, subject to mandatory professional certification every three years.
- Full Joint Liability: Exemptions for customs brokers are eliminated. Brokers and importers now share full joint liability for accuracy in declarations, even if the client provided false information.
- New Customs Council: A collegiate body (including SAT, ANAM, and the Ministry of Finance) will oversee the granting, suspension, and cancellation of broker licenses.
Compliance and Enforcement
- Expanded Electronic File: Beyond invoices, the mandatory electronic file must now include contracts, proof of payment, insurance documents, and digital tax receipts (CFDI).
- IMMEX & Bonded Regimes: The reform targets perceived abuses in the IMMEX program, requiring strict traceability to ensure temporarily imported goods are transformed and re-exported rather than diverted to the domestic market.
- Increased Penalties: Fines for non-compliance with technical standards or false declarations have surged, in some cases reaching 250% to 300% of the commercial value of the goods.
Tariff Adjustments (LIGIE Reform)
- Non-Preferential Imports: Tariff increases for approximately 1,463 items from countries without free trade agreements, with rates rising to 35%-50% in sectors like automotive, textiles, and steel.
- USMCA Exemption: These higher tariffs do not apply to products receiving preferential treatment under existing free trade agreements, such as originating products under the USMCA
In conclusion, the reform is described as a move to strengthen the rule of law and protect the national economy by preventing illegal activities that undermine public health and national security. Officials emphasize that the modernization is critical for increasing efficiency, strengthening fiscal revenue collection, and positioning foreign trade as a secure “window through which the world looks at Mexico”.
More details could be found from the following link under Official Gazette from the Mexican Government:
FOG – Official Gazette of the Federation
Note: the access of the MX government homepage maybe disrupted due to regional IP blocking (geo-fencing). Kindly use VPN to access these official websites.