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On November 19, 2025, the official decree that reforms the Mexican Customs Law was published on the DOF (Mexican official gazette). This new law will become effective on January 1st, 2026. The reform represents a transformation for the current Mexican Customs systems, as well as for the subjects of international trade operations, introducing, modifying and derogating obligations. A summary of some of the main changes that this reform contains are the following:
- Creation of agreements between the Customs Authorities and the Digital Transformation and Telecommunications Agency for data analysis.
- Recinto Fiscalizado Estrategico (Estratigic Foreign Trade Zone) is now operating under the duty deferral program.
- Higher penalties and sanctions for violations.
- Foreign trade operators can conduct consultations with the authorities for Tariff classification.
New responsibilities for customs brokers: They now have joint responsibility for the veracity of the information declared before the Customs authorities, such as payment contributions, customs regime, and tariff classification. Their licenses will now be limited to 20 years, subsequently then subject to renewal, and they will need to go through a certification process every 3 years.
Obligation to importers:
- Allow the authority to have complete and constant access to their inventory electronic systems.
- Add new information to the electronic file for importations: CFDI, invoices, transportation, policies and services costs, value of transaction of the goods.
- Controlled arrival of goods at the established time to the general deposit warehouse (Deposito Fiscal)
- New grounds for the cancellation of programs and permits.
- Introduction of the Customs Council who will pronounce on the policies and criteria of the Customs authorities.
Braumiller Law Group PLLC will continue to monitor progress and provide updates as needed.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.