Customs law changes in Mexico

At the end of 2025, Mexico has approved a comprehensive reform of its customs law, which took effect on January 1, 2026. The reform is designed to modernize customs procedures, strengthen institutional oversight, and improve tax collection mechanisms. 

As part of this overhaul, Mexico has revised, added, and repealed numerous provisions within its customs law regulations.

Among other things, following changes were determined: 

• Amendment to article 162 of the Customs Laws and to rule 1.4.14 of the E-Commerce Rules
• Changes on article 59, 81 of the Customs Law

Compliance to those rules are mandatory. Legal texts can be found on the websites of the Mexican authorities. Further information is available on the websites of customs agents' associations. 

A key focus of the reform is the digitalization of customs processes, along with stronger coordination between institutions and stricter control over customs intermediaries. The reform clarifies legal definitions, and reinforces the use of the Customs Electronic System. This includes expanded use of digital seals and electronic signatures. The new framework also introduces stricter documentation standards. Penalties for non-compliance have been increased. 

Who is affected? 
Companies importing to Mexico throughout all industries are affected by these customs law changes. 

Key Changes 
Stricter "materiality" documentation: 
Authorities are reinforcing the requirement to validate the authenticity of import/export operations through proper documentation. The focus is on providing evidence when required.

• A complete foreign trade file must be created referring to documentation that verifies or confirms information about the goods to be imported or exported.
• Documentation must fully support the legitimacy of goods and transactions.

Compliance is no longer formal - it must be substantive and verifiable. 

Digitalization, Traceability and e-Compliance 
Traceability now plays a central role in audits and compliance. Companies must demonstrate that operations actually occurred using: 

• Contracts, invoices
• Agreements
• Operational records
• Mandatory Digital File per Client
    - Electronic file per client
    - Verified documentation
    - Compliance declarations
    - Sworn due diligence

Customs Broker Role Transformation 
Customs brokers are now sharing responsibility for the accuracy of import data. 

Customs brokers are now required to: 

• Verify client identity
• Ensure proper infrastructure
• Validate tax and trade compliance

Impact on Supply Chains and Mexican Importers 
Importing companies should expect heightened scrutiny and the need for closer coordination with buyers and customs brokers. Companies must adapt to more resource-intensive environments. 

Higher penalties: 
Penalties for smuggling, false declarations, or regulatory violations are increasing, with fines reaching a certain percentage of the value of the goods. Incorrect procedures can lead to serious legal consequences.

Increased costs through: 

• Data storage and IT investment
• Additional compliance personnel
• Administrative workload

How can EgeTrans help you?
We can help you navigate Mexico’s new customs regulations. If you’re already using our services for customs clearance, we can connect you with our experienced customs broker to ensure compliance. 

If you’re working with your own broker, we’re still here to support you by keeping you informed about the latest regulatory changes. Our goal is to make sure you stay compliant with Mexican customs requirements, while optimizing your overall logistics. 

Feel free to reach out to us for more information - we’re here to assist you. For questions please contact your Key Account Manager or our team in Mexico.