The entry into force of the new provisions of the Customs Law in 2026 did not create new risks for Mexican importers, but it did make the consequences of lacking robust documentation processes much more visible. In an environment where the authorities demand greater traceability and verification capabilities, digitization ceased to be a competitive advantage and became an operational requirement.
This was stated by Iván Hernández, general director of QIMA LATAM , who explained that the main change lies in the strengthening of the authority’s verification powers and in the increase of sanctions for inconsistencies in foreign trade operations.
“It’s not that the reform has invented new obligations, but rather that today the fines, sanctions and co-responsibility between importers and customs agents make the risk much more evident,” he commented in an interview.
One of the most important changes is the elimination of the customs agent’s exclusive responsibility , which increases scrutiny of importers, who must now more easily demonstrate the legality and traceability of each of their operations.
Hernández explained that, for years, many companies implemented processes to get to know their suppliers as a good business practice, mainly to avoid fraud or working with non-existent companies.
However, with the entry into force of the electronic declaration of value (MVE) and the obligation to integrate electronic files , these practices are now part of the legal defense strategy of companies.
“Before, compliance was enough; now, proof is required. If the authorities request proof of a supplier in China, India, or Vietnam, the importer must have documentary evidence to support the entire transaction,” he stated.
This involves proving aspects such as the physical existence of the supplier, its address, legal representative, production capacity and the materiality of the operations that gave rise to the import.
Digitization is no longer optional
The executive stated that the digitization of the supply chain has gone from being a tool to improve efficiency to becoming an indispensable element for complying with regulations.
In this context, he stressed that companies need to have digital files that integrate contracts, purchase orders, audits, inspections, and documentary evidence available in real time.
“Commerce as we knew it, based on physical files and paper, is over. Digitalization is here to stay, and the authorities are not going to back down,” he said.
Although the new regulatory framework promotes digitization for legal reasons, Hernández highlighted that companies also obtain significant operational benefits.
Among them, he mentioned greater visibility over production, better control of suppliers, reduction of fraud, real-time tracking of purchase orders, and greater certainty that the merchandise shipped corresponds to that declared to the authority.
He also highlighted that preventive audits allow for the detection of inconsistencies before the merchandise leaves the country of origin , avoiding delays, additional costs, and inspections at Mexican ports.
“We often find suppliers who have changed their address, modified their information, or even companies that simply don’t exist. Detecting this before shipping prevents much bigger problems,” he explained.
Another effect observed after the reform is an increase in physical inspections carried out by customs agents, who now seek to reduce their exposure to penalties arising from shared responsibility.
In response, the company has strengthened its prior inspections at origin, inspections carried out before shipment to verify quantities, labeling, compliance with non-tariff regulations and container conditions.
According to Hernández, these reviews allow customs agents to have advance information to prepare the shipment and reduce stay times in port.
“Today, a labeling error or a discrepancy in the merchandise can cause significant delays . Verifying the cargo at the point of origin allows us to correct deviations before the container arrives in Mexico,” he stated.
Despite the regulatory changes, Hernández believes there is still a widespread lack of awareness among small and medium-sized enterprises about the new obligations .
While large corporations have been working under compliance and audit schemes for years, many importers still do not grasp the importance of having complete digital records.
“The recommendation is very clear: know your supplier, don’t take anything for granted, and document everything. Trust is no longer enough; now you have to be able to verify every transaction,” he emphasized.
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