A discrepancy between the price declared by an importer and the price of other goods could trigger an audit and lead to the seizure of cargo without reaching the currently established 50% threshold. This is the change that has placed the proposed reform to the Customs Law, linked to the 2027 Economic Package, at the center of discussion . During a meeting held yesterday by the Finance and Public Credit Committee of the Chamber of Deputies , representatives from productive sectors and foreign trade operators agreed on the need to combat undervaluation, but expressed differing opinions on the scope of the proposed controls and their effects on supply chains.
The Executive’s initiative proposes that when the value declared in a customs declaration is lower than the transaction value of identical or similar goods, the customs authority should initiate its verification powers ex officio. It also eliminates the 50% threshold for the grounds for precautionary seizure under Article 151 and the exception to that measure linked to the guarantee provided for in Article 86-A. The explanatory memorandum argues that the change would allow action against potential undervaluation practices “without modifying the valuation methods provided for in the Customs Law or attributing to said difference, in and of itself, the character of a definitive irregularity.”
To support the proposal, the Executive Branch reports 2,541 import transactions detected between 2025 and August 2026, with a combined commercial value of 1.5867 billion pesos , which did not trigger the seizure order because they fell below the current threshold. This figure represents the value of these transactions, not the amount of allegedly unpaid taxes. The initiative also indicates that in 2025 there were 44,232 definitive import transactions using customs guarantee accounts based on estimated prices, primarily in footwear, textiles, and apparel.
José Ignacio Zaragoza Ambrosi, president of the Confederation of Associations of Customs Brokers of the Mexican Republic (CAAAREM) , supported the revenue-raising objective but asked that the measure be directed where the problem is concentrated. “Combating undervaluation and protecting revenue is a legitimate priority for the customs brokers’ association,” he stated. His proposal consists of incorporating a due diligence standard for brokers into Article 54 , limiting the new criterion to sensitive final consumer goods, and replacing immediate seizure with a retention process with defined deadlines for notification, proof of value, and resolution. In this way, he argued, the friction would not extend to inputs and assets used by export manufacturing.
The discussion about what constitutes a valid comparison dominated much of the meeting. Virgilio Antonio Vallejo, of the Latin American Confederation of Customs Agents (CLAA) , argued that a price lower than that of another commodity is not sufficient to reject the declared transaction value. He requested a study of the proposal’s compatibility with Mexico’s international customs valuation commitments and warned that seizures and impoundments could affect liquidity, congest customs offices, and increase the number of appeals.
Zurisadai Cruz Jain, from the foreign trade consultancy TecMex , explained that even goods that appear similar can have different prices due to volume, quality, or commercial conditions; she also questioned why some reviews use prices from retail platforms as a reference for wholesale imported goods.
The contrasting view emerged from industries that consider themselves harmed by the undervaluation. Panambí Garcés, director general of the Commission for the Wine and Spirits Industry (CIVyL) , supported the elimination of the 50% threshold, arguing that it leaves room for irregular operations and puts formal businesses at a disadvantage. She called, however, for a procedure that compares equivalent beverages based on brand, origin, quality, aging, presentation, and market level. “We are not seeking to pay less; we are seeking better tax collection for the State,” she summarized.
Alberto Lerín, representing the footwear industry chambers of Guanajuato and Jalisco, and the National Chamber of the Textile Industry (Canaintex) , also advocated for greater tools for the authorities. He cited cases of imported footwear with declared values of one cent per dollar and argued that the entry of merchandise at artificially low prices causes damage to domestic production that a subsequent warranty cannot repair. In his opinion, Articles 72 and 73 of the Customs Law already contain criteria for comparing identical or similar goods without equating products of different quality, brand, or function.
That response did not allay the automotive industry’s concerns. Hilda López Varela, speaking on behalf of the Mexican Automotive Industry Association (AMIA) , explained that two components with similar appearance or function can have different prices due to technical specifications, materials, or equipment. Alejandra Rosete, Director of Foreign Trade and Economic Studies at the National Association of Bus, Truck, and Tractor-Trailer Manufacturers (ANPACT) , added that the same tariff classification can include parts intended for vehicles of different classes . Both warned that withholding components would affect integrated operations with North American supply chains and production systems tailored to delivery times.
Gabriel Padilla Maya, director general of the National Auto Parts Industry (INA) , translated this difference into practical terms: components classified under the same tariff heading may not be interchangeable and may exhibit legitimate price variations. “The same tariff heading does not necessarily mean the same merchandise from a technical or commercial standpoint,” he pointed out. He requested comparability criteria based on application, materials, and market segment ; a mandatory timeframe for releasing goods once the fiscal interest has been protected; and a treatment that distinguishes automotive technical textiles from those intended for clothing and apparel.
Fernanda Padilla Rangel, representative of the National Council of the Maquiladora and Export Manufacturing Industry (Index) , requested explicit clarification regarding the treatment of temporary imports by IMMEX companies. She also pointed out that importers lack access to the values of other transactions that the authorities would use to compare prices . Index proposed resolution and cargo release deadlines once the declared value is verified or a guarantee is established. This proposal is particularly relevant because the initiative reduces the threshold for a presumption of infraction, as stipulated in Article 177, from 50% to 20% for certain regimes that allow for the determination of duties without payment, provided that all other legal conditions are met.
Liquidity was another key focus of the discussions. The initiative retains the possibility of requesting the substitution of the embargo for goods not subject to estimated prices, but establishes different treatments: for a difference of less than 20%, it provides for a cash deposit or a customs guarantee account; for a difference of 20% or more, a cash deposit. Norma Angélica Solís Rosas, from Intrade Smart , and Georgina Noricumbo Aguilar, representative of Solución Integral al Comercio Exterior , pointed out that importers and customs brokers lack access to some of the third-party information necessary to anticipate these comparisons . Noricumbo warned that immobilizing resources and goods for even small differences could be especially burdensome for smaller companies.
From Concanaco Servytur , Jessica Morales requested that the authorities provide technical justification for any doubts regarding the value before seizing goods, distinguish between correctable errors and fraudulent operations, grant the importer a hearing, and make their comparison parameters transparent. Luis Alberto Gaitán Morales, representing the import sector, asked that the history of certified companies be considered to offer them an opportunity for clarification . Arturo Pérez Behr, a customs broker, proposed specific treatment for used goods, whose value depends on wear and tear, repairs, functionality, and remaining useful life.
The potential effects wouldn’t end at the customs office. Antonio de la Rosa, of Agencia Aduanal de la Rosa , warned about the physical capacity to store more seized merchandise and proposed strengthening subsequent audits. José Aguilar Méndez, of DHL Express Mexico , urged leveraging the information already being shared by shipping lines, carriers, freight forwarders, and customs brokers to identify high-risk operations. Eréndira Hernández, president of the National Association of Bonded Warehouses (Anafac) , linked the debate to saturation and storage costs; she also suggested reviewing the framework for granting concessions and authorizations for these facilities to ensure the continuity of long-term investments.
Samuel Ortiz, a researcher at the Faculty of Economics of the National Autonomous University of Mexico (UNAM) , called for linking customs enforcement with a policy for developing domestic suppliers. Representing the garment industry, Juan Manuel Curi Ramírez and Alejandro Acalco supported combating unfair imports but expressed reservations about embargoes as a general response. Georgina Estrada, from the Confederation of Industrial Chambers (Concamin) , requested that industry participate in defining valuation criteria for sensitive sectors . The presentations showed that even among sectors affected by undervaluation, there are differences of opinion regarding when to detain merchandise and when to allow its release with a guarantee.
At the close of the legislative session, Patricia Flores Elizondo, of the Citizens’ Movement, argued that the price difference could justify an alert, but requires a technical procedure before passing on the cost of a seizure to the importer . Jericó Abramo Masso, of the PRI, asked for an analysis of the conditions in each sector and announced that he would seek a counterproposal to the ruling. Héctor Saúl Téllez Hernández, of the PAN, warned that the text has a general scope even though part of the justification focuses on sensitive goods; he stated that his party would present reservations. Héctor Pedroza Jiménez, of the PVEM, supported continuing the working groups to incorporate the experience of those who operate daily in customs.
On behalf of the Morena party, Representative Carlos Palacios highlighted the requests to define due diligence for customs brokers, differentiate between fraud and legitimate errors and variations , review operating costs, and consider international valuation rules. Representative José Narro Céspedes requested that the analysis include the effects of agricultural imports on domestic producers. In closing, the Chairman of the Finance and Public Credit Committee, Carol Antonio Altamirano, announced that the report would be sent to the Ministry of Finance and that the legislative process would continue.
The pending legislative decision thus goes beyond simply eliminating a percentage. The commission must determine what evidence justifies reviewing a transaction, under what conditions merchandise can be seized, and how long it must be released if the importer proves its value . Whether the new controls address the undervaluation practices reported by the industry without extending their costs to the regular flow of supplies, equipment, and consumer goods depends on this precision.
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