Following the legislative review process, the Chamber of Deputies approved the comprehensive reform of the Customs Law , considered one of the most profound transformations of the Mexican foreign trade regulatory framework in recent decades.
The initiative, promoted by the federal executive branch, seeks to modernize customs processes, strengthen tax collection, and provide greater control and transparency to cross-border operations .
The reform was approved in general by 338 votes in favor and 129 against , and is expected to be discussed in the Senate of the Republic next week.
As T21 previously reported, although the federal government presents it as a decisive step toward the digitalization and traceability of international trade, the private sector warns that it could represent a “knockout” for foreign trade, by increasing the regulatory burden and toughening sanctions for customs agents and companies .
Key adjustments before approval
During the legislative process, the Customs Law reform initiative underwent several adjustments compared to the original proposal presented by the federal executive branch. Although the central objective—to modernize customs operations and strengthen fiscal control—remained unchanged, legislators made some modifications to address some of the concerns of the private sector and the opposition.
One of the main changes was the extension of the validity of customs broker licenses , which was originally 10 years and was finally reduced to 20 years, with the possibility of an equal extension. Furthermore, the requirement for professional recertification was extended from every two to three years , in order to reduce the administrative burden on professionals in the sector.
Another relevant point was the introduction of more flexible guarantee mechanisms . The initial proposal stipulated that importers should exclusively use customs accounts to support their operations; however, the approved ruling also allows the use of letters of credit as an alternative, which provides greater financial leeway for companies.
Transitional articles were also incorporated to clarify the application of the new rules to existing patents and authorizations , ensuring that accredited customs agents maintain their rights under the new legal framework.
Furthermore, the reform definitively eliminated the liability exemptions that previously applied to customs agents , establishing full joint responsibility in import and export processes. This seeks to strengthen accountability, although the sector warns that the measure could generate legal uncertainty.
The federal government’s vision
Regarding the private sector’s concerns, Mexican President Claudia Sheinbaum stated at her morning press conference this Wednesday that the reform seeks to balance responsibility and competitiveness.
“For many years, customs agents were even inherited; there was no oversight. Now we’re holding them accountable if any irregularities occur, because if they write one thing on the incoming customs declaration and another, they must answer. Furthermore, public servants in customs are more accountable. Various mechanisms are implemented to prevent tax evasion and, at the same time, make the entire process of entering and leaving our country much more expeditious,” he explained.
Sheinbaum added that, during the reform discussion, meetings were held with the Ministry of Finance and Public Credit (SHCP) that allowed for modifications to some of the original proposals, seeking to guarantee legal certainty and efficiency in customs, especially in states with high commercial activity like Tamaulipas.
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