The Official Gazette of the Federation (DOF) published this Wednesday, November 19, the decree that reforms, adds to, and repeals various provisions of the Customs Law , with changes that seek to modernize processes, strengthen oversight, and close spaces for smuggling and evasion in Mexico’s customs.
The publication formalizes one of the most significant regulatory changes for foreign trade in the last decade. The bill, approved by the Senate on October 14, is part of a federal strategy to digitize procedures, strengthen the traceability of goods, and professionalize the actors involved in the customs logistics chain .
The decree incorporates additional tools and responsibilities for authorities, companies, and agents operating at border crossings, ports, and customs-controlled areas. Among the most relevant changes are:
Greater oversight capacity: The reform grants customs authorities new powers to conduct verifications, inspections, and reviews with a more direct focus on traceability, documentation, and correct tariff classification. This includes adjustments to how damaged or destroyed goods are assessed, as well as to the timeframes for their regularization or return.
Digitalization and transparency: Electronic processes, information transmission, and the use of digital systems in customs operations are being strengthened. The reform includes increased reporting obligations for importers, exporters, customs brokers, and companies involved in customs clearance.
Furthermore, the integration of data with financial institutions is being promoted, which supports the federal strategy to combat money laundering and so-called “tax theft”.
New obligations for agents and companies: The role of customs agents and customs agencies is also being updated. Additional controls are being established regarding the exercise of licenses, clearer responsibilities for information validation, and potentially more severe penalties for non-compliance.
In this sense, for companies, the reform implies reviewing their internal foreign trade processes, updating their control systems, and ensuring that all information transmitted to the authority is complete and verifiable.
With its publication in the Official Gazette of the Federation (DOF), the adaptation period for the sector begins. The reform takes effect on January 1, 2026, leaving just over a month for importers, exporters, carriers, bonded warehouses, and customs brokers to adjust their systems, procedures, and internal controls.
As T21 has been reporting, industry specialists have pointed out that, although the period is short, most of the changes had already been anticipated in previous working groups, so many companies began preparing since the reform advanced in Congress.
The reform comes amid growing pressure to combat smuggling , undervaluation, and regulatory gaps that have led to significant losses in federal revenue.
The federal government has insisted that technological modernization of customs and stricter oversight are fundamental to reducing evasion and strengthening the country’s competitiveness.
However, specialists have previously told T21 that they anticipate the effects will depend on the implementation and the capacity of customs to operate the new systems, although this brings with it great complications, especially for the role of the customs agent, so the sector foresees bottlenecks in Mexican logistics.
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