For companies in the Manufacturing, Maquiladora and Export Services Industry (IMMEX) and the Mexican export sector, the publication in the Official Gazette of the Federation (DOF) of the reform to the Customs Law, on November 19, represents a new stage, which, although it brings with it technological advances in customs matters and the incorporation of digital tools, on the other hand creates an environment of legal uncertainty for foreign trade actors , considered Manuel Carrasco, director of the Foreign Trade Committee of Index Chihuahua .
The specialist pointed out that the considerable increases in sanctions and fines do little to favor national competitiveness , putting the continuity of operations at risk due to the possible application of aggressive sanctioning criteria, where the authority obtains greater powers of supervision, verification and discretion.
The Mexican foreign trade ecosystem is at a turning point. While the global economy demands greater competitiveness and more agile processes, the recent approval of the reform to the Customs Law has set off alarm bells in the export sector. The industry perceives in this new legal framework a shift that, while seeking to combat corruption, tax avoidance and evasion, focuses efforts on compliance and traceability of each operation.
In an interview with T21, Carrasco pointed out that the new regulations “give a more supervisory touch” to operations, to the detriment of the fluidity that exporting companies need .
According to the executive, the Customs Law seeks to counteract corruption, an issue that the sector recognizes as a priority and must be “addressed in an important, direct and strong manner,” however, there is concern regarding the new provisions, particularly concerning fines and penalties .
“Exorbitant fines are being considered for minor, even simple, errors,” he stated. This, coupled with an increase in “obstacles and complications” for customs brokers, courier companies, and importers, contributes to an environment of legal and operational uncertainty.
According to Carrasco, IMMEX companies are currently the economic backbone of Mexico, accounting for 60% of the country’s total exports. To put this scope into perspective, the Ministry of Economy reports that the IMMEX Program includes more than 6,300 companies that carry out approximately 57.6% of total Mexican exports.
For a sector of this size, customs regulations have a direct impact on its ability to compete internationally. The proposed changes in the new Customs Law, far from fostering a competitive environment, exacerbate external pressures such as tariff uncertainty and geopolitical tensions, resulting in less investment.
“We see our corporations concerned about the issue of oversight, about the issue of program suspensions, and this law creates some uncertainty regarding continued investment in the country,” Carrasco emphasized.
Various business analyses, such as that of the International Chamber of Commerce Mexico (ICC Mexico) , have warned that overregulation and the increase in operating costs resulting from the new reform to the Customs Law could make Mexico less attractive compared to other countries competing for investment in the context of nearshoring (relocation of production lines).
In this context, Manuel Carrasco called for reconciliation between the authorities and the productive sectors, since these are the ones who experience customs operations on a daily basis. The goal is “laws that favor foreign trade, making it more fluid,” and that at the same time, “ensure that customs clearances are correct, legal, and in accordance with all the procedures listed in the law and regulations, since what concerns us at Index is that the penalties seem to be aimed more at raising revenue than anything else.”
Essentially, the sector views the Customs Law as a significant revenue-raising measure that could ultimately be counterproductive for an economy heavily reliant on foreign investment and trade. An overly punitive law could discourage investment and disrupt logistical operations, undermining the economic engine.
“As Index, we raised our hand at the time, and we continue to raise it, to propose dialogue sessions with the authorities and Congress so that we can be heard more effectively and that they take into account the comments we have to make as the private sector,” Carrasco concluded.
Despite this, the Mexican government has repeatedly defended the recent reform to the Customs Law, asserting that its objective is to close loopholes for tax evasion, streamline foreign trade, and strengthen accountability, arguing that the reform does not focus exclusively on customs agents, but establishes a stricter framework for all actors involved in the matter.
The new Customs Law will come into force on January 1, 2026, a date that was established after the approval of the reform by the Chamber of Deputies and was sent to the Executive for its promulgation, with the regulations still pending.
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