The end of 2025 finds the logistics sector in Mexico in a more complex environment, marked by regulatory changes, greater compliance demands and disruptive events that have highlighted the fragility of planning in supply chains.
This was the warning issued by Silvia Armendáriz, Head of Compliance in Mexico at Livingston International , who told T21 that companies face not only increased scrutiny, but also the urgent need to rethink their internal processes .
From their perspective, the recent customs closures on the northern border, farmers’ strikes, and road blockades exposed a structural weakness: the absence of robust contingency plans .
“Many companies were wondering, ‘Where do we go now?’ because they didn’t have an alternative plan when not only was the bridge closed, but the roads were too,” he explained.
These events, coupled with regulatory changes set to take effect in 2026 , have caused delays in exports and imports that are still lingering in some transactions. But beyond the physical movement of goods, Armendáriz emphasized that the biggest challenge will lie in the documentation and compliance aspects.
One of the main challenges for companies will be the implementation of the Value Statement , the mandatory nature of which has been postponed until April 1, 2026. Although the extension offers a respite, the specialist warned that many companies are not prepared.
“They probably don’t even have a valuation analysis of their merchandise,” he noted.
He added that the problem is not just having documents, but demonstrating their traceability and consistency. In this context, the authority has begun to place special emphasis on the so-called “materiality” of transactions, that is, verifying that the transactions actually occurred and do not exist only on paper.
Incomplete contracts, inconsistencies in incoterms or lack of clarity on logistical responsibilities, insurance and contributions are some of the most common failures that could trigger observations in audits.
In addition, the electronic file will be expanded beyond the traditional customs declaration and its attachments. It will now include more information related to certifications, notices, and documents stipulated in Article 59 of the Customs Law, which must be available for each transaction, that is, for each customs declaration.
Artificial intelligence and finer revisions
Armendáriz also anticipated a significant change in how the tax authority will audit companies : the use of Artificial Intelligence (AI) in reviews. This will involve more detailed and automated analysis of information, reducing the margin of error that could previously go unnoticed in manual audits.
“It will no longer be enough to have a file that says ‘invoice’ or ‘statement of value’; the authority will check that it is really the correct document and that the data is consistent with the operation and the importer,” he warned.
In parallel, the modifications to the Federal Tax Code regarding CFDI (electronic invoices) will also have a direct impact on foreign trade, requiring greater coordination between the logistics, finance, tax, and legal departments. “Each area can no longer work separately; now we truly need real synergy ,” he emphasized.
While acknowledging greater openness from the authorities and the active role of associations in securing concessions and extensions, Armendáriz believes a problem of communication and legal certainty persists. In many cases, decisions are announced with very little notice, sometimes even hours before they take effect.
“One day they tell us we’re going to need it, and at night they tell us we don’t. To the outside world, this translates into a lack of legal certainty,” he stated.
Given this scenario, planning becomes a critical factor. For 2026, Armendáriz recommended that companies not rely on a single scenario. “We have to think about Plan A, Plan B, and Plan C ,” he stated, which implies reviewing logistics routes, suppliers, import mechanisms, permit expiration dates, and the impact of new tariffs.
The key point, he said, will be to thoroughly review internal processes, from document security to the relationship with customs agents, who will also assume greater responsibilities and are already adjusting contracts and information requirements.
“If we don’t review our processes now, by 2026 the problem will not only be one of compliance, but also of logistics, because the merchandise simply won’t flow,” he stated.
Comment and follow us on X: @jenna_GH_ / @GrupoT21
