The Senate approved yesterday the reform to the Customs Law , considered one of the most significant transformations of the Mexican foreign trade regulatory framework in recent decades. However, according to experts, it is discretionary and does not contribute to the modernization of the sector.
The initiative—endorsed in general with 78 votes in favor, 37 against, and one abstention, and in particular with 77 votes in favor, 38 against, and one abstention—seeks to increase revenue and combat tax evasion .
It also tightens fiscal control measures and procedures for the import and export of goods, with the aim of combating fuel trafficking and corruption in the sector.
However, as Fernando Ramos Casas , a foreign trade consultant, had already pointed out, the reform is restrictive and discretionary , and “does nothing to contribute to modernization and facilitation.”
The specialist considered that the new Customs Law puts customs agents in check, giving them more responsibilities and toughening penalties, placing them in the “dock of the accused . “
For its part, the private sector has warned that the Customs Law could represent a “knockout” for foreign trade, by increasing the regulatory burden and toughening penalties for customs agents and companies .
As T21 previously reported, the federal government has presented this new regulation as a decisive step toward the digitalization and traceability of international trade, although business leaders view it differently, noting that it creates legal uncertainty in foreign trade.
The senators approved the initiative with a modification to its first transitory article , which establishes that the rule will take effect on January 1, 2026, with some exceptions.
Article 86A, Section One, Second Paragraph, the following month; and Articles 86A, Section Three, Sections Five and Six, Sections 107 and 145, three months later.
The presidential reform seeks to curb tax evasion and avoidance resulting from the importation of goods into the country. It includes 65 amendments, 44 additions, and nine repeals to the Customs Law, proposed by the head of the federal executive branch.
Fernando Ramos believes the current administration lacks a clear understanding of what the world of customs entails.
“When they looked at what tax collection entailed, they said, ‘This is where we belong, and they want to collect more,’ but what’s going to happen with this reform is that smuggling will increase, corruption will increase, and then public finances will go down, because we’re not questioning how the system is working,” he emphasized.
The specialist has pointed out that a reform of the Mexican customs system is required , rather than a reform of the law on the matter.
The ruling approved the day before was returned to the Chamber of Deputies for review with the changes made.
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