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.

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El cargo Regulatory changes, increased oversight, and a lack of legal certainty are among the logistical challenges of 2026. apareció primero en T21.

Mexico needs to improve and expand its transportation infrastructure to increase its economic competitiveness , in order to respond to the constantly changing trade landscape, particularly with U.S. tariff policy, but also to respond to the flow of the domestic market , lawmakers agreed.

Within the framework of the 50th National Index Convention of the  National Council of the Maquiladora and Export Manufacturing Industry (National Index) , Alejandro Murat, president of the Foreign Relations Commission of the Senate of the Republic , emphasized that rail transport must be developed, as is being done in the north of the country, with the Saltillo-Monterrey train.

He explained that this infrastructure was necessary and essential for “business, but in the south of the country this line became an Interoceanic Corridor.”

In the Legislators panel , Murat said this was achieved because legislation was passed for the Mexican railway sector, “because what we want is to continue creating that environment so investment continues.”

For his part, Waldo Fernández, president of the Senate’s United States-Mexico-Canada Treaty (USMCA) Commission, emphasized that there is transportation infrastructure that can be leveraged, such as an airport in Agualeguas, Nuevo León, which was built more than 30 years ago so that former Mexican President Carlos Salinas de Gortari could vacation at a property he owned in that state.

However, to take advantage of facilities like this, legal certainty and tax incentives are necessary . In addition, guarantees in the supply of water and electricity are needed to create conditions for businesses to operate effectively.

Along these lines, he highlighted the Economic Development Hubs for Well-being , promoted by the federal government and designed to foster investment and economic development in strategic regions of the country, aligned with Plan Mexico . Some of them have a logistical focus , accelerating the flow of foreign capital through the nearshoring phenomenon (relocation of production lines).

Manufacturing “without brakes”

Humberto Martínez Cantú, president of Index Nacional, pointed out that the Manufacturing, Maquiladora and Export Service Industry (IMMEX) program is advancing, so much so that 50,000 trucks cross the Mexican border into the United States every day , and he emphasized that “we are the number one customer of customs.”

In an interview with T21, he explained that these crossings are made from the border of Tijuana, Baja California, to Matamoros, Tamaulipas, on a constant basis, although it is also cyclical. “It depends on the seasons. For example, right now Christmas is coming and we start shipping more, and then it drops, and then the hot season comes and it picks up again,” he added.

Martínez indicated that in Nuevo Laredo alone, 16,000 trucks pass through daily, and between Reynosa and Matamoros, approximately 20,000 to 25,000 trucks pass through, “almost 50% of all the country’s exports.”

“Baja California, Chihuahua, and all those northern states are also contributing significantly, especially Ciudad Juárez and Tijuana,” he concluded.

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El cargo Improvement in transport infrastructure would increase competitiveness apareció primero en T21.