SAN PEDRO GARZA GARCÍA, NL – The modernization of Mexican customs stems from the authority’s own acknowledgment that its processes need improvement. Amidst the strengthening of its oversight powers, the National Customs Agency of Mexico (ANAM) is focusing on better data, new technological profiles within its ranks , and greater international information sharing. The remaining question is how these capabilities will translate into more agile and predictable procedures for foreign trade.

During the panel “Moving the world: logistics, infrastructure and resilient supply chains”, held within the framework of the 32nd Mexican Foreign Trade Congress , organized by the Mexican Business Council for Foreign Trade, Investment and Technology (Comce) , Estefanía Capdeville, general director of Customs Attention and International Affairs of ANAM, stated that digitization requires first reviewing the operation.

“Our processes are not working ,” he acknowledged, explaining the need to identify redundant activities and transform procedures before incorporating them into a system.

The accusation places direct responsibility on the institution. If the problem also lies in the design of the processes, demanding higher-quality information from users is insufficient : the authority must specify which procedures it will eliminate, how it will simplify validations, and what improvements will be obtained by those who properly certify their operations. The official’s statement did not detail time reduction targets or indicators to evaluate those results.

Capdeville explained that ANAM’s transformation includes incorporating specialists in digitization, systems, and data science. His own arrival, he recounted, was a response to this shift in profiles , following a career in international cooperation, telecommunications, and digital issues.

“I, Estefanía, am the consequence of the change we are experiencing,” she stated from the beginning of her speech.

The incorporation of technological capabilities can strengthen customs analysis, but it also demands knowledge of the processes it aims to transform. “I had never been inside a customs office before ,” Capdeville confessed.

The challenge is to integrate both experiences so that the design of customs systems responds to the conditions of dispatch and the diversity of foreign trade operations.

According to the official, one of the main obstacles is the quality of the information . Uploading an image or a scanned document to a platform, she explained, is not the same as providing data that the systems can use.

“This is a shared responsibility of both foreign trade users and foreign trade authorities,” he stated.

This shared responsibility requires verifiable conditions from both sides. Companies must provide consistent information; the authority must establish clear specifications , facilitate its transmission, and prevent the same data from being requested repeatedly without operational justification. Digitizing a redundant requirement retains its cost, even if the means of fulfilling it changes.

The discussion also showed that having more information does not automatically solve the problem of how to use it. Addressing ANAM’s priorities, Capdeville identified the declared value of goods and verification of their origin as central elements in combating practices that harm Mexican producers.

“ It’s not about raising revenue , it’s about protecting the national industry,” he argued.

The official linked this priority to the current customs reform and highlighted the interest in expanding information exchange with Asian countries, especially those in Southeast Asia. The goal is to understand the characteristics and history of the cargo before it is dispatched.

This approach can strengthen the early identification of risks. However, its effectiveness will depend on whether the information allows for better selection of operations requiring review and facilitates the verification of those that demonstrate compliance. Accumulating data without streamlining procedures can expand oversight capacity while simultaneously perpetuating administrative hurdles.

The proposal comes after Congress finalized the approval of changes to the Customs Law . The Senate endorsed the reform on October 13, and the decree was published in the Official Gazette of the Federation on October 23, with its entry into force scheduled for January 1, 2027.

The modifications strengthen the review of declared value and eliminate the 50% threshold that previously conditioned the grounds for precautionary seizure due to discrepancies in declared customs value between similar goods. The text incorporates provisions to differentiate the application of this ground through subsequent rules, which the authority must publish before the end of this year. Their implementation will be crucial in determining when a discrepancy warrants review and under what conditions the goods can be seized.

With greater powers comes increased importance for consistent criteria and timely mechanisms to resolve discrepancies. Combatting undervaluation requires evidence and analytical capacity; for operators, it also demands knowing how to substantiate their transactions and how to resolve disputes without unnecessarily prolonging uncertainty about the cargo.

Adriana Huerta, executive vice president of the Confederation of Customs Brokers Associations of the Mexican Republic (CAAAREM) , explained during the panel that the sector is working on the materiality of transactions, risk analysis, and the use of technological tools. Part of this effort involves guiding clients on what information they should share and how to back it up.

The task, however, extends beyond the file compiled by the customs agent. Silvia Armendáriz, manager of Livingston International , warned that the information can originate at another link in the chain : “Sometimes our data doesn’t even originate with us, but with our supplier.”

Therefore, he emphasized the need to connect systems to reduce manual data entry and errors . He also pointed out that having efficient platforms in different countries does not guarantee that they can communicate or transmit complete information.

The problem necessitates evaluating modernization as a coordination process. If suppliers, importers, customs brokers, and authorities cannot exchange data consistently, the additional requirements may translate into new data capture and reconciliation tasks.

ANAM acknowledged the need to transform its processes and is seeking tools for more precise oversight. The next step is to make this transformation verifiable . Data quality must translate into better-supported decisions, fewer redundant procedures, and greater certainty in dispatch. Otherwise, digitization risks becoming yet another layer of requirements on top of an operation whose shortcomings the authority itself already recognizes.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda  /  @GrupoT21

El cargo More data and controls: customs modernization faces its own bureaucracy apareció primero en T21.

The reform to the Customs Law approved yesterday by the Chamber of Deputies maintained stricter controls against undervaluation , although it leaves the subsequent definition of goods and procedures for applying precautionary seizures to customs authorities. This adjustment introduces the possibility of differentiated treatment in response to warnings from manufacturers, importers, and customs brokers regarding cargo detentions, liquidity issues, and potential disruptions in supply chains.

The bill was sent to the Senate for review, discussion, and potential approval. The version approved by the Finance and Public Credit Committee proposes that the decree take effect on January 1, 2027 , instead of the day after its publication in the Official Gazette of the Federation (DOF), as initially proposed by the Executive branch.

The main change remains in Article 151, Section VII of the Customs Law: the requirement that the value declared in the customs declaration be 50% or more lower than the transaction value of identical or similar goods to trigger this ground for precautionary seizure is eliminated. The exception related to the provision of the guarantee stipulated in Article 86-A is also eliminated.

However, the ruling includes a second transitional provision stipulating that this provision will apply “to the goods and in accordance with the procedure determined in the regulations issued for this purpose by the competent customs authorities.” For goods other than those defined under this scheme, the authorities may establish a percentage difference in value that must be considered for proceeding with the seizure.

The provisions must be published in the Official Gazette of the Federation (DOF) no later than December 31, 2026. Until they are published, it remains to be seen which goods will be subject to the new controls without the current threshold, which will be subject to a percentage parameter, and how the procedure will be carried out. The transitional provision does not expressly establish a general exclusion for industrial inputs, capital goods, used goods, or temporary imports by IMMEX companies (manufacturing and export assembly companies that use a special customs regime).

This point partially addresses one of the main arguments presented during the commission’s previous meeting with foreign trade representatives : a price difference may be due to legitimate commercial conditions and does not necessarily indicate fraudulent activity. Participants requested that factors such as quality, brand, purchase volume, technical specifications, contracts, discounts, and condition be considered before impounding goods.

The automotive and auto parts industry warned that components classified under the same tariff heading can have different applications and prices. It was also pointed out that withholding a part can disrupt production lines that rely on synchronized deliveries, while deposits to replace an embargo tie up resources needed to maintain operations.

Other sectors, particularly footwear and alcoholic beverages, supported stronger tools against undervaluation, arguing that artificially low values ​​create unfair competition and harm formal production. The discussion, therefore, focused not on the need to combat tax evasion , but on the evidence and procedures required to justify an audit, seizure, and subsequent release of the cargo.

The ruling maintains the addition to Article 144, allowing authorities to initiate verification procedures ex officio when the declared value is lower than that of identical or similar goods, as determined in accordance with Articles 72 and 73 of the Customs Law. The second transitional provision specifically addresses the grounds for seizure under Article 151 and therefore does not modify that provision regarding the initiation of audits.

It also retains the embargo substitution scheme provided for in Article 154 for goods not subject to estimated prices. If the value difference is less than 20%, the interested party may request the substitution by means of a cash deposit or a customs guarantee account; if it is 20% or more, by means of a cash deposit. In both cases, the interested party will have 10 business days from the notification of the start of the administrative procedure to submit the request.

The amount will correspond to the contributions and countervailing duties that would be incurred due to the difference between the declared value and the value determined by the authority. Thus, although a way remains to replace the seizure of goods, the financial treatment will depend on the magnitude of the identified difference.

In parallel, Article 153 maintains the obligation to resolve cases immediately, without imposing penalties, when documentary evidence refutes the grounds for the seizure or proves that the value was determined in accordance with the law. In such cases, the return of the merchandise, the release of the guarantee, or the return of the cash deposit will be ordered . However, the text does not include a specific timeframe in days for carrying out the physical release, one of the requests made by operators during the discussion.

The proposal also maintains the reduction from 50% to 20% of the value difference threshold provided for in the presumption of infringement of article 177, section XII. This assumption corresponds to goods introduced under regimes that allow for the determination of duties without paying them and maintains the other legal conditions, including that, if they had been destined for definitive importation, the payment of foreign trade taxes or countervailing duties would have been totally or partially omitted.

Along with these changes regarding valuation, the ruling incorporates specific penalties for hydrocarbons and petroleum products. The additions to sections I, II, and III of Article 185 establish fines of 50% to 100% of the commercial value of the goods when the corresponding violations involve these products. The commission justified the differentiated treatment due to their economic and fiscal significance, as well as their use in smuggling and control evasion schemes.

The document indicates that the modifications to Article 185 and the transitional provisions stem from two reservations presented by Carol Antonio Altamirano, president of the Finance and Public Credit Committee, and approved by its members. To support the provision on seizures, the committee proposed strengthening a control model based on risk identification and management , focusing oversight on transactions with the greatest potential to affect the accurate determination and payment of taxes.

With its submission to the Senate, the reform enters a new legislative phase. Its review will encompass a text that retains the main powers proposed by the Executive branch, but whose differentiated application will depend on subsequent administrative regulations . For companies and logistics operators, these provisions will be crucial in determining when a discrepancy in value will lead to an audit or the seizure of goods, and how they can document their transactions.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda / @GrupoT21

El cargo Lawmakers approve customs reform; scope of seizures will be subject to new rules apareció primero en T21.

A discrepancy between the price declared by an importer and the price of other goods could trigger an audit and lead to the seizure of cargo without reaching the currently established 50% threshold. This is the change that has placed the proposed reform to the Customs Law, linked to the 2027 Economic Package, at the center of discussion . During a meeting held yesterday by the Finance and Public Credit Committee of the Chamber of Deputies , representatives from productive sectors and foreign trade operators agreed on the need to combat undervaluation, but expressed differing opinions on the scope of the proposed controls and their effects on supply chains.

The Executive’s initiative proposes that when the value declared in a customs declaration is lower than the transaction value of identical or similar goods, the customs authority should initiate its verification powers ex officio. It also eliminates the 50% threshold for the grounds for precautionary seizure under Article 151 and the exception to that measure linked to the guarantee provided for in Article 86-A. The explanatory memorandum argues that the change would allow action against potential undervaluation practices “without modifying the valuation methods provided for in the Customs Law or attributing to said difference, in and of itself, the character of a definitive irregularity.”

To support the proposal, the Executive Branch reports 2,541 import transactions detected between 2025 and August 2026, with a combined commercial value of 1.5867 billion pesos , which did not trigger the seizure order because they fell below the current threshold. This figure represents the value of these transactions, not the amount of allegedly unpaid taxes. The initiative also indicates that in 2025 there were 44,232 definitive import transactions using customs guarantee accounts based on estimated prices, primarily in footwear, textiles, and apparel.

José Ignacio Zaragoza Ambrosi, president of the Confederation of Associations of Customs Brokers of the Mexican Republic (CAAAREM) , supported the revenue-raising objective but asked that the measure be directed where the problem is concentrated. “Combating undervaluation and protecting revenue is a legitimate priority for the customs brokers’ association,” he stated. His proposal consists of incorporating a due diligence standard for brokers into Article 54 , limiting the new criterion to sensitive final consumer goods, and replacing immediate seizure with a retention process with defined deadlines for notification, proof of value, and resolution. In this way, he argued, the friction would not extend to inputs and assets used by export manufacturing.

The discussion about what constitutes a valid comparison dominated much of the meeting. Virgilio Antonio Vallejo, of the Latin American Confederation of Customs Agents (CLAA) , argued that a price lower than that of another commodity is not sufficient to reject the declared transaction value. He requested a study of the proposal’s compatibility with Mexico’s international customs valuation commitments and warned that seizures and impoundments could affect liquidity, congest customs offices, and increase the number of appeals.

Zurisadai Cruz Jain, from the foreign trade consultancy TecMex , explained that even goods that appear similar can have different prices due to volume, quality, or commercial conditions; she also questioned why some reviews use prices from retail platforms as a reference for wholesale imported goods.

The contrasting view emerged from industries that consider themselves harmed by the undervaluation. Panambí Garcés, director general of the Commission for the Wine and Spirits Industry (CIVyL) , supported the elimination of the 50% threshold, arguing that it leaves room for irregular operations and puts formal businesses at a disadvantage. She called, however, for a procedure that compares equivalent beverages based on brand, origin, quality, aging, presentation, and market level. “We are not seeking to pay less; we are seeking better tax collection for the State,” she summarized.

Alberto Lerín, representing the footwear industry chambers of Guanajuato and Jalisco, and the National Chamber of the Textile Industry (Canaintex) , also advocated for greater tools for the authorities. He cited cases of imported footwear with declared values ​​of one cent per dollar and argued that the entry of merchandise at artificially low prices causes damage to domestic production that a subsequent warranty cannot repair. In his opinion, Articles 72 and 73 of the Customs Law already contain criteria for comparing identical or similar goods without equating products of different quality, brand, or function.

That response did not allay the automotive industry’s concerns. Hilda López Varela, speaking on behalf of the Mexican Automotive Industry Association (AMIA) , explained that two components with similar appearance or function can have different prices due to technical specifications, materials, or equipment. Alejandra Rosete, Director of Foreign Trade and Economic Studies at the National Association of Bus, Truck, and Tractor-Trailer Manufacturers (ANPACT) , added that the same tariff classification can include parts intended for vehicles of different classes . Both warned that withholding components would affect integrated operations with North American supply chains and production systems tailored to delivery times.

Gabriel Padilla Maya, director general of the National Auto Parts Industry (INA) , translated this difference into practical terms: components classified under the same tariff heading may not be interchangeable and may exhibit legitimate price variations. “The same tariff heading does not necessarily mean the same merchandise from a technical or commercial standpoint,” he pointed out. He requested comparability criteria based on application, materials, and market segment ; a mandatory timeframe for releasing goods once the fiscal interest has been protected; and a treatment that distinguishes automotive technical textiles from those intended for clothing and apparel.

Fernanda Padilla Rangel, representative of the National Council of the Maquiladora and Export Manufacturing Industry (Index) , requested explicit clarification regarding the treatment of temporary imports by IMMEX companies. She also pointed out that importers lack access to the values ​​of other transactions that the authorities would use to compare prices . Index proposed resolution and cargo release deadlines once the declared value is verified or a guarantee is established. This proposal is particularly relevant because the initiative reduces the threshold for a presumption of infraction, as stipulated in Article 177, from 50% to 20% for certain regimes that allow for the determination of duties without payment, provided that all other legal conditions are met.

Liquidity was another key focus of the discussions. The initiative retains the possibility of requesting the substitution of the embargo for goods not subject to estimated prices, but establishes different treatments: for a difference of less than 20%, it provides for a cash deposit or a customs guarantee account; for a difference of 20% or more, a cash deposit. Norma Angélica Solís Rosas, from Intrade Smart , and Georgina Noricumbo Aguilar, representative of Solución Integral al Comercio Exterior , pointed out that importers and customs brokers lack access to some of the third-party information necessary to anticipate these comparisons . Noricumbo warned that immobilizing resources and goods for even small differences could be especially burdensome for smaller companies.

From Concanaco Servytur , Jessica Morales requested that the authorities provide technical justification for any doubts regarding the value before seizing goods, distinguish between correctable errors and fraudulent operations, grant the importer a hearing, and make their comparison parameters transparent. Luis Alberto Gaitán Morales, representing the import sector, asked that the history of certified companies be considered to offer them an opportunity for clarification . Arturo Pérez Behr, a customs broker, proposed specific treatment for used goods, whose value depends on wear and tear, repairs, functionality, and remaining useful life.

The potential effects wouldn’t end at the customs office. Antonio de la Rosa, of Agencia Aduanal de la Rosa , warned about the physical capacity to store more seized merchandise and proposed strengthening subsequent audits. José Aguilar Méndez, of DHL Express Mexico , urged leveraging the information already being shared by shipping lines, carriers, freight forwarders, and customs brokers to identify high-risk operations. Eréndira Hernández, president of the National Association of Bonded Warehouses (Anafac) , linked the debate to saturation and storage costs; she also suggested reviewing the framework for granting concessions and authorizations for these facilities to ensure the continuity of long-term investments.

Samuel Ortiz, a researcher at the Faculty of Economics of the National Autonomous University of Mexico (UNAM) , called for linking customs enforcement with a policy for developing domestic suppliers. Representing the garment industry, Juan Manuel Curi Ramírez and Alejandro Acalco supported combating unfair imports but expressed reservations about embargoes as a general response. Georgina Estrada, from the Confederation of Industrial Chambers (Concamin) , requested that industry participate in defining valuation criteria for sensitive sectors . The presentations showed that even among sectors affected by undervaluation, there are differences of opinion regarding when to detain merchandise and when to allow its release with a guarantee.

At the close of the legislative session, Patricia Flores Elizondo, of the Citizens’ Movement, argued that the price difference could justify an alert, but requires a technical procedure before passing on the cost of a seizure to the importer . Jericó Abramo Masso, of the PRI, asked for an analysis of the conditions in each sector and announced that he would seek a counterproposal to the ruling. Héctor Saúl Téllez Hernández, of the PAN, warned that the text has a general scope even though part of the justification focuses on sensitive goods; he stated that his party would present reservations. Héctor Pedroza Jiménez, of the PVEM, supported continuing the working groups to incorporate the experience of those who operate daily in customs.

On behalf of the Morena party, Representative Carlos Palacios highlighted the requests to define due diligence for customs brokers, differentiate between fraud and legitimate errors and variations , review operating costs, and consider international valuation rules. Representative José Narro Céspedes requested that the analysis include the effects of agricultural imports on domestic producers. In closing, the Chairman of the Finance and Public Credit Committee, Carol Antonio Altamirano, announced that the report would be sent to the Ministry of Finance and that the legislative process would continue.

The pending legislative decision thus goes beyond simply eliminating a percentage. The commission must determine what evidence justifies reviewing a transaction, under what conditions merchandise can be seized, and how long it must be released if the importer proves its value . Whether the new controls address the undervaluation practices reported by the industry without extending their costs to the regular flow of supplies, equipment, and consumer goods depends on this precision.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda  /  @GrupoT21

El cargo Customs reform sparks dispute over the cost of combating undervaluation in Mexico apareció primero en T21.

The entry into force of the new provisions of the Customs Law in 2026 did not create new risks for Mexican importers, but it did make the consequences of lacking robust documentation processes much more visible. In an environment where the authorities demand greater traceability and verification capabilities, digitization ceased to be a competitive advantage and became an operational requirement.

This was stated by Iván Hernández, general director of QIMA LATAM , who explained that the main change lies in the strengthening of the authority’s verification powers and in the increase of sanctions for inconsistencies in foreign trade operations.

“It’s not that the reform has invented new obligations, but rather that today the fines, sanctions and co-responsibility between importers and customs agents make the risk much more evident,” he commented in an interview.

One of the most important changes is the elimination of the customs agent’s exclusive responsibility , which increases scrutiny of importers, who must now more easily demonstrate the legality and traceability of each of their operations.

Hernández explained that, for years, many companies implemented processes to get to know their suppliers as a good business practice, mainly to avoid fraud or working with non-existent companies.

However, with the entry into force of the electronic declaration of value (MVE) and the obligation to integrate electronic files , these practices are now part of the legal defense strategy of companies.

“Before, compliance was enough; now, proof is required. If the authorities request proof of a supplier in China, India, or Vietnam, the importer must have documentary evidence to support the entire transaction,” he stated.

This involves proving aspects such as the physical existence of the supplier, its address, legal representative, production capacity and the materiality of the operations that gave rise to the import.

Digitization is no longer optional

The executive stated that the digitization of the supply chain has gone from being a tool to improve efficiency to becoming an indispensable element for complying with regulations.

In this context, he stressed that companies need to have digital files that integrate contracts, purchase orders, audits, inspections, and documentary evidence available in real time.

“Commerce as we knew it, based on physical files and paper, is over. Digitalization is here to stay, and the authorities are not going to back down,” he said.

Although the new regulatory framework promotes digitization for legal reasons, Hernández highlighted that companies also obtain significant operational benefits.

Among them, he mentioned greater visibility over production, better control of suppliers, reduction of fraud, real-time tracking of purchase orders, and greater certainty that the merchandise shipped corresponds to that declared to the authority.

He also highlighted that preventive audits allow for the detection of inconsistencies before the merchandise leaves the country of origin , avoiding delays, additional costs, and inspections at Mexican ports.

“We often find suppliers who have changed their address, modified their information, or even companies that simply don’t exist. Detecting this before shipping prevents much bigger problems,” he explained.

Another effect observed after the reform is an increase in physical inspections carried out by customs agents, who now seek to reduce their exposure to penalties arising from shared responsibility.

In response, the company has strengthened its prior inspections at origin, inspections carried out before shipment to verify quantities, labeling, compliance with non-tariff regulations and container conditions.

According to Hernández, these reviews allow customs agents to have advance information to prepare the shipment and reduce stay times in port.

“Today, a labeling error or a discrepancy in the merchandise can cause significant delays . Verifying the cargo at the point of origin allows us to correct deviations before the container arrives in Mexico,” he stated.

Despite the regulatory changes, Hernández believes there is still a widespread lack of awareness among small and medium-sized enterprises about the new obligations .

While large corporations have been working under compliance and audit schemes for years, many importers still do not grasp the importance of having complete digital records.

“The recommendation is very clear: know your supplier, don’t take anything for granted, and document everything. Trust is no longer enough; now you have to be able to verify every transaction,” he emphasized.

Comment and follow us on LinkedIn:  @Jennifer Galindo  /  @GrupoT21

El cargo Customs Law Reform Accelerates Digitization of Supply Chains: QIMA apareció primero en T21.

The reform to the Customs Law, which came into effect in 2026, has become one of the main challenges for logistics in Mexico, since it has not provided advantages for foreign trade, but rather obstacles to its operation, considered the Mexican Association of Intermodal Transport (AMTI) .

“The reform of the Customs Law, far from creating advantages, has created more obstacles to operations, as it places greater responsibilities on customs brokers and more penalties on transporters and customs brokers, which is beginning to cause some friction in foreign trade. The nature of customs is to facilitate foreign trade, and this reform is generating a series of complaints,” explained Luis Hernández, president of AMTI.

During the webinar “Supply Chain Readiness in North America” , Hernández pointed out that this scenario is currently occurring, despite having a greater investment in logistics in the country.

According to the Ministry of Economy (SE) , the transport, postal and storage sector attracted 913 million dollars (USD) of Foreign Direct Investment (FDI) in the first quarter of 2026, a growth of 123.3% compared to the same period in 2025, when it was 409 million USD.

Luis Hernández indicated that there are currently bottlenecks in customs operations, such as duplicate inspections , staff availability, binational coordination, and crossing times.

“In order to resolve the capacity issue and be more in line with the growth we are logistically promoting and what the United States, Canada, and Mexico are seeking to supply that market, the country still has to resolve many problems related to customs to be at the same level,” he commented.

Therefore, he asserted that the challenge is to cross borders, move goods, and expedite the flow of logistics. “We have to resolve the customs issue as a logistics industry and work hand in hand with associations. Connectivity is not the problem.”

Reconfiguration in the automotive industry

For his part, Daniel Hernández, president of the National Network of Automotive Industry Clusters of Mexico (Redcam) , stressed that the automotive sector has registered changes, including the speed at which it moves, driven by the role of China and artificial intelligence (AI), as well as by the adjustments in the Treaty between Mexico, the United States and Canada (USMCA) .

“The automotive industry is experiencing its most profound transformation in a century, driven by technology and now by the reconfiguration of value chains and a major new player: China. The global map has changed; today, the center of gravity of the industry, which was primarily in Detroit or Tokyo, is now in China,” he said.

He recalled that last year 96.4 million vehicles were manufactured , of which 36% were produced in that country, while 10 years ago it manufactured 24 million units and sold 700,000 to the world; in 2025 it manufactured 34 million and placed more than seven million cars worldwide.

Daniel Hernandez described China’s development in the automotive industry as “impressive,” even stating that its current production is more than double that of North America.

“All the mobility and growth of the automotive industry is driven by China. Last year, we had negative growth of just under 1% in our assembly industry, while they are growing by over three million units produced each year. Their production capacity is greater than any other country, and they are also absorbing a large number of electric vehicles. I think that’s where some of the frustration in the automotive industry comes from, because the progress of electrification hasn’t been as we expected,” he noted.

He stated that this change is related to the development of their supply chains , mainly in the critical supply for electric vehicles, batteries and basic raw materials.

Furthermore, he indicated that China is already one of the world’s largest vehicle exporters, with Brazil, Russia, and Mexico being its main markets. In Mexico alone, there are 30 Chinese brands, and 11 of them have a distribution and maintenance network.

In that regard, he asserted that the supply chain must make strategic investments , while suppliers need to appeal to a closer proximity with their customers’ engineering cycles, use of AI, process automation, among other actions.

Comment and follow us on LinkedIn:  @Evangelina del Toro  /  @GrupoT21

El cargo New Customs Law Impacts Mexican Foreign Trade: AMTI apareció primero en T21.

TIJUANA, BC.- The reform to the Customs Law that came into effect in 2026 not only modified operational processes in Mexican foreign trade; it also altered the logic under which authorities, customs agents, carriers, logistics integrators and IMMEX companies – maquiladora and export manufacturing companies with a special customs regime in the country – interact .

Under a renewed regulatory environment – for importers, exporters and their logistics chain – marked by greater documentary requirements, reinforced traceability and a new approach to compliance , the participants in the panel “Customs, compliance and risks in increasingly demanding borders”, held during the ETYL Cali-Baja 2026 of Grupo T21, agreed that the logistics chain is currently facing one of its most complex moments in decades.

Moderating the discussion, Héctor Landeros, partner at HXLA Customs & Trade , argued that the major challenge lies in the new paradigm that attempts to balance trade facilitation and customs control . However, he cautioned that the authorities still don’t seem to fully understand how to achieve both objectives simultaneously. “Facilitation is an act in which I (the government), as customs, allow goods to flow while still maintaining control,” he explained, noting that risk management should be the mechanism for distinguishing compliance profiles and avoiding widespread overregulation.

This paradigm shift was evident in the operational experience of IMMEX companies. Gabriela Fernández, Trade & Logistics Manager at TACNA Services , described the radical transformation that foreign trade has undergone in the last 25 years, from improvised operations with Excel spreadsheets and radio communication, to a hyperconnected ecosystem where traceability has become a regulatory requirement . “Before, you’d say ‘bless’ to the driver and you’d never know if he’d actually crossed the border,” she recalled.

However, technological advancements have brought new obligations that, from her perspective, have significantly increased the pressure on companies. The executive pointed out that one of the most sensitive issues is the new requirement to share sensitive information related to contracts, labor costs, and production processes, something that has generated particular concern among foreign companies operating under shelter schemes . “What guarantee can you give them that all this information we’re uploading tomorrow won’t be hacked and shared with the competition?” she asked.

Fernández also warned that the regulatory impact is not uniform . While large companies have the capacity to invest in technological infrastructure, automation, and servers, small and medium-sized enterprises face real difficulties in complying. “Small businesses are praying and crying that they don’t get audited because it’s truly difficult for them to comply,” he stated, explaining that many don’t even have sufficiently structured processes to generate documents like waybills or maintain robust traceability systems.

Furthermore, the pressure no longer falls solely on importers and exporters. Jacinto Romero, general director of the Romero Galaviz Customs Agency , maintained that the new environment has transformed the customs broker into a kind of “compliance officer” obligated not only to review documentation but also to verify its authenticity and substance. “We have just been given the responsibility of verifying and confirming that all the documents the client gives us are indeed genuine,” he explained.

The problem, he added, is that the new regulations are significantly increasing the administrative and technological burden on logistics providers. He even revealed that recent regulatory changes already require photographs of offices, machinery, and products, which increases the need for information storage and data transmission in ever-shorter timeframes. “ Just -in -time is becoming increasingly difficult and increasingly expensive,” he concluded .

Romero also anticipated that the real impact is only just beginning, due to the growing capacity of authorities to cross-reference information between agencies such as Mexico’s National Customs Agency (ANAM) and the Tax Administration Service (SAT) . From his perspective, the next step will be much more aggressive and automated electronic audits 

Meanwhile, Adrián Salinas Rangel, VP of Enterprise Sales Intermodal at STG Logistics , explained that logistics integrators have been forced to strengthen internal controls and validation mechanisms to avoid errors that could lead to delays or penalties at the border. “We must always be very vigilant, stay up-to-date with the information, and share it with the client,” he stated.

For Salinas, the central problem is that digitization and automated data matching by the authorities virtually eliminate the margin for documentary inconsistencies. Incorrect information can translate into operational delays , inspections, or direct impacts on the carrier. “If I or the client fails to provide certain information, the carrier could face problems at the border crossing,” he warned.

Speaking from the trucking industry, Alfonso Esquer Millán, vice president of the Northwest region of the National Chamber of Freight Transportation (Canacar) , described a scenario where the loss of productivity is beginning to become a severe financial risk. He explained that crossing times for trucking are increasing, while operating costs remain under commercial pressure . “What we used to sell for a certain amount of money for a two-hour trip, people now want to buy for the same price in four hours or more of service,” he stated.

The transport leader was even more critical, pointing out that the new regulatory approach seems to be based on a presumption of guilt toward the private sector. “When they made the rule, they thought we were all fraudsters,” he stated, noting that fines and liabilities have grown disproportionately compared to the actual profit margins of the transport industry.

Beyond sectoral differences, the panel revealed a common concern: the speed at which new regulatory requirements are advancing contrasts sharply with the operational and technological capacity of much of the logistics chain to adapt. In this tension between control and trade facilitation , the risk is that the Mexican border will end up becoming an increasingly bureaucratic, costly, and slow space for those who do seek to comply.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda  /  @GrupoT21

El cargo New Customs Law strains border operations in Mexico apareció primero en T21.

Five months after the reform to the Customs Law came into effect , foreign trade in Mexico is undergoing a profound adjustment process. The operation has become slower, more expensive, and above all, stricter, but also more precise, experts agree.

For Magaly Cavazos, customs agent and vice president of the Association of Metropolitan Customs Agents (AAADAM) , the change has been structural: “you can no longer operate as in 2025; it is a new way of understanding customs . ”

Beyond operational adjustments, the reform implies a fundamental change in the foreign trade model. According to what was stated at a conference of the Mexican Institute of Foreign Trade Executives (IMECE) , the new regulatory framework has shifted a significant burden onto the customs broker , who, without being an authority or owner of the merchandise, has become the central figure in verifying compliance.

This shift has been supported by industry stakeholders. Felipe Miguel González Jaimes, former president of the Latin American Confederation of Customs Agents (CLAA) , noted that the role of the customs agent has expanded beyond simply clearing goods to encompass a comprehensive audit of the taxpayer . “Today it’s: customs agent, know your importer,” he summarized.

THE TRUE IMPACT

One of the main effects has been the tightening of processes. The elimination of room for interpretation and the expansion of responsibilities have forced the entire chain to raise its standards.

Today, no transaction can proceed without a complete file. “It’s become a very clear line: there’s no green light if the entire file isn’t ready,” Cavazos explains. This includes everything from technical documentation to physical evidence of the transactions , which has required conducting client visits and strengthening compliance areas.

In this respect, the General Rules for Foreign Trade have formalized this requirement by mandating the validation of everything from the client’s operational capacity to their tax status. In practice, risk assessment has shifted to the beginning of the supply chain.

Comment and follow us on LinkedIn: @Jennifer Galindo / @GrupoT21

El cargo Foreign trade under scrutiny: the real impact of customs reform apareció primero en T21.

The Strategic Fiscal Zone (RFE) customs regime in Mexico faces a turning point that highlights the gap between the new regulatory framework and its operational viability. The entry into force of the reform to the Customs Law on January 1, 2026—and, more specifically, the activation of Article 86-A, Section III , on April 1—introduced an obligation that, in practice, cannot be fulfilled: guaranteeing duties through customs guarantee accounts or letters of credit without a functional financial mechanism in place. The result has been an immediate disruption to the operation of a system that, prior to the reform, functioned as a key component for logistics, distribution, and the integration of production processes in Mexico.

“Currently, there is no financial instrument that we, as Strategic Fiscal Entities (ARFE), can use to comply with this article,” warned Zaira Padilla, president of the Association of Strategic Fiscal Entities (ARFE) , in an interview with T21, describing a problem that is not limited to a technical adjustment but has escalated into an operational standstill. “From April 1, 2026, to the present, these services have been paralyzed , since there are no secondary guidelines (…) the banks say, ‘I don’t know how to use it.’”

The impact is particularly concentrated in facilities dedicated to handling, storage, and safekeeping , which constitute the majority of the country’s RFE (Regional Economic Facilities) and play a critical role in supply chains. Unlike RFE focused on manufacturing, processing, or repair—where the impact of Article 86-A is not direct—these facilities operate as logistics centers that allow for the labeling of goods, compliance with regulations such as Mexican Official Standards (NOMs), cargo deconsolidation, avoidance of port costs, and the redistribution of products to different markets.

Historically, their role has been to provide flexibility to the system. “These other facilities, those that handle, store, safeguard, display, sell, and distribute goods, are the most numerous throughout the country , and we serve as an operational and logistical outlet. For example, a distribution center in Monterrey, where merchandise arrives from abroad, can offer pick and pack services , labeling, and you can combine products from different countries and then disperse your distribution,” Padilla explained, detailing the operational logic that is currently disrupted.

As of January 16, 2026, the Tax Administration Service (SAT) had a record of 61 RFE administrators (industrial parks) that house 54 RFE operators (companies).

The underlying problem lies not in the obligation itself, but in its incompatibility with the dynamics of the system. Unlike other scenarios where financial guarantees are already used—such as estimated prices or transit—the RFE (Register of Excise Duties) involves complex merchandise flows, with multiple entries, partial exits, and inventory replenishment. “The financial instrument of a customs guarantee account and a letter of credit does exist in banks; however, they are not specifically designed for RFE . We can have multiple entries and multiple exits. That customs declaration might be combined with eight other declarations from the same client, and we make a withdrawal of three pallets. We asked the banks, and they said, ‘No, I don’t have a mechanism to use this scheme that exists in the banking system and is commonly used for these other operations. I don’t have those mechanisms to use with you under this different arrangement.’”

The lack of operational implementation has resulted in a disconnect between authorities, the financial sector, and operators. Although the industry anticipated the problem and held working groups prior to its implementation, the rollout was not on time. “ We have been constantly meeting with different authorities at these working groups to express our concerns about the problem, precisely because we had already spoken with the banks and they told us, ‘We are requesting feedback from the authorities; we don’t have a statement ready, we don’t yet have the specific product required to operate.’”

In parallel, the reform introduced other adjustments that have also strained operations, such as the requirement to operate only with customs brokers certified as Authorized Economic Operators (AEOs) or registered carriers—registrations that are not fully available at all customs offices or that do not explicitly consider the nature of the RFE (Registered Freight Forwarder). However, even with these restrictions, the industry has continued to operate. The difference, in this case, is that the financial obligation has proven materially impossible to meet.

“ We have RFE literally at a standstill operationally , because, although we want to comply with what is established in the (Customs) Law, there is no financial mechanism to be able to do so, that is, materially I cannot comply with what the law says, it is really a problem that we are seeing in the day-to-day dynamics,” said Padilla, emphasizing that the problem is not one of resistance to compliance, but of practical unfeasibility.

The impact is already being felt in the reorganization of logistics operations and in disruptions to various productive sectors. “Customers across all industries, for example, from different types of industries that use or were using these RFE schemes until recently, are seeing their supply chains affected ; we are impacting supply chains because there are many customers, for example, in the automotive industry, we have retail customers , we have customers who are the end consumer.”

The paradox is that the regime currently facing these limitations is, at the same time, one of the most closely monitored within the Mexican customs system. “We have been complying with the requirements for strategic bonded warehouses for many years; we have control and security guidelines , cameras, and inventory control systems linked to the authorities, so we should at least receive a balanced treatment in terms of obligations,” he argued.

From the sector’s perspective, the problem isn’t strengthening controls, but rather the lack of balance with facilitation. ” Control (by the authorities) isn’t bad, nor is review , but we must have a balance between customs facilitation and customs control. We have to find that balance and, above all, consider risk management.”

The tension even extends to the regulatory design itself. The country incorporated the RFE (December 2002) as a tax deferral scheme, but at the same time, the current reform to the Customs Law imposed an operational burden that now limits its use.

Ultimately, what is at stake is not only the operation of the facilities, but the viability of a figure that has been key to attracting investment and the country’s logistical competitiveness .

For now, the sector maintains a dialogue with the authorities, hoping that implementation will find a balance that allows operations to resume without weakening control objectives. “It’s not that we don’t want to comply, it’s simply that the financial mechanism and guidelines to do so simply don’t exist, ” Padilla concluded, in a statement that encapsulates the current gap between the law and its implementation.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda  /  @GrupoT21

El cargo Reform to the Customs Law halts the operation of the Strategic Fiscal Zone apareció primero en T21.

The reform to the Customs Law published last December not only modified articles and operational rules; it introduced a silent redesign of the institutional balance in Mexican foreign trade. Under the guise of strengthening control, traceability, and combating practices such as smuggling and tax evasion, the new regulatory framework has shifted a significant burden onto the customs broker , a figure who, without being an authority or owner of the merchandise, is now at the center of compliance verification.

In a virtual conference organized by the Mexican Institute of Executives in Foreign Trade (IMECE) , Nashielly Escobedo, director of the Latin American Confederation of Customs Agents (CLAA) , and Felipe Miguel González Jaimes, customs agent and former president of the CLAA, broke down the scope of this reform, particularly regarding the new role of the customs agent in relation to the authorities involved in foreign trade activities.

The starting point is clear: the reform seeks to strengthen the oversight and control of foreign trade operations. However, the chosen instrument —the expansion of customs broker responsibilities— is generating side effects that are beginning to strain operations.

In practice, the change is structural. “The role I play as a patent holder has indeed changed completely,” González Jaimes noted, describing an environment where the customs broker is no longer limited to customs clearance—in terms of Article 35 of the Customs Law—but now assumes functions that border on the comprehensive verification of the taxpayer (importer or exporter).

The crux of this transformation lies in Article 162, particularly in section VI, which establishes the obligation to “verify” the importer’s or exporter’s compliance with various conditions. This single word redefines the scope of the service. “It involves a vast gulf of responsibility,” warned the customs broker, referring to a concept that doesn’t precisely define the extent of this verification.

In parallel, the General Rules for Foreign Trade (RGCE), specifically rule 1.4.14, detail a file integration scheme that requires customs brokers to validate, from the outset of the business relationship, elements such as the client’s operational capacity, infrastructure, facility location, tax compliance, and the consistency of their operations. In effect, this model reverses the traditional approach. “Today it’s: customs broker, know your importer,” according to Felipe González.

This change has immediate implications. The verification of tax compliance—which includes reviewing the positive opinion of compliance issued by the Tax Administration Service (SAT) —has led to the suspension of operations due to non-compliance, which in many cases is of an administrative nature. “ We have stopped operations from January onward , where unfortunately, for whatever reason, the taxpayer is not up to date with their tax obligations and their opinion is negative,” explained González Jaimes.

The problem is not minor. A negative opinion can stem from omissions as simple as the failure to submit a DIOT (Informative Declaration of Operations with Third Parties), but its impact is immediate: inability to validate customs declarations , logistical delays, increased storage costs, port delays, and disruption in the supply chain.

Moreover, this new filter has begun to be reflected in macroeconomic indicators. “It has even impacted tax revenue ,” stated the customs agent, noting that the inability to operate with non-compliant taxpayers has temporarily reduced the collection of foreign trade taxes.

The data confirms it. Customs revenue in Mexico declined for two consecutive months, totaling 101,568.38 million pesos (mdp) in February 2026 , a real contraction of 16.8% compared to the same month in 2025, according to statistics from the National Customs Agency of Mexico (ANAM) .

In the accumulated period of January-February of this year, the country’s customs offices collected 207,591.29 million pesos , reflecting a drop of 13% compared to the same period last year.

Ultimately, what emerges is an imbalance in the allocation of responsibilities. Escobedo raised a key question: if the goal is to guarantee compliance from the outset, why aren’t these filters strengthened during the registration process for the importers’ registry administered by the SAT (Mexican Tax Administration Service)?

The response from the operation is emphatic: “The entire burden of proof then falls on us ,” acknowledged González Jaimes, explaining that, once the registry is granted, the continuous monitoring of compliance is transferred to the customs agent, who also lacks direct access to the SAT’s tax databases.

This point is critical because it introduces an asymmetry: the customs agent is required to verify information to which he does not have full access, which forces him to depend on external tools – such as pre-validators or private compliance systems – that increase the cost of the operation and do not guarantee absolute certainty.

The complexity is amplified by the incorporation of concepts such as traceability and materiality. Although these terms have been central to tax audits, their incorporation into the customs arena redefines the scope of the agent’s responsibility. “They leave us exposed in terms of our responsibility ,” González Jaimes pointed out, noting that there are no real mechanisms in place to track merchandise once clearance is complete.

In complex operations—such as temporary imports under the IMMEX (Maquiladora and Export Manufacturing Industry) program—traceability involves tracking inputs through multiple production processes, transfers between companies, and final destinations. In practice, this level of control falls to companies’ internal systems and the auditing powers of the authorities, particularly the General Administration of Foreign Trade Audits (AGACE)—part of the SAT (Tax Administration Service)—not to the customs broker.

Adding to this situation is the elimination of the liability exemption for goods that are difficult to identify, contained in Article 54 of the Customs Law. This change, which responds in part to improper practices detected in sectors such as hydrocarbons —like the so-called “huachicol” ( fuel theft)—increases the risk for customs brokers in industries where tariff classification requires specialized technical analysis.

The problem is structural: customs brokers lack certified laboratories and the authority to scientifically validate the nature of certain products. Nevertheless, the responsibility falls on them. The result is already visible: rejected transactions, increased costs , and greater risk aversion in sectors such as chemicals, pharmaceuticals, and energy.

In parallel, the implementation of the new electronic transmission scheme for the declaration of value (MVE) – provided for in article 81 of the Customs Law Regulations and aligned with the use of the Electronic Value Certificate (COVE) – introduces another front of pressure.

Although the declaration of value is not a new concept, its digitization and mandatory nature are transforming operational dynamics. The diagnosis is worrying: “We are not reaching 30% or 40% of companies that submit their declaration of value ,” warned González Jaimes, just days before it was due to come into effect (the authority postponed it until June 1st of this year).

The challenge isn’t just one of adoption, but of fundamental principles . Determining customs value depends on commercial elements—contracts, payment terms, Incoterms, logistics costs, insurance—that are defined between buyer and supplier. The customs broker doesn’t participate in that negotiation. “We actually receive information… we’ll never be able to determine the intentions that one company might have had with another,” he explained.

However, the responsibility for the correct determination of contributions remains. This creates a gap between the information available and the responsibility assumed , especially when errors in the declaration can lead to tax omissions and penalties.

In this new context, formalizing contractual relationships between customs brokers and importers is no longer merely a recommended practice but an operational necessity. Clearly defining obligations, scope, and responsibilities is now critical for mitigating risks.

The emerging scenario is one of a more demanding system, but also one that is more fragile in its daily operations. Administrative overload, a lack of clarity regarding the limits of responsibility, and misalignment among stakeholders are beginning to impact trade facilitation, one of the principles that Mexico has sought to strengthen within the framework of international agreements such as the United States-Mexico-Canada Agreement (USMCA) .

The risk is clear. In an environment where the country seeks to consolidate its position as a strategic platform for nearshoring (relocation of production lines), legal certainty and operational efficiency are key variables. The current equation—more control, but with higher costs and risks—could erode that advantage.

As González Jaimes warned, investors first evaluate conditions such as legal certainty, the functioning of the customs system , and the level of regulation before making decisions. Under this new framework, these variables are beginning to come under pressure.

The reform, in its attempt to close control gaps, thus opens a deeper debate: whether the strengthening of the customs system can be sustained by transferring responsibilities to actors who do not have the tools or powers to fully assume them, or whether it will be necessary to rethink the balance between authority, intermediaries and taxpayers to prevent control from ultimately compromising operations.

Comment and follow us on LinkedIn:  @Enrique Duarte Rionda  /  @GrupoT21

El cargo Customs Law, the burden of a reform that falls on the customs agent apareció primero en T21.

The Tax Administration Service (SAT) announced the extension of the deadline for the entry into force of the Electronic Value Declaration (MVE) , which will now be mandatory from June 1, 2026.

According to the agency, this mechanism is carried out through the Single Window for Foreign Trade (VUCEM) and is part of the efforts to strengthen the traceability and control of foreign trade operations.

The extension was published on March 30, 2026 in the First Resolution of Amendments to the General Rules of Foreign Trade (RGCE) for 2026.

In this resolution, rule 1.5.1, corresponding to the “Statement of Value”, was updated, as well as the Eleventh Transitory Provision of the provisions previously published in the Official Gazette of the Federation on December 27, 2025.

The SAT explained that the extension of the deadline seeks to give importers, exporters and other users of foreign trade the necessary time to adapt to the new obligation , as well as to have the appropriate technological tools for its compliance.

The tax authority also highlighted that this measure is part of its strategy to support the business sector in the transition to more digital, agile and transparent processes , facilitating regulatory compliance in customs matters.

With this adjustment, the implementation of the MVE is emerging as a key step in the modernization of foreign trade processes in Mexico, in a context of greater oversight and digitization of operations.

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El cargo SAT extends deadline for Electronic Value Declaration apareció primero en T21.