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.

Comment and follow us on LinkedIn:  @GrupoT21

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

In the context of RECO ‘s 30th anniversary , specialists from the public and private sectors agreed that the reform to the Customs Law in Mexico does not only represent a regulatory change, but a profound transformation in the way foreign trade operates, based on technology, compliance and transparency.

During the panel “The reform of the Customs Law and its implications for foreign trade” , Zaira Biridiana Luján Guevara, Director of Customs Operations at the National Customs Agency of Mexico (ANAM) , explained that one of the central axes is the digitization of processes and the incorporation of advanced technologies to strengthen traceability and eradicate practices such as evasion and corruption.

“The intention is to build a more robust and equitable system, but we need the participation of all actors: importers, customs agents and the authorities,” he said.

From an operational perspective, Javier Alejandro Dávila Chávez, Director of National Operations at ADUAX , emphasized that the reform implies a change of mindset: moving from a corrective logic to a preventive one .

“Today, customs compliance must anticipate the operation. Technology, prevention at the source, and compliance as a business asset are key factors,” he stated.

In this regard, he highlighted that more and more companies are strengthening controls from the beginning of the chain, including inspections at origin and the integration of complete digital files before dispatch, which reduces the risk of fines, delays and additional costs.

For his part, Antonio De la Rosa, ambassador of Grupo Inversor Veracruzano (GRIVER) , considered that, although the customs reform increases the pressure on the actors in the sector, it also opens an opportunity to organize the operation .

“The responsibility has always been there, but now it is more evident. The customs agent ceases to be just a manager and becomes an assistant to the authority,” he explained.

This new approach also implies greater involvement of the importer, who must be actively involved in aspects such as the valuation and classification of goods .

“They cannot completely delegate the operation; they must know their products and their fiscal and legal impact,” he added.

Similarly, Baruc de la Fuente Lozada, Legal Business Partner at GRIVER, emphasized that the use of technology and transparency will be key to building companies that are trustworthy in the eyes of the authorities.

“A clear, traceable operation that adheres to the standard generates certainty and facilitates recognition as a reliable operator,” he noted.

In the financial sector, Vicente Alberto Vargas Acevedo of HSBC Mexico highlighted that the reform to the Customs Law also impacts guarantee mechanisms , such as customs accounts. Although it opens the possibility of operating through letters of credit, there are still regulatory aspects to be defined.

“There are working groups with authorities and banks to refine these processes and move towards more efficient, including electronic, schemes,” he explained.

The panelists agreed that the concept of traceability of goods, processes and financial resources becomes non-negotiable in the new regulatory environment.

Technological adoption, strict compliance, and shared responsibility among stakeholders will make the difference between those who adapt successfully and those who face greater risks in their operations.

It is worth remembering that the reform to the Customs Law, which came into effect on January 1st, introduces changes that seek to modernize processes, strengthen oversight and close loopholes for smuggling and evasion in Mexican customs.

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

El cargo Reform to the Customs Law redefines foreign trade in Mexico apareció primero en T21.

The Official Gazette of the Federation (DOF) published this Wednesday, November 19, the decree that reforms, adds to, and repeals various provisions of the Customs Law , with changes that seek to modernize processes, strengthen oversight, and close spaces for smuggling and evasion in Mexico’s customs.

The publication formalizes one of the most significant regulatory changes for foreign trade in the last decade. The bill, approved by the Senate on October 14, is part of a federal strategy to digitize procedures, strengthen the traceability of goods, and professionalize the actors involved in the customs logistics chain .

The decree incorporates additional tools and responsibilities for authorities, companies, and agents operating at border crossings, ports, and customs-controlled areas. Among the most relevant changes are:

Greater oversight capacity:  The reform grants customs authorities new powers to conduct verifications, inspections, and reviews with a more direct focus on traceability, documentation, and correct tariff classification. This includes adjustments to how damaged or destroyed goods are assessed, as well as to the timeframes for their regularization or return.

Digitalization and transparency:  Electronic processes, information transmission, and the use of digital systems in customs operations are being strengthened. The reform includes increased reporting obligations for importers, exporters, customs brokers, and companies involved in customs clearance.

Furthermore, the integration of data with financial institutions is being promoted, which supports the federal strategy to combat money laundering and so-called “tax theft”.

New obligations for agents and companies:  The role of customs agents and customs agencies is also being updated. Additional controls are being established regarding the exercise of licenses, clearer responsibilities for information validation, and potentially more severe penalties for non-compliance.

In this sense, for companies, the reform implies reviewing their internal foreign trade processes, updating their control systems, and ensuring that all information transmitted to the authority is complete and verifiable.

With its publication in the Official Gazette of the Federation (DOF), the adaptation period for the sector begins. The reform takes effect on January 1, 2026, leaving just over a month for importers, exporters, carriers, bonded warehouses, and customs brokers to adjust their systems, procedures, and internal controls.

As T21 has been reporting, industry specialists have pointed out that, although the period is short, most of the changes had already been anticipated in previous working groups, so many companies began preparing since the reform advanced in Congress.

The reform comes amid growing pressure to combat smuggling , undervaluation, and regulatory gaps that have led to significant losses in federal revenue.

The federal government has insisted that technological modernization of customs and stricter oversight are fundamental to reducing evasion and strengthening the country’s competitiveness.

However, specialists have previously told T21 that they anticipate the effects will depend on the implementation and the capacity of customs to operate the new systems, although this brings with it great complications, especially for the role of the customs agent, so the sector foresees bottlenecks in Mexican logistics.

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The most recent approval of the reform to the Customs Law represents a profound change in the role of the customs agent and foreign trade in Mexico, according to Javier Cendejas Meneses, president of the Mexican Business Council for Foreign Trade, Investment and Technology (Comce) Northeast chapter , who indicated that the agent ceases to be a manager to become a guarantor of fiscal and operational compliance , which implies new obligations, greater risks and an increase in operating costs.

“The cost of legality increases, but uncertainty is more expensive. The customs broker goes from being a manager to a co-responsible for compliance; and the company that invests in compliance today ensures its operational continuity tomorrow,” he stated in an interview with T21.

The specialist noted that Mexico depends heavily on foreign trade—equivalent to 83% of the country’s Gross Domestic Product (GDP) —and that the country’s 853 customs agents are key to revenue collection.

However, the new reform expands their verification duties, makes them jointly responsible for the veracity of the information, and toughens the grounds for patent cancellation .

This, he noted, “increases the risk and control costs that the agencies had as managers.”

“Previously, if a client provided a document, the agent would present it. Now, they must ensure that it’s authentic, that the client isn’t blacklisted, and that their file is consistent. If they detect anything irregular, they must report it,” he said.

According to Cendejas, these modifications will increase the cost of customs operations by up to an additional 5% .

“If a tariff was previously $300 per maritime container, it can now rise to $450,” he explained.

The increase will not only be reflected in fees, but also in port delays, storage, and inventory costs , especially in congested ports like Manzanillo , where inspection times could double.

“Large, AEO-certified companies face 1% of red flags; those that aren’t, face 10%. With more inspections, the times will be extended and the costs will increase,” he said.

Impact on IMMEX and RFE

Cendejas also warned that the reform tightens controls on IMMEX (Manufacturing, Maquiladora, and Export Service) companies and Strategic Bonded Enclosures (RFE) , which could slow the dynamism of foreign trade.

“The RFE is a benign regime that helped ease customs congestion, but now it faces increased safeguards and requirements, which makes it less attractive,” he commented.

Furthermore, the reform introduces uncertainty by establishing that customs patents will no longer be valid for life , but will be valid for 20 years, renewable upon evaluation by the customs technical committee. “Why am I going to invest millions in infrastructure if I’m not certain that my patent will be renewed?” Cendejas asked.

The president of the Northeast Council acknowledged that the reform’s goal is to increase revenue and combat smuggling , especially following cases of fuel theft , but warned that the approach is excessive.

“For a 100-meter vessel to arrive, at least six actors are involved, including: the shipping company, the carrier, the authority, the customs office, and the customs broker. You can’t blame just one,” he emphasized.

In his view, overregulation and bureaucracy contradict Mexico’s commitments to customs efficiency and transparency under the United States-Mexico-Canada Agreement (USMCA) .

“We need an agile, noble, and lean customs system that increases productivity. This reform goes in the opposite direction,” he emphasized.

Given this new scenario, which will undoubtedly affect importers and exporters, Javier Cendejas recommended that companies strengthen their compliance systems and jointly audit all non-tariff records and regulations with their customs broker . This includes more rigorously verifying documents issued by authorities, as well as certificates of origin or quality.

In addition, he suggested standardizing CFDI and supporting documentation , agreeing on risk matrices with customs agents , budgeting for an additional cost margin , and training operational teams to comply with the new requirements.

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In light of the recent approval of the reform to the Customs Law by the Chamber of Deputies , which was generally approved by 338 votes in favor and 129 against, Fernando Ramos Casas , a foreign trade consultant, pointed out that this initiative does not contribute to the modernization of the sector and is discretionary.

He recalled that during Andrés Manuel López Obrador’s presidency, customs administration was transferred to the control of the Armed Forces with the aim of combating smuggling. However, cases such as fiscal and hydrocarbon theft continue to occur , which he described as “alarming.”

In the news program “Nobody Is Asleep Anymore” on ADN Noticias, the expert considered that the new Customs Law puts customs agents in a difficult position, giving them more responsibilities and toughening penalties, placing them in the “dock of the accused,” which is “absurd.”

“The reform is absolutely restrictive and discretionary, and does nothing to modernize or facilitate the process,” he asserted.

He indicated that the resources collected each year by the federal treasury through customs represent almost 26 % of the country’s total tax revenue , “which is done through customs agents.”

Ramos Casas pointed out that importers, whom he considered Mexico’s main taxpayer, were not heard at the Chamber of Deputies’ forum on the Customs Law.

“But the most serious thing is that chambers like the Steel, Clothing, and Footwear Chambers applaud these types of reforms when their own companies are importers, and they’ll see how things will go next year,” he explained.

He argued that it is necessary to recognize that customs are a “fundamental lung of the country,” not only because of the revenue collection but also because of what it means for Mexico’s commercial development.

“Unfortunately, customs is always talked about from a negative perspective: drug trafficking, smuggling, piracy, arms trafficking, money laundering. But they never talk about the large investments that pass through customs, the furnaces, the factories, this whole network of equipment used by the automotive industry, mining, all industries. They don’t talk about that because it’s good news, and good news is never news, and that’s why the country collects 1.2 billion pesos a year,” he said.

There are 120,000 importers in the country , he said, and he considered that the current administration does not have a very clear idea of ​​what the world of customs means.

“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.

He pointed out that a reform of the Mexican customs system is required, rather than a reform of the relevant law.

It’s worth remembering that the reform to the Customs Law is expected to be discussed in the  Senate next week.

The initiative, promoted by the federal executive branch, seeks to modernize customs processes, strengthen tax collection , and provide greater control and transparency to cross-border operations. However, the private sector has warned that it could represent a “knockout” for foreign trade by  increasing the regulatory burden and toughening penalties for customs agents and companies.

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