On November 19, 2025, the Mexican President, Claudia Sheinbaum Pardo, published in the Federal Official Gazette a Decree amending the Customs Law. The main purpose of this amendment is to avoid tax evasion, counterfeit and undervaluation, increase tax collections and digitalize procedures.
Some of the most relevant amendments include changes to the responsibilities of customs brokers, changes to the simplified procedure for courier companies, the creation of a more robust electronic foreign trade file and the increase of certain fines and penalties.
The amendments to the Customs Law will become effective on January 1, 2026, except for amendments to specific articles that will become effective one and three months after the entry into force of the decree.
The full text of the amendment can be found in the following link: https://www.dof.gob.mx/nota_to_doc.php?codnota=5773356
