Key takeaways

The most notable changes relate to (a) the information that importers will need to generate and manage to clear their goods, (b) imports made through courier and parcel services, (c) maquiladora/ IMMEX companies when carrying out virtual import or export operations, (d) management of customs guarantee accounts, (e) ruling requests regarding tariff classification, (f) new obligations for customs brokers, which will very likely translate into additional burdens for importers and exporters in their commercial relationships with customs brokers, and (g) fines and penalties that importers or exporters may face.

In depth

The following paragraphs address in greater detail the impact of these changes:

1. Electronic file

Among the obligations of importers and exporters, they must create and maintain an electronic file containing all processed customs declarations, as well as consolidated notices and other customs documents (“Electronic File”). Previously, the Electronic File only needed to include a copy of the customs declaration along with its annexes and acknowledgments.

The Electronic File must additionally include the information and documentation that prove the resources used to carry out the foreign trade operation. This information is the same as referenced in Article 81 of the Customs Law Regulations, which will become mandatory as of 9 December 2025, and includes the commercial invoice, the guarantee in the case of products imported below estimated prices, Digital Tax Receipt (CFDI) and proof of payments for the goods involved in the transaction, transportation expenses, insurance and related service costs, contracts related to the transaction, documents supporting additions to the customs value, as well as any other document or record that demonstrates the execution of the foreign trade operation.

2. Imports via courier services

The regulation of these operations was previously found mainly in the Foreign Trade General Rules, and now specific provisions are included in the Law, including the requirements for authorization to carry out simplified customs clearance and grounds for cancellation.

There is a significant amendment, which may impact these types of operations, commonly used in e-commerce. For passenger imports, the provision that sets forth how the global tax rate will be determined remains unchanged. However, in the newly added Article 88-A of this amendment, it is established that the global rate to be paid on imports via courier services will be determined considering the VAT rate, the Customs Processing Fee (DTA), and the highest of the duties established in each Chapter of the Tariff Schedule of the General Import and Export Duties Law (the Mexican HTS or “TIGIE”)  . This could mean that instead of setting a generalized global rate for courier imports in the Foreign Trade General Rules (which currently does not apply exclusively to alcohol and tobacco), a different global rate may be specified for each Chapter of the TIGIE.

3. Virtual operations

According to the addition of the last paragraph of Article 112 of the Customs Law, exporters and virtual importers will be required to request, provide, and maintain the Electronic File, which must be mutually shared regarding their corresponding virtual operations. Furthermore, the virtual exporter must share the information and documentation demonstrating the production process applied to the temporarily imported goods that are part of the virtually transferred items.

It is clear that this new obligation may discourage the use of the virtual customs declaration tool, especially between unrelated parties. This is due to the requirement to share the electronic file and the production process, which for virtual exporters means sharing sensitive information from a commercial and industrial perspective. Within this context, it is important to note the addition to Article 59, Section X, which provides that those who transfer temporarily imported goods will be jointly liable for the taxes incurred, regardless of the number of times the goods are transferred. This addition increases the risk for users of virtual customs declarations.

As is well known, this tool is essential for the efficient and competitive operation of the export maquiladora industry. It is expected that the Tax Administration Service (“SAT”) will issue rules addressing the details of how to implement these changes. It is desirable that some regulations adjust what represents an undue commercial burden on the industry.

4. Customs guarantee accounts

The recent amendment extends the period for cancelling deposits in customs guarantee accounts from six to twelve months for definitive imports whose declared value is lower than the estimated price set by the authority. This new term will take effect on 1 February 2026.

Additionally, the obligation to guarantee the introduction of goods into Strategic Bonded Warehouses (RFE) through a customs guarantee account is incorporated, which will apply starting 1 April 2026.

As a financial alternative, the amendment enables the possibility to guarantee tariffs and countervailing duties through a letter of credit issued by institutions authorized by the National Banking and Securities Commission (CNBV) and registered with the SAT.

5. Rulings requests on tariff classification

It is specified that ruling requests on tariff classification, as well as advance rulings or criteria provided for in free trade agreements to which Mexico is a party, must be submitted to the SAT, while previously, it was stated that they should be submitted to the customs authorities.

Additionally, it is established that ruling requests on tariff classification may be filed (i) when it is considered that the goods can be classified under more than one tariff item or various Commercial Identification Numbers (“NICO”), or (ii) when the tariff classification and NICO are unknown.

Previously, Article 47 stated that this type of consultation could be requested when it was considered that the goods could be classified under more than one tariff heading or NICO, and in cases where the tariff heading was unknown, a generic request could be made as established in Article 34 of the Federal Tax Code.

This amendment provides certainty to applicants by establishing a specific mechanism for this type of ruling requests.

6. Customs brokers

The main changes regarding requirements governing authorization and obligations of Customs Brokers are the following:

• Customs brokers associated with a customs agency share responsibility for paying all governmental fees, taxes, and countervailing duties related to the agency’s commercial operations
• The license will be valid for 20 years and may be extended for an equal period under certain conditions
• Certification must be renewed every three years
• Annual submission of asset evolution report

In addition to the above, the Customs Council will be created, which will manage authorizations, extensions, suspensions, and cancellations of licenses for customs brokers and customs agencies. It will be composed of one official from each of the following government entities:

• Ministry of Finance
• Tax Administration Service (SAT)
• National Customs Agency of Mexico (ANAM)
• Secretariat of Anti-Corruption and Good Governance

7. Fines and penalties¹

Among the most relevant modifications are the following:

• Fines for failing to comply with non-tariff regulations, Mexican official standards (“NOMs”) or temporarily importing goods not authorized under an IMMEX Program increase from 70%-100% to 250%-300% of the commercial value.
• The exemption from fines for non-compliance with commercial information NOMs is eliminated, granting them the same treatment as other standards.
• In the event the authority discovers the omission in the return of goods imported on a temporary basis, the fine of 30% to 50% of the commercial value of goods exempt of tariff, will also apply when preferential tariff treatment exists or when the general import tariff has already been paid on temporary imports.
• A fine of MXN 5,000.00 to MXN 8,000.00 pesos will apply for each ten-day period for failing to deliver documents required by customs authorities, whether by direct request or legal obligation, without exceeding the value of the goods.
• A fine of MXN 1,500,000 to MXN 2,000,000 pesos will apply if those who import or export through unauthorized locations fail to prove compliance with their obligations.

The increase in fines appears to respond solely to revenue interests and lacks economic proportionality with the sanctioned conduct, which may be considered excessive and challenged through the corresponding legal mechanisms, including an Amparo. On the other hand, the discounts provided in the Customs Law for the payment of fines remain in force and may be applied before a tax credit is determined.

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¹ For fines in pesos, please consider an exchange rate of MXN 18 pesos per US dollar.