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There’s Value in the Details: Revisions to Canada’s Customs Valuation Amendments Clarified

By , and 10 Mins Read

Background Amendments to the CBSA’s Valuation for Duty Regulations (Regulations) first proposed, and subject to public consultation, in May 2023 continue to hang in the balance (Amendments). In December 2025, the Canada Border Services Agency (CBSA) released a summary (CBSA Summary) of proposed revisions to the Amendments (Revisions), open for consultation with stakeholders until January 23, 2026 (2025 Consultation). In 2023, we wrote about the Amendments in detail here and in December, we wrote about the 2025 Consultation…

Japan Considers Revising De Minimis Customs Threshold to Address E-Commerce Surge

By , , , and 4 Mins Read

Japan is reportedly considering a significant revision to its de minimis customs regime, aligning with global trends. The proposed changes aim to address the rapid growth of cross-border e-commerce shipments that currently benefit from duty and tax exemptions under the existing de minimis rules. 1. Current Framework Under Japan’s current system, imported goods valued below JPY 10,000 (approximately USD 60) are exempt from customs duties and consumption tax. This threshold was originally intended to simplify…

Mexico: Customs Value Declaration – New Effective Date

By and 4 Mins Read

In addition to the extension, relevant changes were made. Abstract: As of 1 April 2026, those who import goods into the national territory must submit and include the Customs Value Declaration with its annexes. On 1 August 2025, the Mexican tax authority SAT announced the incorporation of the electronic format of the “Customs Value Declaration” to the Mexican Single Window for Foreign Trade (“VUCEM”), with the aim of digitizing and speeding up compliance with the…

Mexico: Government publishes an increase in duties applicable to goods originating in countries that do not have free trade agreements with Mexico

By and 1 Min Read

On December 29, 2025, the Office of the President published in the Federal Official Gazette the Decree amending various tariff items of the tariff schedule of the General Import and Export Duties Law (the “Decree”). Through the publication of the Decree, duties applicable to 1,463 tariff items in the tariff schedule of the General Import and Export Duties Law (“TIGIE”) are increased. This increase will apply to goods originating in countries that do not have…

Canadian importers must steel themselves to prepare for new steel measures

By , and 7 Mins Read

On November 26, Prime Minister Carney announced new protectionist measures for the Canadian steel industry that will come into force on December 26, 2026. These measures will directly impact the cost of importing foreign steel and certain derivative steel products into Canada, indirectly increasing the cost of doing business for importers whom cannot source tariffed steel products domestically. The measures were included alongside other federal commitments to boost the Canadian steel and lumber industries in…

Canada: Revisions to Proposed Valuation Amendments Published for Consultation

By , and 4 Mins Read

Amendments to the CBSA’s Valuation for Duty Regulations (Regulations) first proposed in May 2023 (Amendments) continue to hang in the balance. The Canada Border Services Agency (CBSA) recently released a summary of proposed revisions, open for consultation with the importing community and other stakeholders until January 23, 2026 (Consultation). Background The Amendments seek to significantly alter the legislative framework underpinning key findings made by the Canadian International Trade Tribunal (CITT) in 2021 and 2022 regarding use of…

Mexico: Amendments to the Customs Law

By , , , , , , and 7 Mins Read

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…

Mexico: Customs Law Amendment Published

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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…

Webinars: 46th Global Year-End Review of Import/Export & Trade Compliance Developments Conference

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Join us online for our 46th Global Year-End Review of Import/Export & Trade Compliance Developments Conference, a multi-panel webinar series featuring expert insights on key global trade topics. This three-day online series features nine substantive sessions (three each day) designed to help you navigate the evolving trade landscape. Join our international trade compliance lawyers from around the world for in-depth discussions on sanctions and export controls, imports and customs compliance, enforcement, global and regional regulatory…

Mexico: Customs Value Declaration (Manifestación de Valor) in Mexico: Operational Challenges and Legal Scope of its Implementation in Foreign Trade

By 3 Mins Read

Background On August 1, 2025, the Tax Administration Service (“SAT”) uploaded to the Mexican Foreign Trade Digital Window (“VUCEM”) the electronic prescribed form for the “Customs Value Declaration”. This form also triggers the effectiveness of the obligation set forth in Article 81 of the Regulations to the Customs Law, which had been dormant since publication in 2015. The transmission of the Electronic Customs Value Declaration, along with its annexes, will be mandatory starting on December…