As part of the 2026 Economic Package, submitted by the Ministry of Finance and Public Credit (“SHCP”) on September 8, 2025, an initiative to comprehensively reform the Customs Law was introduced, with the goal to improve operational efficiency at customs, strengthen tax collection, and combat tax evasion and smuggling. The initiative proposes to amend, add, and repeal various provisions, focusing on: Institutional and technological strengthening• Redefinition of powers between Mexican Customs Agency (“ANAM”) and Tax…