El 23 de octubre de 2026, la Presidenta de México publicó un decreto por el que se reforman diversas disposiciones de la Ley Aduanera. Las reformas, que entrarán en vigor el 1 de enero de 2027, amplían significativamente los supuestos en los que las autoridades aduaneras podrán embargar precautoriamente mercancías importadas con motivo del valor declarado. En particular, las autoridades aduaneras podrán embargar mercancías cuando el valor declarado en el pedimento de importación sea inferior…
On October 23, 2026, the Mexican President published a decree amending several provisions of the Customs Law. The amendments, which will become effective on January 1, 2027, significantly expand the circumstances in which customs authorities may seize imported goods on a precautionary basis due to declared value. Most notably, customs authorities will be able to seize goods when the value declared in the import entry (pedimento) is lower than the transaction value of identical or…
On July 31, 2026, the Mexican Tax Administration Service (“SAT”) published the Advance Version of the Second Resolution Amending the General Foreign Trade Rules for 2026, as well as amendments to Annexes 1 and 2. Among the most significant changes is the extension of the mandatory implementation date of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or “MVE”) until October 1, 2026. In addition, through December 31, 2026, importers will not be required…
El 31 de julio de 2026, el Servicio de Administración Tributaria (“SAT”) publicó la Versión Anticipada de la Segunda Resolución de Modificaciones a las Reglas Generales de Comercio Exterior para 2026, así como modificaciones a los Anexos 1 y 2. Entre los cambios más relevantes destaca la ampliación del plazo para la entrada en vigor obligatoria de la Manifestación de Valor Electrónica (MVE) hasta el 1 de octubre de 2026. Asimismo, se establece que hasta…
On April 23, 2026, the office of the President published in the Federal Official Gazette a Decree amending the tariff schedule of the General Import and Export Duties Law and the Decree that establishes diverse Sectoral Promotion Programs (the “Decree”). By means of this Decree, the general import duty (“MFN”) applicable to 185 tariff classifications listed in the General Import and Export Duties Law (“LIGIE”) are increased to include rates ranging from 5% to 35%.…
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…
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…
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…
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…
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…