On September 9, the Mexican Chamber of Deputies received two reform initiatives submitted by the Presidency, aimed at modernizing the legal framework for foreign trade: the Customs Law and the Law of General Import and Export Taxes.
The proposal is part of the 2026 Economic Package and seeks to modernize, strengthen, and streamline customs legislation. Its objectives include improving efficiency in foreign trade operations, ensuring tax compliance, and reinforcing customs control mechanisms.
The document highlights the digitalization of processes through advanced electronic systems, digital inventories, traceability, and real-time monitoring of goods. It also proposes consolidating the role of the National Customs Agency of Mexico (ANAM) and the Tax Administration Service (SAT), harmonizing their powers to provide legal certainty for stakeholders.
Regarding customs brokers, the initiative recognizes their strategic importance but introduces stricter obligations and oversight. These include mandatory certification every two years, limited validity for licenses, creation of a Customs Council, and expanded shared liability in tax payments.
The project also contains provisions for courier and parcel services, adjustments to bonded warehouse regulations, stricter rules for strategic bonded facilities, and additional requirements for the Authorized Economic Operator (AEO) scheme. Furthermore, it seeks to align domestic law with international commitments such as the United States-Mexico-Canada Agreement (USMCA).
Experts have pointed out that the reform could create opportunities to streamline and enhance transparency, but they also cautioned that overly restrictive measures could negatively impact competitiveness, logistics efficiency, and revenue collection.
Overall, the initiative proposes a comprehensive redesign of Mexico’s customs legislation, emphasizing technological modernization, institutional transparency, and strengthened oversight, with its impact depending on how the provisions are implemented.
Source: T21
