Mexico's Proposed Customs Law Reform: Features and Reactions

By Goodrich, Riquelme y Asociados

Mexico introduced a proposal to reform the Customs Law (Ley Aduanera), which regulates the country’s customs operations and foreign trade. The reform aims to update the legal framework to strengthen the oversight of imports and exports, and to improve the responsibilities of customs authorities. It includes measures to expand the powers of the Servicio de Administración Tributaria (SAT) and the Agencia Nacional de Aduanas de México (ANAM), allowing for audits, post-clearance reviews, digital monitoring, and traceability of trade operations.

The draft law also addresses the regulation of customs agents (patentes de agente aduanal). Under the proposal, licenses would have a maximum term with renewal and compliance requirements, rather than being valid indefinitely. Customs agents and agencies would have additional obligations for verification and reporting, and their legal responsibilities would be expanded regarding inaccurate declarations or undervalued goods. Other provisions involve special customs facilities, bonded warehouses, and companies operating under programs such as IMMEX.

The reform proposes rules for importers, exporters, and customs agents, as well as additional sanctions for non-compliance. Digital tools, electronic documentation, and automated risk assessment look to be emphasized to improve efficiency and coordination.

The legislative process has advanced with approval by both houses of Congress. The Senate approved the draft with modifications, including a transitory provision setting the general entry into force date for January 1, 2026, while some articles will enter into force one or three months later. The Chamber of Deputies subsequently approved the Senate’s version and sent it to the Executive for publication. As of now, the reform has not yet entered into force and will apply according to the transitory provisions once published.

The reform has also faced criticism. Opposition legislators have argued that it does not sufficiently sanction public officials involved in customs operations and could allow illicit practices to continue. Business organizations and trade groups have expressed concern that the reform may impose additional compliance burdens, increase costs, and slow trade operations.

Critics also note that customs agents would carry more responsibility, while measures to address corruption among government staff may be limited. There are concerns that the reform could create bottlenecks, increase documentation requirements, and affect the competitiveness of certain sectors reliant on cross-border trade.