The Mexican Ministry of Finance and Public Credit, through the Tax Administration Service (SAT) and the National Customs Agency, has implemented a comprehensive reform to the Customs Law that entered into force on 1 January 2026. The reform aims to modernize Mexico’s customs framework by reinforcing control over trade operations, combating smuggling and undervaluation, and accelerating the digitalization and traceability of customs procedures. It introduces temporary customs broker licenses, shared responsibility between brokers and importers, stricter post‑clearance controls, higher sanctions, and more robust electronic documentation requirements, all designed to improve revenue collection, legal certainty and the efficiency of foreign trade while adapting to international standards.

Why?

The reform to Mexico’s Customs Law, effective as of 1 January 2026, introduces significant changes to the legal and operational framework governing foreign trade, including the transition to temporary customs broker licences, shared responsibility between brokers and importers, stricter post‑clearance controls, and higher sanctions. These measures are designed to strengthen customs supervision, reduce smuggling and undervaluation, and accelerate the digitalisation and traceability of customs operations. The impact is primarily regulatory and operational, affecting compliance processes, documentation, and risk management for companies engaged in import and export, rather than introducing new product‑specific technical requirements.

Who?

• Customs brokers and authorized agents operating in Mexico
• Importers and exporters of goods, including manufacturers and distributors
• SMEs and logistics operators adapting to enhanced documentation and electronic customs records
• Customs and tax authorities (SAT and National Customs Agency) implementing new supervisory powers
• Legal, compliance and trade‑finance teams in companies handling cross‑border trade with Mexico

Conclusion

This represents a medium‑impact regulatory change: important for the practical application and legal certainty of Mexico’s customs regime, with tangible effects on compliance, documentation and supervision, but without altering core product‑specific technical standards or certification schemes.