Mexico Reforms Customs Law

The President of the United Mexican States, CLAUDIA SHEINBAUM PARDO approved a DECREE amending, adding and repealing various provisions of the Customs Law on November 19, 2025. 

This Decree aims to comprehensively optimize the customs supervision system, advance the digitalization of customs processes, standardize the import and export procedures for goods, and strengthen the penalty mechanism for violations. Its purpose is to address issues such as smuggling, tax evasion, and under-declaration of goods value.

I. Core Contents

This Decree has amended 65 articles, added 44 articles, and repealed 9 articles. The main contents are as following:

1. Optimizing the Customs Supervision System

The concessioned controlled premises must have the technological system that integrates the electronic systems of inventory control, video surveillance, security, traceability and real-time monitoring of the goods that enter, remain or leave the premises, which can interoperate with the electronic customs system and with continuous remote access to the customs authorities; as well as comply with the other requirements that are established by rules.

2. Standardizing Import and Export Procedures for Goods

Importers, exporters, customs agents, customs agencies, confederations, chambers or associations, prior to the foreign trade operation they intend to carry out, may make an inquiry to the Tax Administration Service, about the tariff classification and the commercial identification number, of the goods subject to the foreign trade operation. The customs broker and the customs agency shall be responsible for the truthfulness and accuracy of the data and information provided, for the correct determination of the payment of the contributions, for the determination of the customs procedure of the goods, for their correct tariff classification and for the exact determination of the commercial identification number, as well as for ensuring that the importer or exporter it has the documents that reliably prove compliance with its obligations in terms of foreign trade and in terms of non-tariff regulations and restrictions that govern such goods, in accordance with the provisions of this Law and other applicable laws and legal provisions.

3. Promoting the Digitalization of Customs Processes

The electronic file must contain the information and documentation that accredits the resources used to carry out the foreign trade operation. Such as Digital tax receipts online; Commercial invoices or equivalent documents; Electronic payment transfers or letters of credit; Transportation, insurance and related services; Contracts related to the transaction of the goods, etc.

4. Strengthening the Penalty Mechanism for Violations

Penalties for smuggling prohibited items or for failing to prove compliance with regulations, the penalty was increased from 70%-100% of the commercial value of the goods to a penalty of 250%-300%.

II. Effective Date

Most of the provisions will formally take effect on January 1, 2026, while the remaining technical and operational clauses will be implemented in phases within 1 - 3 months after the official effective date.

III. Reminder 

BTL Inc. reminds all suppliers to ensure that your products that your products have already been complied with the local requirements before entering the Mexican market. At the meanwhile, kindly make certification plans in advance to avid the certification delays caused by the updated Customs Law.

IV. About BTL Inc.

BTL Inc. always pays attention to global access market, and is committed to providing the professional, high-efficiency and “on-stop” integration service to the customers. As a CNAS-qualified test laboratory, BTL Inc. can provide various of test-and-certification services, including 2G/3G/4G/5G OTA, RF,MC, Safety, WiFi, BQC, HDMI, USB, etc.