Mexico Updates Customs Rules, Tightens Digital Controls

Mexico overhauled its Customs Law Regulations, reforming, adding, and repealing multiple provisions. The changes prioritize digitalization, institutional coordination, and tighter controls on customs intermediaries. The decree formally incorporates the National Customs Agency of Mexico (ANAM), clarifies definitions, and strengthens use of the Customs Electronic System, including digital seals, electronic signatures, and taxpayer registry requirements. 

Mexico has overhauled the Customs Law Regulations through a decree published in the Official Gazette of the Federation (DOF) on Feb. 23, updating customs procedures, electronic processing requirements, and the regulatory framework for customs intermediaries and service providers.

The reform points to three policy priorities: digitalization, institutional coordination, and tighter operating controls for customs intermediaries and specialized service providers. For importers, exporters, customs brokers, customs agencies, and pre-validation/technology providers, the immediate implication is likely a fresh compliance review of internal procedures, system integrations, and documentation standards, especially where the decree cross-references implementing rules issued through foreign trade regulations. This is an inference based on the breadth of changes described in the decree and the operational nature of the updated provisions.

In a presidential decree, the government revised numerous articles, introduced new provisions and chapters, and removed others to align the regulations with recent institutional and operational changes in Mexico’s customs system. The published decree specifically states that it reforms, adds, and repeals diverse provisions of the Regulations to the Customs Law.

One of the most important changes is the clearer incorporation of the National Customs Agency of Mexico (ANAM) into the regulatory text. The updated definitions in Art. 1 explicitly reference ANAM and also clarify concepts such as the Customs Council and the customs proxy-authorized representative. This is relevant for importers, exporters, and customs operators because it reflects Mexico’s customs institutional structure and reduces ambiguity in legal references used in day-to-day compliance.

The decree also reinforces Mexico’s shift toward digital customs administration. Updated Art. 6 allows parties required to submit information through the Customs Electronic System to use either the digital seal referenced in the Federal Fiscal Code or another SAT-authorized technological identification mechanism, subject to the legal framework applicable to advanced electronic signatures. It also places responsibility on users for the custody and use of those credentials.

New Art. 6-A and 6-B establish operational requirements for individuals and legal entities carrying out procedures through the customs electronic system. These include maintaining an active Federal Taxpayer Registry (RFC), holding a valid electronic signature (e.firma) or other authorized identification mechanism, and registering an email address for notifications. The provisions also require consistency between electronically transmitted documents and the corresponding electronic records, while assigning responsibilities to both users and authorized personnel who capture data in the system. 

Another major area of reform is the regulation of electronic data processing and electronic pre-validation. The decree renames the relevant chapter to expressly include Electronic Pre-Validation and adds Article 7-A, which establishes obligations for entities authorized under Art. 16-A of the Customs Law. Those obligations include continuous service availability, online access for users, pre-validation of customs entries under syntax, catalog, structural, and regulatory criteria, transmission of pre-validated entries to the customs electronic system, technical support, and confidentiality and oversight duties. 

For logistics operators and customs service providers, the decree also updates compliance requirements tied to land-transport customs operations. The reform maintains and refines data requirements for import and export declarations moved by road, including information on containers, transport units, and license plates, and reiterates timing requirements for payment of the customs entry filing before goods enter or exit. The decree also includes provisions related to electronic locks, seals, and their technical operating requirements.

The reform includes a dedicated chapter regulating the Customs Council, linked to Art. 159 Bis of the Customs Law. The decree sets out the council’s composition, operating rules, and meeting structure, including ordinary monthly sessions and extraordinary sessions for urgent or priority matters. It also provides for permanent invited participation by the Agency for Digital Transformation and Telecommunications.

The reform also restructures Title Seven, changing its name from customs brokers and legal representatives to customs brokers, customs agencies, and legal representatives. It adds a new chapter on customs agencies, building out procedural and compliance rules for these legal entities, including references to authorization, registration before customs offices, and publication by ANAM of events such as suspensions or cancellations.

The revised regulatory framework enters into force on Feb. 24.