PPEF 2026 Allocates US$183 Million to Modernize Mexico’s Customs

The federal government has allocated MX$3.42 billion (US$183 million) to the National Customs Agency of Mexico (ANAM) under the 2026 Federal Expenditure Budget (PEF), underscoring the administration’s commitment to modernizing customs as key to Mexico's trade competitiveness.

According to the budget proposal, most of ANAM’s resources will go toward salaries and operational expenses, ensuring continuity in border inspections, import and export monitoring, and compliance with international standards. A smaller portion will finance infrastructure and investment projects, including the expansion of Altamira Customs, adjustments to export facilities, new accommodation for customs personnel under UNAPROP 12, and reinforced National Guard security services at customs posts.

As nearshoring accelerates Mexico’s role as a manufacturing and logistics hub, efficient customs operations have become critical to reducing bottlenecks and securing fiscal revenues. The government emphasized that ANAM’s budget is designed to strengthen inspection capacity, modernize customs systems, expand personnel training, and improve the valuation of goods. These measures aim to reinforce ANAM’s dual role of facilitating trade while combating illicit activities.

In addition, the government proposed adjustments to the Customs Law and the General Import Tax to impose tariffs ranging from 10% to 50% on imports from countries with which Mexico does not have trade agreements. These tariffs would apply to 1,400 tariff items covering a wide range of industries, including chemicals, plastics, glass, leather goods, paper and cardboard, motorcycles, textiles, apparel, footwear, furniture, toys, aluminum, steel, appliances, and automotive products.

The administration highlighted that the 2026 fiscal strategy will not raise VAT or Income Tax. Instead, revenue growth will rely on customs modernization under a reformed Customs Law, stronger controls against tax evasion and invoice forgery schemes, and protections for domestic industries such as textiles, footwear, and automotive manufacturing through Plan México.

During a press conference, President Claudia Sheinbaum noted that Mexico is already achieving historic levels of tax and non-tax revenues, with collections expected to rise by 6.3% in 2026. Customs duties alone are projected to generate MX$165 billion, helping total tax revenue reach 15.1% of GDP. Through the budget program ‘Customs Operation Control Services,’ ANAM will continue directing customs services nationwide to facilitate compliance, safeguard trade flows, and strengthen revenue collection.

“So far in 2025, customs have collected MX$981 billion, a 27% increase compared to last year. While this demonstrates strong potential, the administration stressed the importance of ensuring modernization efforts also support SMEs, avoiding burdens that could hinder commerce and investment,” says Juan José Sierra, President, COPARMEX.

The Federal Revenue Law (LIF) 2026 reaffirms ANAM’s strategic role in managing customs revenues and fiscal operations. One of its key provisions secures ANAM’s funding by allocating the Customs Processing Fee (DTA), the fee charged for customs procedures. Under the law, 92% of DTA collections will continue funding ANAM, while the remaining 8% will be transferred to the Tax Administration Service (SAT). This arrangement ensures stable resources for ANAM after the expiration of a prior agreement between both institutions.

The law also includes ANAM in fiscal stimulus programs for businesses. Companies with revenues below MX$300 million in 2024 and pending tax obligations, including those linked to foreign trade operations, may qualify for debt relief measures. Additionally, the legislation mandates coordination between ANAM, SAT, the Ministry of Finance (SHCP), the Ministry of Economy, and the Ministry of Security to register and manage revenues from customs-related charges, such as fines, permits, and concessions.