Presidential Initiative Proposes Customs, Tariff Reform

The federal government has introduced a sweeping initiative to reform, add, and repeal several provisions of the Customs Law, aiming to modernize operations, align regulations with international standards, and bolster Mexico’s position in global trade. The proposal, presented to the Chamber of Deputies on Sept. 9, 2025, is currently under review by the Commission of Finance and Public Credit as part of the 2026 Federal Economic Package.

Stronger Institutions and Security Oversight

The initiative consolidates the division of responsibilities between the Tax Administration Service (SAT) and the National Customs Agency of Mexico (ANAM). While SAT will retain fiscal authority, ANAM will assume broader operational control, particularly in matters tied to national security. Coordination with the Armed Forces and the National Guard will be strengthened to address smuggling and organized crime risks.

Digitalization and Real-Time Control

A cornerstone of the reform is the expansion of mandatory digital tools, including non-intrusive inspection technologies such as X-ray scanners, automated license plate readers, and video surveillance. Carriers will be required to provide advance cargo information to improve traceability. The initiative also integrates electronic invoicing (CFDI) into customs transport processes, ensuring real-time monitoring and interoperability with Mexico’s electronic customs system.

Modernized Customs Clearance

Customs clearance will shift further toward a fully digital model, reducing paperwork and shortening processing times. Pre-validation and validation processes will be centralized electronically, with a minimum five-year retention period for digital records. The reform also promotes joint customs operations with the United States at border crossings to harmonize security standards and accelerate trade flows.

Tighter Rules for Customs Facilities

Operators of customs facilities and strategic bonded warehouses will face stricter requirements on security, inventory traceability, and accountability. Companies benefiting from strategic bonded warehouse schemes will need to prove transformation or repair activities; otherwise, they must secure guarantees through customs accounts.

Oversight of Trade Facilitation Programs

Programs such as IMMEX (maquiladora export regime), VAT/IEPS certification, and the Authorized Economic Operator (OEA) scheme will be subject to stricter compliance rules. IMMEX companies must maintain detailed electronic inventories, while VAT/IEPS certification will require stronger fiscal compliance. OEA certification will be aligned with World Customs Organization (WCO) standards, with the possibility of permanent disqualification for severe violations.

Regulation of Courier and Express Services

The initiative introduces a dedicated regulatory framework for courier and parcel companies. Firms will need ANAM authorization and must operate risk analysis systems accessible to customs authorities. Authorizations will be renewable but can be revoked if companies fail to comply with obligations.

Professionalization of Customs Brokers and Agencies

Customs brokers and agencies will see significant regulatory changes. Licenses will be valid for 10 years, renewable upon compliance with biennial certification exams, including knowledge and psychometric tests. A new Customs Council will be created to oversee renewals, suspensions, and cancellations of licenses.

Brokers will be required to file annual asset declarations and disclose conflicts of interest. They will also share joint liability with customs agencies for duties and the accuracy of transmitted information. Suspensions or cancellations will apply in cases of tax crimes, repeated non-compliance, or inactivity for more than six months.

Expanded Sanctions and Anti-Smuggling Measures

The reform broadens the scope of customs-related crimes, treating false or incomplete electronic information as contraband. Fines will increase for errors in customs valuation, tariff classification, and rules of origin. New penalties will apply to operators of bonded facilities when goods leave without proper formalities, though rectifications prior to audits may exempt companies from fines.

The proposal harmonizes Mexico’s customs framework with USMCA and other trade agreements, updating legacy provisions from NAFTA. It also establishes stricter controls on imports from countries without trade agreements, ensuring alignment with global security and trade facilitation protocols.

Tariff Adjustments to Support Reindustrialization

Alongside customs modernization, the federal government has presented an initiative to reform several tariff fractions under the Law of General Import and Export Taxes (LIGIE), aiming to strengthen Mexico’s industrial base and reduce reliance on foreign supply chains. The proposal, submitted by President Claudia Sheinbaum to the Chamber of Deputies, forms part of the National Development Plan 2025–2030 (PND) and the long-term Plan México.

According to the initiative, tariffs ranging from 10% to 50% will be imposed on 1,371 import items from countries with which Mexico does not have trade agreements. The affected sectors include chemicals, plastics, glass, leather goods, paper and cardboard, motorcycles, textiles, apparel, footwear, furniture, toys, aluminum, steel, home appliances, and automotive.

The government argues that these measures will help reindustrialize Mexico, foster local production of intermediate and final goods in strategic sectors such as transport, semiconductors, medical equipment, pharmaceuticals, and aerospace, while also reducing import dependency. Another objective is to protect employment and create better-paid, more stable jobs by increasing the participation of Mexican companies in supply chains. The proposal also seeks to correct trade distortions caused by unfair foreign practices and subsidies, while aligning tariff policy with sustainability and regional development goals.

The initiative underscores a shift in Mexico’s trade policy: tariffs will no longer be seen solely as a fiscal instrument but as a strategic tool for industrial and economic policy. By 2030, the government expects at least 50% of strategic supply chains to be supplied by domestic production, alongside strengthened innovation and technological development. Ultimately, the reform seeks to consolidate a model of inclusive, sustainable reindustrialization with high national content, while maintaining Mexico’s active participation in global trade.

Legislative Path

The Customs Law initiative is under review in the Chamber of Deputies, while tariff adjustments will be handled separately. Both initiatives form part of the broader 2026 Federal Economic Package, highlighting the administration’s priority on customs modernization, fiscal strengthening, and industrial development.