Senate Advances Reform to Modernize Mexico’s Customs Law

Mexico’s Senate is advancing the analysis of a comprehensive reform to the Customs Law aimed at modernizing the national customs system, enhancing transparency, and strengthening the fight against smuggling, tax evasion, and illicit trade.

During a joint session of the Finance and Public Credit Committee and the First Committee on Legislative Studies, federal officials reviewed the reform, which includes 65 modifications, 44 additions, and nine repeals to the current law.

Toward a Transparent and Technological Customs System

Carlos Lerma, Deputy Minister of Revenue, Ministry of Finance and Public Credit (SHCP), says that the reform represents more than a set of technical adjustments, as it is a comprehensive transformation of Mexico’s customs framework. “This reform seeks to provide an efficient and transparent system that strengthens competitiveness, protects national industry and jobs, and contributes to national security by preventing illicit trafficking and contraband,” he says.

Lerma adds that the proposal will strengthen the rule of law and transparency by tackling corruption and tax evasion, promoting fairer contributions to finance social programs, infrastructure, and essential services.

Senator Manuel Huerta, President, First Committee on Legislative Studies, highlights that lawmakers have been in close dialogue with customs broker associations to ensure the reform reflects sector realities. He underlines that customs agents are the “first line” of Mexican foreign trade, given their crucial role in ensuring lawful and efficient border operations.

Institutional and Technological Strengthening

According to Lerma, the reform will ensure that both the National Customs Agency of Mexico (ANAM) and the Tax Administration Service (SAT) have the necessary legal and operational powers to perform their duties effectively.

A key measure is the creation of the Customs Council, an interagency body made up of SHCP, ANAM, SAT, and the Ministry for Anti-Corruption and Good Governance. This council will oversee the authorization, renewal, suspension, and revocation of customs licenses, enhancing transparency and oversight in decision-making.

The reform also allows customs authorities to collaborate with the Digital Transformation and Telecommunications Agency (ATDT) to integrate advanced data analysis and digital systems to modernize customs operations.

The bill eliminates lifetime licenses for customs brokers, replacing them with 20-year licenses requiring certifications every three years. It also expands the list of infractions, raises fines, and enforces stricter penalties to deter misconduct and improve accountability in foreign trade. Lerma adds that these measures will help counter tax evasion, undervaluation, unreturned temporary imports, and misuse of special regimes, ensuring a fairer and more competitive customs environment.

Combating Illicit Practices and Protecting the Economy

Erick Jiménez, Head of the Foreign Trade Audit Administration, SAT, says that the reform does not aim to harm compliant operators but to combat illegal practices that undermine the economy, public health, and national security. He adds that the reform results from “an exhaustive analysis of illegal activities carried out by importers, customs brokers, bonded warehouses, and IMMEX companies,” urging senators to support the reform to strengthen Mexico’s ability to fight contraband and illicit trade.

Customs operations are a key source of fiscal revenue and employment, says Rafael Marín, Head, ANAM, describing foreign trade as “the window through which the world looks at Mexico.” He underscores the need for modernization to increase efficiency, strengthen revenue collection, and prevent illegal goods from entering the country.