Mexico’s 2026 Economic Package to Prioritize Customs Reform

Mexico’s 2026 Economic Package, set to be delivered on Sept. 8 to Congress, will focus on strengthening tax collection without creating or raising taxes. Instead, authorities plan to leverage digitalization, enhanced oversight, and anti-evasion measures to boost revenue. The document will be formally received by the Chamber of Deputies at 5:00 PM and by the Senate at 8:00 PM., in line with legal deadlines.

Customs at the Core of Fiscal Strategy

According to the Pre-Criteria 2026 of the Economic Package 2026, the reform agenda places customs at the heart of fiscal modernization. The Digital Transformation and Telecommunications Agency (ATDT), the Tax Administration Service (SAT), and the National Customs Agency of Mexico (ANAM) will strengthen controls at customs, aiming to improve foreign trade supervision and further reduce smuggling and tax evasion.

A key proposal is to make customs brokers legally co-responsible alongside importing and exporting companies. “This will transform the relationship between companies and customs brokers, requiring greater trust, transparency, and verification protocols,” noted Incomex during a recent podcast, reports El Economista.

Brokers could “face legal consequences” if irregularities are detected in customs declarations, as previewed at the World Integrity & Compliance Forum, says Carlos Puga, Director of Revenue, ANAM.

Technology, Domestic Production, and IMMEX Oversight

The reforms also aim to integrate technology-driven customs oversight through digital procedures, AI, biometric verification, and risk analysis tools to combat smuggling.

Additionally, the IMMEX program, which allows tax-free temporary imports for export purposes, will be subject to stricter controls. Authorities seek to prevent abuse, where goods enter under IMMEX but remain in Mexico’s domestic market without paying VAT or IEPS. “This change would force many companies to rethink supply chains and strengthen internal controls,” warns Incomex.

Another pillar is protection for domestic industries such as textiles, footwear, automotive, and electronics. The reform seeks to curb unfair practices like undervaluation of imports, which harm Mexican producers. “It is not about closing the economy but ensuring fair and legal competition,” Incomex explains.

ANAM reports that from January to June 2025, foreign trade revenue reached MX$711.93 billion (US$38.11 billion), a real growth of 23.4% compared to the same period in 2024. This included an 18.8% real increase in VAT collection. Other key levies collected at customs include the Special Tax on Production and Services (IEPS), the General Import Tax (IGI), the Customs Processing Fee (DTA), and the New Automobile Tax (ISAN).

Mexico has 50 customs offices nationwide. The top contributors are Nuevo Laredo (MX$128.22 billion), Manzanillo (MX$109.45 billion), and Veracruz (MX$82.95 billion) between January and July 2025.

Calls for Comprehensive Reform

Industry groups also demand deeper institutional change. In May, Gina Estrada, President of the Association of Women in Customs (AMA), proposed a four-pillar strategy: cutting-edge technology, transparency, risk management, and public-private collaboration. “The law must align with digital realities. We need AI, biometric verification, and predictive analytics to make customs smarter and more efficient,” says Estrada.

Senators have echoed these concerns. Juan Carlos Loera, President of the Northern Border Affairs Commission, says that customs are “a frontline defense against organized crime, smuggling, and illegal trade.” Senator Olga Sosa adds that ANAM has already quadrupled foreign trade revenue and cancelled irregular contracts worth over MX$10 billion (US$509.85 million). “It is time the law keeps pace with the agency’s accomplishments,” she said.

President Claudia Sheinbaum stated on April 15 that reforms will enforce shared accountability across the customs chain: “The customs agent is like a notary, entrusted with reviewing and verifying imports and exports. We want full responsibility: from the importer and the customs broker to the public officials involved.”