Supreme Court Upholds Legality of Mexico’s Customs Agency

In a unanimous decision, the Second Chamber of Mexico’s Supreme Court of Justice (SCJN) ruled in favor of the creation of the National Customs Agency of Mexico (ANAM), which was established by a presidential decree from President Andrés Manuel López Obrador. This decision reverses previous lower court rulings, which had declared the agency’s creation unconstitutional.

Earlier this year, the First Collegiate Administrative Court of the First Circuit deemed ANAM’s creation unlawful, arguing that the presidential decree bypassed legislative processes and violated the principle of legal reserve. The court had also raised concerns about the transfer of customs authority from the Tax Administration Service (SAT) to ANAM without proper legislative reform, as SAT had traditionally managed customs operations, as previously reported by MBN.

However, according to ANAM’s response to the ruling, the Supreme Court overturned this ruling, affirming that both the executive and legislative branches have the constitutional authority to create decentralized agencies like ANAM through either law or presidential decree. The court cited Articles 89 and 90 of the Mexican Constitution and relevant sections of the Organic Law of Federal Public Administration, which provide the legal basis for such creations. The court also referenced past jurisprudence, including the establishment of other decentralized bodies like the Federal Attorney for Environmental Protection (PROFEPA).

ANAM was initially created in July 2021 through a Presidential decree, with a transitional article indicating that it would become fully operational after necessary legislative reforms to the SAT law. By December 2021, a new reform effectively militarized customs operations, and the need for further legal reforms was dropped. ANAM subsequently assumed full control of customs resources, including personnel and infrastructure, from SAT.

The controversy surrounding ANAM’s establishment largely centered on the involvement of military personnel in customs operations and the creation of two new customs-related trusts controlled by the Mexican Navy (SEMAR) and the Ministry of National Defense (SEDENA). Critics argued that these moves skirted necessary congressional debate.

Several businesses and individuals used the previous court ruling to challenge fines and sanctions imposed by ANAM, arguing that the agency’s officials lacked the legal authority to carry out customs duties. However, the Supreme Court has invalidated those arguments.

The SCJN further clarified that ANAM operates as a decentralized body under the Ministry of Finance and Public Credit (SHCP), with full autonomy in technical, operational, administrative, and fiscal matters. It reaffirmed that ANAM has exclusive control over customs operations, enforcing regulations related to the import and export of goods and overseeing the collection of customs duties.