Mexico’s New Customs Law Explained
The Mexican Congress has approved a comprehensive reform to the Customs Law and its tariff schedules to increase oversight and transparency. The bill, which took effect in January 2026, represents the largest change to customs law in Mexico since 1995.
The reform introduces significant institutional changes to Mexico’s customs system and transforms three main aspects. The first change affects Mexico’s 800 customs brokers. The reform removes lifetime licenses and now offers a renewable 20-year license, with an additional certification required every three years. Previously, customs brokers were also exempt from legal responsibility for the content and tariff rate of the products they oversaw. The new reform holds them responsible for the accuracy of declarations, tariff classifications, and tax compliance.
To implement these reforms, the legislation established the creation of a Customs Council, comprising representatives from the Ministry of Finance (SHCP), the Tax Administration Service (SAT), the National Customs Agency of Mexico (ANAM), and the Ministry for Anti-Corruption and Good Governance. This new body will oversee the authorization, renewal, suspension, and revocation of customs broker licenses.
The second significant change to customs law is increased enforcement and restrictions on temporary imports within the IMMEX program. IMMEX is a Mexican government initiative allowing foreign companies to temporarily import raw materials, components, and machinery duty and VAT-free for manufacturing, processing, or repair, provided the finished goods are exported within a specified timeframe. This reform aims to ensure that goods brought into the country under the program are properly processed and re-exported, rather than remaining in or entering the domestic market.
The Mexican Congress also proposed tariff reform that introduced significant changes to Mexico’s trade structure. Mexico will expand tariffs to 1,463 product classifications. The initiative increases import duties of up to 35%, and in some instances 50%, on goods originating from countries without a free trade agreement with Mexico. Key sectors impacted include automotive and auto parts, plastics, textiles and apparel, footwear, steel, furniture, and consumer goods. According to Mexican President Claudia Sheinbaum, these measures aim to strengthen customs oversight, enhance fiscal collection, and eliminate opportunities for illicit trade practices.
The reform is presented as a necessary step to improve oversight and strengthen accurate reporting. Legislators and officials supporting the reform describe it as part of a broader effort to modernize customs operations. The Ministry of Finance and ANAM have indicated that the reform is intended to promote transparency and enhance accountability in customs brokers’ procedures. Nevertheless, some customs broker associations and opposition legislators have raised concerns about the reform’s potential to disrupt increased trade in the country. Critics argue that the new framework could increase import costs, lengthen clearance times, and add administrative complexity for private operators. There are additional concerns about the increased liability imposed on customs brokers, noting that the reform does not include new mechanisms to address corruption among public officials. Others have cited the magnitude of potential fines of up to 300% as excessive.
The Customs Law reform represents the most comprehensive update to Mexico’s customs framework since the 1995 modernization under NAFTA. If implemented as planned, it will significantly modify procedures for brokers, importers, and exporters. Because the reform does not address corruption among customs officials, the reform’s success will depend on the ability for increased oversight to take place without stifling legitimate trade.
