Mexico: Decree Published Amending, Adding, and Repealing Various Provisions of the Customs Law
The Amendment to the Customs Law, published on November 19, 2025, and effective mainly as of January 1, 2026, introduces significant changes to strengthen control and oversight of foreign trade. Key highlights include full digitalization of customs processes, increased documentary and technological obligations, and greater responsibilities for customs brokers, bonded warehouses, and companies.
On November 19, 2025, the Federal Official Gazette (DOF) published the Decree amending, adding, and repealing various provisions of the Customs Law (the Customs Law Amendment or “CL Amendment”).
The CL Amendment will take effect on January 1, 2026, with specific exceptions related to deposits in customs guarantee accounts, time limits for temporary import of goods to be returned abroad in the same condition, and the creation of the advisory council. These exceptions will become effective between 1 and 3 months after publication.
Additionally, transitional provisions require the Federal Executive to amend the Customs Law Regulations within 120 calendar days following publication, no later than March 19, 2026.
The CL Amendment modifies, adds, and repeals more than 100 articles of the Customs Law, with the main changes summarized here.
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