Mexico: The new decree amending and adding various provisions to the Customs Law focuses on customs valuation and combating undervaluation
The Federal Executive amends and adds various provisions to the Customs Law to strengthen the enforcement powers of customs authorities and combat the undervaluation of imported goods.
On October 23, 2026, the Decree amending and adding various provisions to the Customs Law was published in the evening edition of the Official Gazette of the Federation (DOF); it will take effect on January 1, 2027.
The amendment significantly modifies the mechanisms for supervising and controlling foreign trade operations, particularly the verification of the declared value of goods, the exercise of auditing and verification powers, the applicability of preliminary seizures, their substitution with guarantees, and certain cases of infractions.
You can consult the full document here.
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+52 55 1102 3570
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+52 55 1102 3570