##  [Mexico: The new decree amending and adding various provisions to the Customs Law focuses on customs valuation and combating undervaluation](/en_GB/new/mexico-new-decree-amending-and-adding-various-provisions-customs-law-focuses-customs-valuation) 

# Mexico: The new decree amending and adding various provisions to the Customs Law focuses on customs valuation and combating undervaluation





Mexico - 11 / 05 / 2026

















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**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](https://www.garrigues.com/sites/default/files/noticias/files/the-new-decree-amending-and-adding-various-provisions-to-the-customs-law-focuses_mexico_en.pdf).









[México](/en_GB/tags/mexico), [LatAm](/en_GB/tags/latam), [Tax](/en_GB/tags/tax)





---

 This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.



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