Overview
- President Claudia Sheinbaum published the customs reform in the federal gazette, with most provisions taking effect on January 1, 2026 and specific articles (86-A, 106, 107, 145) phasing in one to three months after the law takes effect.
- The decree sets implementation deadlines of 120 days to amend the regulation and 90 days for the Finance Ministry to issue operating guidelines for the new Customs Council.
- The reform creates a Customs Council with authority over granting, suspending, canceling, or extinguishing customs agent patents and authorizing or disabling customs agencies, with defined voting procedures.
- Sanctions expand and rise sharply, including fines of 250–300% of a good’s commercial value in cases such as false foreign supplier information or failure to meet non-tariff regulations.
- Customs posts must integrate electronic inventory controls, real-time traceability, video surveillance, remote access, AI and biometrics; agents face triennial recertification and an ANAM-issued electronic ID badge with a 240‑peso fee.