Overview

• The Senate is set to receive the Paquete Económico 2026 on September 8, which includes a proposed rewrite of the Ley Aduanera and measures against invoice fraud.
• Draft customs changes emphasize digitalization, artificial intelligence, biometrics, risk analysis, electronic locks and tracking, and tighter oversight of programs such as IMEX.
• Agentes aduanales would face full legal responsibility for declarations, with proposals to shorten license terms to about 10 years and to cut storage periods in Recintos Fiscalizados Estratégicos.
• The administration reiterates there are no new taxes, focusing instead on curbing fake invoicing and boosting customs collections, which totaled 836,809 million pesos from January to July 2025, a 21% real increase.
• Senate leaders highlight the removal of banks’ tax deduction linked to IPAB, and fiscal experts expect intense lobbying and potential amparos from affected sectors.