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As of January 1, 2026, the reform to Mexico’s Customs Law comes into force. This legislative update, published in 2025, modifies over 60 key articles and imposes new obligations on importers, customs brokers, and companies involved in international trade.
From digital process integration to enhanced oversight and new documentation requirements, these new regulations aim to strengthen customs control, combat tax evasion, and modernize foreign trade operations in the country.
At Remar International, we’ve prepared this summary to help you understand how to comply with the new standards in the customs and logistics sector.
Key Customs Changes Effective in 2026
1. Customs Law Reform: More Oversight and Accountability
Published in November 2025, the reform includes:
- 65 amended articles
- 44 new articles
- 9 repealed articles
These modifications affect operational procedures, classification criteria, inspections, documentation, and the responsibilities of all parties involved in customs clearance.
Who is affected?
Importers, exporters, customs brokers, logistics operators, carriers, and customs facilities.
2. Electronic Customs Value Manifestation (ECVM): Now Mandatory
As of December 9, 2025, the Electronic Customs Value Manifestation (Manifestación de Valor Electrónica – MVE) fully replaces the previous paper format.
According to Rule 1.5.1. of Mexico’s General Rules on Foreign Trade, importers must transmit the customs value and its supporting documents electronically via VUCEM before clearance.
Key changes:
- Digital supporting documents (invoices, contracts, payments, INCOTERMS, value add-ons).
- Mandatory electronic storage of the full file.
- Penalties for inconsistencies or corrections, depending on the severity of the infraction.
- Required coordination among purchasing, finance, logistics, and legal departments.
3. Enhanced Oversight with Customs Technology and Intelligence
The National Customs Agency of Mexico (ANAM) has strengthened powers to:
- Use artificial intelligence, risk analysis, and digital monitoring.
- Supervise operations in real time.
- Conduct more rigorous audits based on taxpayer profiling.
- Exchange data with SAT, ports, airlines, carriers, and other authorities.
What does this mean for companies?
- Lower tolerance for documentation errors or inconsistencies.
- Increased physical and documentary inspections.
- Greater need for internal traceability and digitalization.
4. Stricter Obligations for Customs Brokers
The reform also introduces:
- Greater accountability for errors in customs entries.
- Tighter reviews of authorizations, licenses, and compliance practices.
- New grounds for temporary or permanent suspension.
- Closer oversight of customs warehouses and auxiliary service providers.
What should customs brokers do?
- Strengthen internal controls.
- Digitize all processes and files.
- Collaborate closely with clients to ensure consistent documentation.
5. Changes in E-commerce, Tariff Classifications, and Simplified Regimes
The new framework also includes:
- Closer monitoring of low-value shipments, parcel services, and e-commerce platforms.
- Updated tariff classifications with new descriptions, technical criteria, and tax treatments.
Implications:
- Additional documentation even for small-value operations.
- Possible automatic review for value discrepancies.
- Need for expert advice to ensure accurate classification of goods.
How Can You Prepare Now?
At Remar International, we help clients adapt to this new stage of Mexico’s foreign trade through:
- Expert consulting in customs and tax compliance
- Implementation of digital solutions for ECVM and traceability
- File, contract, and tariff classification review
- Coordination between key internal departments (procurement, finance, legal, logistics)
- Comprehensive freight forwarding, trading company and customs agency
Ready to Comply and Move Forward with Confidence?
Contact us today and get your operations ready for the future of international trade—with compliance, traceability, and competitive advantages.
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