Changes to Mexico’s Customs Law
Big changes are coming to Mexico’s customs laws on January 1, 2026. President Claudia Sheinbaum’s 2026 Economic Package introduces the most significant overhaul of Mexican customs since 1995. The proposal brings stricter enforcement, a push to modernize the industry, and a major shift toward digital systems that simplify procedures and improve traceability. The new policies also aim to cut down on tax evasion and smuggling.
The largest impact will come via amendments to the Customs Law (Ley Aduanera) and the General Import and Export Tariffs Law (LIGIE). This means a move to fully digital customs entries and a new duty rate for nearly 1,500 classification codes across multiple industries.
Customs Law Changes
The updates focus on improving efficiency and tracking, which will increase compliance requirements and liability for customs brokers and importers. Key changes include:
- Joint liability between customs brokers and importers
- Full digitization of customs processes (electronic inventories, video surveillance, and traceability)
- Increased penalties for false declarations, under-valuations, and other violations
- Stricter requirements for customs brokers, including fixed-term licenses and mandatory re-certification every two years
- Stricter regulations on bonded warehouse use
- Creation of a Customs Council to oversee customs brokers and licensing
- Simplified procedures for carrier & parcel shipments
Changes to the General Import and Export Tariffs Law (LIGIE)
These updates aim to protect domestic industries and increase tax and duty collection. Key points include:
- Increased tariffs on 1,400 classification codes of goods from countries without a free trade agreement with Mexico
- New duty rates of 35-50% on goods from vulnerable industries (automotive, textile, plastics, steel, appliances, toys, furniture, footwear, and others)
- No changes to imports from free trade agreement partner countries.
These changes may cause operational delays and challenges as they are implemented. If you would like further information on these changes, please contact Scarbrough today for assistance.
