Customs Agents to Bear Legal Responsibility
A significant aspect of the proposed customs law reform is the introduction of joint legal responsibility for customs agents. This means that customs agents will be legally accountable alongside the companies importing or exporting goods, ensuring that declarations at customs align with reality. Carlos Alberto Puga, Director of Revenue for the National Customs Administration of Mexico (ANAM), highlighted that agents will face legal consequences if irregularities are detected in customs operations.
This change will transform the relationship between businesses and customs agents, requiring increased trust, transparency, and verification protocols.
Increased Use of Technology for Oversight
The reform aims to strengthen customs oversight through technology, including the digitalization of customs procedures, implementation of Artificial Intelligence (AI), biometrics, and risk analysis to detect smuggling.
Additionally, there will be enhanced monitoring of the IMEX program, which allows temporary imports without immediate tax payment under the promise of subsequent exportation after processing. The reform may introduce safeguards to ensure that goods imported under IMEX benefits are genuinely processed, transformed, and exported out of the country, addressing previous abuses where goods were imported under IMEX but remained in Mexico for internal commercialization without paying IVA or IEPS.
Another key objective of the reform is potential protection for domestic industries, particularly in strategic sectors like textiles, footwear, automotive, and electronics.
Customs’ Contribution to Mexico’s Economy
Revenue collection at customs is “crucial for Mexico’s economy,” representing 24% of the federal government’s total tax income and 3.6% of the nation’s Gross Domestic Product (GDP).
From January to July 2025, customs collected MXN 836.809 billion, a real growth of 21% compared to the previous year, resulting in an additional MXN 146.362 billion. This is a historic collection figure for the given period.
The primary tax collected at customs is the Value-Added Tax (VAT), generating nearly two-thirds of the government’s total VAT income. Other taxes collected at customs include the Special Production and Services Tax (SPS), General Import Duty (GID), Customs Brokerage Fee (CBF), New Vehicle Import Tax (NVIT), among others.
Militarization of Customs
In May 2022, former President Andrés Manuel López Obrador transferred control of Mexico’s 50 customs to the Armed Forces, moving from the Tax Administration Service (SAT).
In January 2022, the ANAM was created by presidential decree as a decentralized body under the Ministry of Finance, led by military personnel, replacing the General Customs Administration, which was part of the SAT structure.
Key Questions and Answers
- What is the main focus of the proposed customs law reform? The reform aims to increase legal accountability for customs agents and enhance oversight through technology at Mexico’s 50 customs offices.
- Who are the customs agents, and what will change for them? Customs agents will now share legal responsibility with importing or exporting companies, ensuring customs declarations align with reality. They will face legal consequences if irregularities are detected.
- How will technology be integrated into customs operations? The reform plans to digitalize customs procedures, implement AI and biometrics for smuggling detection, and strengthen monitoring of the IMEX program.
- What is the significance of customs revenue for Mexico’s economy? Customs revenue contributes 24% of the federal government’s tax income and 3.6% to Mexico’s GDP, making it crucial for the nation’s economy.
- What changes occurred in the management of Mexico’s customs offices? In May 2022, control of Mexico’s customs was transferred from the SAT to the Armed Forces, leading to the creation of the ANAM under military leadership in January 2022.
