Background on the Mexican Customs Law Reform
The Mexican Congress, specifically the Chamber of Deputies, has approved amendments to the Customs Law, which was previously modified by the Senate of the Republic. The reform aims to regulate and modernize Mexico’s customs procedures, with the law set to take effect on January 1, 2026.
Key Details of the Approval
- The project of decree was approved with 343 votes in favor and 123 against.
- The changes were approved in fast track, dispensing with any routine procedures due to their urgency.
- The revised transitional article now states that the Decree will enter into force on January 1, 2026, rather than the day following its publication.
Opposition and Concerns
Despite the approval focusing on the law’s implementation, opposition legislators used the opportunity to voice their disapproval of other recently approved measures. They argue that these changes will negatively impact trade and businesses.
Emilio Lara Calderón (PRI): “Whether the law takes effect tomorrow, next month, or on January 1, it represents a step backward in customs matters. This decision is not a technical relief; it’s an opening for imposing a reform that harms trade, businesses, and citizens.”
Lara Calderón further criticized the transitional article, stating that it does not protect businesses and customs agents but instead creates an uneven regulatory framework, imposing severe penalties without distinguishing between minor errors and tax fraud. He also claimed that the reform transfers responsibilities from the government to customs agents without strengthening civil oversight or transparency.
Teresa Ginez Serrano (PAN) warned that the modifications, presented under the guise of organizing customs, actually centralize power and reinforce a scheme that has facilitated serious crimes against public finances, known as “fiscal huachicol.” She also mentioned that the International Chamber of Commerce in Mexico has pointed out that the reform could potentially slow down the dynamism of foreign trade, which accounts for 36% of Mexico’s national GDP.
Coparmex has also raised concerns, stating that the changes will require system adaptations, catalog harmonization, and employee training, leading to unforeseen operational costs, particularly for small and medium-sized enterprises. Canacintra has echoed these concerns, suggesting that the reform could cause shortages and affect various sectors, disrupting Mexico’s supply chain integration with North America and other trade partners.
Key Changes in the Customs Law
- Granting authorities to the National Customs Agency of Mexico (ANAM) and the Tax Administration Service (SAT) to regulate customs procedures.
- Promoting specialization and competitiveness among customs agents and agencies.
- Implementing stricter penalties for strategically important customs offices that allow the export of goods without fulfilling return formalities or paying required contributions.
Key Questions and Answers
- Q: What is the main focus of the Mexican Customs Law reform? A: The reform aims to modernize and regulate Mexico’s customs procedures, enhancing efficiency and transparency.
- Q: When will the new Customs Law take effect? A: The law is set to enter into force on January 1, 2026.
- Q: What are the main concerns of opposition legislators regarding this reform? A: Opposition legislators are worried that the reform will negatively impact trade, businesses, and create an uneven regulatory framework with severe penalties.
- Q: How might this reform affect Mexico’s foreign trade? A: The International Chamber of Commerce in Mexico has expressed concerns that the reform could potentially slow down the dynamism of foreign trade, which represents 36% of Mexico’s national GDP.
- Q: What are some of the key changes proposed in the Customs Law reform? A: The reform proposes granting authorities to ANAM and SAT, promoting specialization and competitiveness among customs agents, and implementing stricter penalties for strategically important customs offices.
