Introduction to the Reform of the Mexican Customs Law
The Secretaría de Hacienda y Crédito Público (SHCP) is pushing for a reform of the Ley Aduanera, which aims to tighten obligations and penalties for customs agents in Mexico.
Potential Changes in the Reform
- Shortening the validity period of customs licenses, although with renewal options.
- Expanding digital traceability systems.
- Reducing the storage period in Strategic Customs Inspection Points (RFE) from currently unspecified to potentially one year, down from five to two years.
Government’s Proposal for Increased Accountability
According to drafts of this legislative reform sent to interested parties, such as business and customs organizations, the federal government proposes to amend the Customs Law to make customs agents 100% responsible for imports into Mexico.
Who are Customs Agents?
Customs agents are private sector members who assist the government in controlling the entry and exit of goods, ensuring proper payment of taxes and duties. In Mexico, there are 804 active customs agents, with 66 more in the process of cancellation through legal proceedings.
Expert Opinion on the Reform
Sergio Islas, Director General of SIEM Business, a company specializing in international trade and a customs agency, believes that if these legislative changes are approved, it will cause delays in foreign trade operations, increase costs due to thorough inspections, boost tariff and other contribution revenue, and strengthen anti-smuggling controls.
“This will slow down trade a bit, as customs agents will have to inspect 100% of goods meticulously, both documentarily and physically… It represents a very drastic change,” Islas said.
Current Responsibilities vs. Proposed Changes
Currently, customs agents are jointly liable for the importation of goods. In certain cases, errors or illegal acts can be attributed to importers or suppliers.
The reform proposes that customs agents will be 100% responsible for what is declared in the cargo manifest (official document that legally protects the entry or exit of goods at the customs office); including values and volumes of goods, payment of taxes and duties, compliance with non-tariff regulations, and restrictions, among others.
Practical Example of the Proposed Changes
For instance, if a customs inspection uncovers 1,500 auto parts when only 1,000 were declared, the excess surpasses 10%, triggering a precautionary seizure. Under current law, the customs agent can disclaim responsibility as they received documents from the importer and the law allows transferring responsibility to the importer. However, with the proposed reform, the customs agent would now be held accountable.
Potential Consequences for Customs Agents
These changes will oblige customs agents to conduct thorough inspections, as any mistake—with or without intent—could result in tax evasion charges. Agents could lose their license or face criminal accusations for omitting high contributions that may be classified as smuggling.
Further Proposals in the Reform
- Reducing customs license duration from lifelong to 10 years, with renewal possibilities.
- Decreasing the storage period for goods in RFE to one year.
Implementation of Electronic Locks in RFE
The government plans to introduce electronic locks in RFE, which will allow tracking of goods from departure to arrival. These devices function as an official GPS and are part of new measures for control and digital traceability.
Expert Recommendation on Customs Agent Regulation
Islas suggests that the role of customs agents in Mexico should be viewed more as facilitators of international trade rather than regulators. He also proposes that the federal government should simplify the process of rewarding or penalizing customs agents who comply with or violate the law.
