Key Details and Context
The Mexican Chamber of Deputies has postponed the discussion and vote on President Claudia Sheinbaum’s proposed Customs Law reform until next week, according to Ricardo Monreal, President of the Junta de Coordinación Política (Jucopo) and coordinator of the majority group in the lower house.
This decision came after parliamentary groups requested Monreal to postpone the discussion to adhere to the five-day legal deadline and avoid a fast-track approval. The initial plan was to vote on the customs reform dictamen in the Hacienda and Credit Public Commission of the Chamber of Deputies on Tuesday.
Key Players and Their Roles
Ricardo Monreal, a member of Morena, is the President of the Jucopo and the coordinator of the majority group in the Chamber of Deputies. Carol Antonio Altamirano, also from Morena, heads the Hacienda and Credit Public Commission. The Servicio de Administración Tributaria (SAT), the Agencia Nacional de Aduanas de México (ANAM), and the Secretaría Anticorrupción y Buen Gobierno will form the proposed Consejo Aduanero.
Proposed Changes in the Customs Law Reform
The customs law reform proposes significant modifications affecting crucial aspects of Mexico’s customs operations, including the legal responsibility of customs agents for importing goods.
- Creation of the Consejo Aduanero: This deliberative body will decide on granting, extending, and revoking customs agent and agency licenses.
- License and Authorization Duration: The proposed reform suggests a 10-year validity for licenses and authorizations, extendable for an additional decade. Currently, these are indefinite and terminate if the agent fails to meet obligations or faces extinction causes.
- Responsibility Exclusions Removal: The reform aims to eliminate exclusion clauses for customs agents and agencies’ responsibilities in the Customs Law.
- Enhanced Fiscalization Measures: The reform proposes stricter sanctions for customs facilities allowing unpaid duty or compensatory quota payments during goods’ definitive importation or exportation.
- Technology Collaboration: The reform includes a normative provision enabling customs authorities to sign informatics and technology of information agreements with the Agencia de Transformación Digital y Telecomunicaciones for technological management and data analysis in customs.
Importance of Customs in Tax Revenue
Customs play a vital role in tax collection, accounting for 24% of total tax revenues and 3.6% of Mexico’s Gross Domestic Product (GDP), as per federal government data.
- From January to July 2025, customs revenue reached 836.809 billion pesos, marking a real annual growth of 21%, or an additional 146.362 billion pesos.
- The primary tax collected in customs is the IVA (Value Added Tax), generating nearly two-thirds of the government’s IVA income.
- Other taxes collected in customs include the Impuesto Especial sobre Producción y Servicios (IEPS), Impuesto General de Importación (IGI) or tariffs, Derecho de Trámite Aduanero (DTA), Impuesto Sobre Automóviles Nuevos (ISAN), among others.
Rafael Marín Mollinedo, head of the Agencia Nacional de Aduanas de México, announced that customs tax revenue surpassed one trillion pesos by July 2025, with a real annual growth of 24% and a 7% decrease in customs operations.
Key Customs Revenue Centers
Mexico has 50 customs points (terrestrial, maritime, and air), with Nuevo Laredo, Tamaulipas; Manzanillo, Colima; and Veracruz port customs being the top revenue generators. They collected 128.223 billion, 109.451 billion, and 82.945 billion pesos respectively from January to July 2025.
Key Questions and Answers
- What is the proposed Customs Law reform about? The reform aims to modify significant aspects of Mexico’s customs operations, including the legal responsibilities of customs agents and introducing a Consejo Aduanero to oversee licensing.
- Why was the discussion postponed? Parliamentary groups requested a delay to adhere to the five-day legal deadline and avoid a fast-track approval.
- What is the Consejo Aduanero? The proposed Consejo Aduanero is a deliberative body that will decide on granting, extending, and revoking customs agent and agency licenses.
- How does the reform impact customs tax collection? Customs play a crucial role in Mexico’s tax revenue, accounting for 24% of total tax income and 3.6% of GDP. The reform aims to enhance fiscalization measures and strengthen technology collaboration in customs operations.
