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On February 23, 2026, President Sheinbaum published amendments to the Regulations of the Mexican Customs Law (Reglamento de la Ley Aduanera) in the Official Gazette (Diario Oficial de la Federación) . The amendmentswill enter into force on February 24, 2026.
These modifications seek to harmonize the Regulations with the recent amendments to the Mexican Customs Law and with the General Foreign Trade Rules issued by Mexico's Tax Administration Service (SAT). The reform strengthens the regulatory framework governing electronic customs processes, documentation control, and compliance obligations of foreign trade operators.
Key Highlights
- Reinforced Consistency Between Transmitted Information and Electronic Files.The obligation is strengthened to ensure that information transmitted through the Customs Electronic System (Sistema Electrónico Aduanero – SEA ), including the Electronic Single Window _(VUCEM) , fully matches the corresponding electronic file (expediente electrónico).
- Mandatory Internal Control Procedures.Importers, exporters, customs brokers, and customs brokerage firms must implement documented internal control procedures governing the collection, integration, transmission, and retention of foreign trade information.
- Expanded Verification Powers. Customs authorities' powers to request, review, and verify transmitted electronic documentation are clarified andreinforced, increasing exposure in audit and post-clearance review scenarios.
- Heightened Responsibility and Traceability Requirements.The amendment strengthens compliance responsibilities related to traceability and document management across all foreign trade participants.
Additional Areas Addressed
The reform includes provisions relating to:
- Procedures conducted through the Customs Electronic System (SEA)
- Electronic data processing and pre-validation services
- Consistency between declared customs value and the CFDI (electronic tax invoice), equivalent commercial documents, and transportation documents
- Required attachments to the Pedimento and to the Electronic Valuation Manifest (Manifestación de Valor)
- Maintenance of electronic files by importers, customs brokers, and customs brokerage firms
- Reporting obligations of courier and parcel service companies
- Provisions concerning the Advisory Council of ANAM and SAT, as well as the Customs Council
- Additional requirements applicable to customs brokers, customs brokerage firms, and legal representatives
Practical Impact
This amendment reinforces legal certainty, transparency, and traceability within Mexico's Customs system. Companies engaged in cross-border trade with Mexico should review their internal compliance controls, document retention systems, valuation support files, and electronic transmission processes to ensure full alignment with the updated regulatory framework.
We recommend conducting an internal compliance assessment to mitigate risk exposure in potential customs audits.
Official publication: https://dof.gob.mx/nota_detalle.php?codigo=5780677&fecha=23/02/2026#gsc.tab=0
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
