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Mexico’s Congress moves forward with Customs Law Reform

  • 30th October 2025

The Mexican Congress  (legislative body) recently approved modifications on the Mexican Customs Law.
When does the Customs Law take effect?
It will take effect starting January 1, 2026, following a modification to the first transitional article. 
The modification made by the Senate of the Republic to this transitional article stipulates that “this Decree shall enter into force on January 1, 2026, and not on the day after its publication as currently stipulated, except for:The modification to Article 86-A, Section I, second paragraph, which shall enter into force the month after the entry into force of this Decree; and Articles 86-A, Section III, 106, Sections V and VI, 107, and 145, which shall enter into force three months after the entry into force of this Decree.” 
What Are the Changes in the New Customs Law?
Key changes include:
-Grant more powers to Mexico’s National Customs Agency (ANAM) and Tax Administration Service (SAT) as customs authorities
-Promote the professional development and competitiveness of customs agents and customs agencies
-Propose stricter sanctions for “strategic supervised facilities” that allow goods to leave without completing procedures for re-export or payment of taxes/contributions
-Establish a Customs Council, responsible for deciding on the issuance, suspension, revocation and termination of customs agent licenses
-Simplify customs clearance procedures for courier and parcel companies
-Update the Fiscal Deposit Regime (Régimen de Depósito Fiscal) in general warehouses
Reactions to the New Customs Law
The Confederation of Mexican Employers (Coparmex) has warned that the changes will require companies to adapt systems, standardize catalogs, and train personnel, which will generate unforeseen additional operating costs—especially for small and medium-sized enterprises (SMEs).
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