Amendments to the Customs Law for 2026

Below are the main adjustments and provisions incorporated into the Customs Law:

Definitions and concepts

The concept of “Customs Regime” is introduced.

The concepts of “Tariff Deferral Programmes” and “Equivalent Document” abroad that supports the value of goods are redefined.

Digitalisation and technology

The obligation to implement digital technologies for inventory control, video surveillance, traceability and real-time monitoring of goods entering, remaining or leaving the authorised premises is added.

Control and oversight

The Customs Council is created for decision-making regarding patents and customs brokers, such as authorisations, cancellations, among others.

A validity period of 20 years for patents and authorisations is established, with the possibility of extension.

Obligations for customs brokers and agencies are reinforced: accuracy, tariff classification and integration of electronic files.

Simplified customs clearance

A simplified procedure for customs clearance of passenger goods and courier and parcel companies is introduced.

The maximum period for transmitting the consolidated weekly customs declaration is specified as by Friday of each week.

Guarantees and customs accounts

New rules for deposits in customs guarantee accounts, including the option of a letter of credit, are added.

The obligation to submit a monthly declaration on movements in customs accounts is added.

Document control and traceability

The article determining the content that must be included in the electronic file is amended.

The obligation to retain technical and accounting documentation that supports the processes of manufacturing, transformation and repair of goods in special regimes is added.

Customs regimes

Adjustments are added in temporary importation, bonded warehouse, strategic bonded facility and internal transit.

Specific prohibitions for petroleum products in certain regimes are added.

Consultations and advance rulings

Consultation on tariff classification and commercial identification number is regulated.

An article for resolutions and advance criteria in accordance with international treaties is incorporated.

Sanctions and fines

Customs fines are significantly increased, up to 300% of the commercial value in certain cases.

New grounds for suspension/cancellation for customs brokers and agencies are added.

New specific sanctions for non-compliance in simplified procedures and technological obligations are established.

At Forvis Mazars, we have specialists who can support your organisation in assessing the impact these amendments may have on your business models.