Changes to the General Foreign Trade Rules 2025

A. In relation to the main changes published, we find the following:

1. It is added that, in the departure besides from the entry of goods from the country, the cause of suspension in the Importer's Registry, in customs inspections or verifications during transport, weapons or narcotics are detected without complying with the applicable regulations or if they are prohibited goods.
2. The requirements for obtaining or extending authorisations for dispatch in a location other than the authorised one, authorised by the Ministry of Energy (“SENER”), the Energy Regulatory Commission, or the National Energy Commission, are reinforced. Permits must be obtained in advance, and it must be demonstrated that the facilities comply with the necessary conditions.
3. Changes to two electronic tablets and two computers in passenger baggage and allowances and in allowances for drivers in international traffic.
4. Changes in passengers over the age of eighteen are allowed to bring a maximum of twenty packs of cigarettes as part of their duty-free allowance.
5. The amount allowed for the entry of goods other than personal luggage by land is modified, increasing from $300 to $500 USD, bringing it into line with the amount previously applicable for the entry of passenger goods by air or sea.
6. It is clarified that transport documents for the import and export of hydrocarbons and related products may be in the name of subsidiaries or affiliates authorised under the Hydrocarbons Sector Law.
7. It is added that the current permit for international transit through natural gas pipelines can be issued by either the Energy Regulatory Commission or the National Energy Commission.
8. It is added that the data contained in the customs declaration may be corrected as many times as necessary, if this is done before the automated selection mechanism is activated. In addition, the customs declaration may be corrected for administrative or minor errors once the automated selection mechanism has been activated, except in certain cases.
9. It is added that registered courier and parcel delivery services companies may calculate and pay their contributions periodically appearing before customs the office for the customs clearance of shipments from a country that is part of the USMCA, whose value does not exceed $117 USD.

New rules:

1. The specifications of the obligations of the guaranteeing and/or issuing association of the ATA Carnet and the specific causes for cancellation of the authorization of the same association are added.
2. Authorisation is added for the temporary importation of goods intended for the 2026 FIFA World Cup, through a specific procedure and through designated customs offices. Destruction is provided for in the event of damage, with prior authorisation.
3. The deadline for companies to comply with the requirements has been extended to January 9, 2026, and the deadline for applying administrative facilities for companies registered in the Basic Basket Products has been extended by one year to March 31, 2026.

B. Amended Annexes

1. Annex 1: A new format has been added for the temporary importation of goods intended for the 2026 FIFA World Cup and related events, and it has been modified the Customs Declaration for passengers arriving from abroad, available in Spanish and English.
2. Annex 2: Includes procedures related to the Importer's Registry and their specific sectors, authorisation and extension for the entry or exit of goods from national territory through locations other than those authorised, authorisation for the temporary importation of goods destined for the FIFA World Cup 2026 and related events, and procedures related to associations that guarantee and issue ATA Carnets.
3. Annex 5, 3/LA/NV On the importation of sugar mixtures with substances such as activated carbon. A warning is issued regarding the use of these mixtures to avoid taxes under trade agreements, which may constitute smuggling or tax fraud, also implying criminal liability for those who advise or participate in these practices.

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