Key changes in foreign trade for 2026: new rules and responsibilities

Three foreign traderelated files are formalised

• Permanent file of the Customs Broker 
• Specific file for each customs operation 
• File relating to the Electronic Value Manifestation for each operation 

Relevant foreign trade rules for 2026 

Rule 1.4.14: Establishes the electronic file of the customs broker’s client. 
The customs broker must compile and retain fiscal, customs and foreign trade information of the importer/exporter. 

Rule 3.1.42: Strengthens the obligation to demonstrate the materiality of operations. 
It specifies the documentation required to evidence foreign trade operations. 

Rule 4.3.22: Requires productionprocess documentation for companies under the IMMEX Programme. 

This includes technical, operational and inventorycontrol information. 

Rule 4.8.18: Defines the technical and accounting documentation required to evidence processes of manufacturing, transformation and repair within Strategic Bonded Warehouses. 

Potential impacts on companies 

• Increased information requirements and greater documentary workload. 
• Higher exposure to findings during customs and tax audits. 
• Risk of PAMA actions, fines and seizures due to insufficient documentation. 
• Suspension or cancellation of importer/exporter registers, IMMEX programmes or authorisations. 
• Need to review customs files, processes and internal controls. 

How can we help?  

• Support in defining new criteria with Customs Brokers applicable to the company. 
• Comprehensive customscompliance review to identify gaps in documentation, controls and processes. 
• Implementation or updating of the electronic file in line with Rule 1.4.14. 
• Assistance in managing and reviewing Value Manifestations, with sanctions coming into effect on 1 April 2026. 
• IMMEX support: technical review of processes, integration of annexes and strengthening of inventory controls. 
• Training for internal teams on new obligations and best compliance practices