Proposal for reform of the Customs Law and the General Import and Export Tax Law (LIGIE)

Below is a summary of the main proposed changes:

A) Authorities and digitalisation

• Real-time digital coordination between the National Customs Agency of Mexico (ANAM) and the Tax Administration Service (SAT) will be strengthened to improve customs operations control.
• A new Digital Transformation Agency is proposed, which will support foreign trade operations through data analysis, traceability, and cybersecurity.
• Mandatory video surveillance will be implemented in all customs facilities, with remote access for authorities.

B) Customs brokers and agencies

• Customs broker licences will be valid for 10 years, renewable, eliminating their lifetime status.
• Brokers will be required to obtain certification every two years.
• Joint and several liability will be established for brokers and agencies, removing current liability exclusions.
• Grounds for suspension or cancellation of licences will be expanded, including repeat offences and tax non-compliance.

C) E-commerce and courier services

• A simplified regime for courier and parcel services will be introduced.
• A fixed contribution factor by sector will be implemented.
• Risk analysis on digital platforms will become mandatory, with online access for authorities.

D) Customs regimes

• In the bonded warehouse regime, the 20-day arrival deadline remains; exceeding it will result in definitive importation.
• The deadline to report surplus goods after arrival will be reduced to 24 hours.
• Real processing activities must be demonstrated in the Strategic Bonded Warehouse (RFE) regime.
• Operations with related companies in the RFE will be prohibited to avoid conflicts of interest.
• IMMEX companies must regularise goods promptly and maintain a complete electronic file (including customs, financial, and payment documents).

E) Procedures and sanctions

• Non-compliance with Official Mexican Standards (NOMs) will no longer result in temporary retention but will be grounds for precautionary seizure.
• Guarantee accounts will be valid for 12 months (up from 6), with mandatory monthly reporting.
• Amendments to customs declarations will require prior authorisation from the MSA.
• The catalogue of infractions will be updated, with stricter and proportionate fines.

F) Secondary changes

• The CFDI with Carta Porte will be mandatory for all shipments.
• The electronic file will also include financial documents and payment receipts.
• Alignment with international treaties, particularly the USMCA, will be reinforced.

LIGIE reform

A separate reform to the General Import and Export Tax Law (LIGIE) is also pending approval. This could affect approximately 1,463 tariff items, increasing applicable duties.

Affected sectors include: automotive, textile, apparel, plastics, steel, home appliances, aluminium, toys, furniture, footwear, leather goods, paper and cardboard, trailers, and glass, among others.

This reform seeks to:

• Leverage the domestic market,
• Balance foreign trade,
• Strengthen national production,
• Promote social welfare through more stable and better-paid jobs for Mexican workers.

At Forvis Mazars, we have specialists ready to support your organisation in assessing the potential impacts of these changes on your business models.