On September 8, 2025, the 2026 Economic Package was submitted to the Honorable Congress of the Union, proposing substantial amendments to the Customs Law and to the General Import and Export Tax Law (LIGIE). These changes reflect a shift in trade policy and a customs regime with stricter controls. The initiative will be reviewed and voted on by Congress, which may result in changes to the matters outlined herein.

On September 8, 2025, the President of Mexico sent to the House of Representatives her amendment proposals for fiscal year 2026 (the "Bill"), which include: (I) Federal Revenue Law ("FRL"), (II) Federal Fiscal Code ("FFC"), (III) Excise Tax Law ("ETL") and (IV) Federal Duties Law ("FDL"). It should be noted that, as further discussed, the FRL contains amendments to the Income Tax Law ("ITL") and the Value Added Tax Law ("VATL").

In recent years, the regulatory and business environment has changed at an accelerated pace, both in Mexico and globally. What was once considered a recommended practice is now an unavoidable requirement.