On October 23, 2026, the Decree amending and supplementing various provisions of the Customs Law (the “Decree”) was published in Mexico’s Official Gazette (DOF). The amendments strengthen customs valuation enforcement, modify precautionary seizure and its substitution, and introduce new provisions on customs violations and penalties.
The Decree amends Articles 151(VII), 153 (second paragraph), 154 (second paragraph), and 177(XII), and adds provisions to Articles 144(XII) and 185(I), (II), and (III) of the Customs Law.
Where the value declared in the customs entry is lower than the transaction value of identical or similar goods determined under Articles 72 and 73 of the Customs Law, the customs authorities must initiate their verification and audit powers ex officio.
Precautionary seizure may be triggered where the value declared in the customs entry is lower than the transaction value of identical or similar goods determined under Articles 72 and 73 of the Customs Law. Application will depend on the goods and procedures specified in implementing provisions, as contemplated in the Decree’s Second Transitory Article.
If the interested party submits documentary evidence establishing the lawful presence or possession of the goods, rebutting the grounds for seizure, or showing that the declared value was determined in accordance with customs valuation rules—in cases under Article 151(VII)—the authority must immediately issue a decision without imposing penalties. As applicable, the authority must return the goods, release the guarantee, or refund the cash deposit.
If the seizure is not rebutted, a final decision must be issued within four months from the date on which the case file is duly complete. Failure to issue a decision within that period renders the proceedings that initiated the procedure ineffective.
For goods not subject to official estimated prices and seized under Article 151(VII), the interested party may request substitution within ten business days following notice of initiation of the administrative proceeding:
The deposit must equal the taxes, duties and countervailing duties that would arise from the difference between the declared value and the transaction value of identical or similar goods.
The violation is triggered where, during an audit, a value at least 20% below the transaction value of identical or similar goods is found to have been declared under a customs regime allowing duties to be assessed without payment, provided that, had the goods been definitively imported, import duties and, where applicable, countervailing duties would have been wholly or partially unpaid.
For hydrocarbons and petroleum products, fines of 50% to 100% of the commercial value of the goods will apply to the violations covered by Sections I, II and III of Article 185.
The Decree takes effect on January 1, 2027. Customs authorities must publish, no later than December 31, 2026, provisions identifying the goods and procedures subject to Article 151(VII). For other goods, they may establish the percentage difference between declared value and the transaction value of identical or similar goods to be considered for precautionary seizure.
These amendments strengthen the enforcement powers of customs authorities and increase the risks of precautionary seizure of goods, determination of customs violations, and imposition of penalties, particularly in connection with customs valuation and transactions involving hydrocarbons and petroleum products. In this context, it is essential to review customs valuation procedures, strengthen supporting documentation for foreign trade operations, and implement internal controls to mitigate potential risks. At Mijares, Angoitia, Cortés y Fuentes, we assist our clients in identifying the implications of these amendments and implementing compliance and risk prevention strategies aligned with the new regulatory framework.
Legal Notice: This Client Alert is for informational purposes only and does not constitute legal advice or a formal opinion on any specific matter. The information contained herein reflects a general analysis prepared by our attorneys based on information available at the time of publication. Any reproduction, citation, or reference to this content must be expressly attributed to Mijares and should not be construed as a public statement or comment made by the firm to the media.
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