Outlook 2026: Mexico International Trade

1. Greater Oversight and Adjustments to the Mexican Sanctions Regime — In 2026, we may see a more rigorous oversight environment for tax and customs matters, along with possible adjustments to the sanctions regime applicable to foreign trade operations. Authorities have increased compliance obligations, which might heighten companies' exposure to tax assessments, fines, and precautionary measures. In this context, impacted entities may wish to strengthen internal controls, documentation preparedness, and defense strategies in an effort to reduce contingencies and minimize the risk of determinations that may result in costly sanctions.

2. Reform to Customs Law and New Controls — Recent customs law reform may result in: