ARTICLE · 28 NOVEMBER 2025

Mexico's 2026 Customs Law: Key Changes For Global Trade

Alvarez & Marsal

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The Mexican congress has approved a reform to the Customs Law. It should enter in force on January 1, 2026.

MexicoTax

Alejandro Garcia Seimandi

Jose Manuel Ramirez

Paola Moncayo Ortega

The Mexican congress has approved a reform to the Customs Law. It should enter in force on January 1, 2026. The reform seeks to modernize Mexico´s customs procedures, strengthen institutional control, and enhance tax collection mechanisms. Below is a summary of some of the most relevant changes:

Customs brokers

Some of the most important changes focus on the role of customs brokers and customs brokers´ agencies. Patents and authorizations will be valid for a renewable twenty-year term, subject to certification every three years, replacing the previous system of indefinite validity.¹

The Customs Law will no longer relief customs brokers and agencies from liability in the import and export process when clients provide false or inaccurate information.²

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