According to the Ministry of Finance and Public Credit (SHCP) this performance derived from the strengthening of customs surveillance, the application of the regime for low-value goods (de minimis) and the adjustments to the tariff scheme for countries without current trade agreements with Mexico.
The government of Claudia Sheinbaum began the fight against smuggling, and continued with the anti-tax evasion and avoidance policies of the previous administration. Through the Master Plan of the Tax Administration Service (SAT), progress is being made in the review of sectors with legal gaps such as foreign trade, which companies take advantage of to pay less taxes.
In addition to strengthening customs surveillance, the legal framework for foreign trade in Mexico has been modified to collect taxes for purchases abroad through applications and platforms. For 2026, Congress approved changes that will allow for more perfected monitoring and control of the SAT and customs for foreign trade operations and reviews.
Starting in 2026, shipments from China and Asian countries without a free trade agreement with Mexico will pay tariffs upon entering Mexican territory.
Companies in the Manufacturing, Maquiladora and Export Services Industry (IMMEX) are also under scrutiny and are increasingly audited and reviewed, since their scheme is based on the temporary import of inputs without paying foreign trade taxes, VAT, or compensatory fees, as long as they are used in manufacturing, transformation, repair or service provision processes to be exported later.
Collection surpluses
The actions result in income for the public treasury. According to information from the Treasury, the 16,400 million surplus pesos that were collected compared to what was programmed, are enough for: One year of budget for the Women’s Wellbeing Pension and 8.2 times the budget for Health House by House.
