But from the government there is a greater incentive. Between January and August 2025, customs collection reached 953,754 million pesos, a figure 18.6% higher in real terms compared to the same period of the previous year, according to data from the National Customs Agency of Mexico. Income has maintained a growing trend in recent years.
The initiative covers more than 100 articles between modifications and additions. It tightens regulations for customs agents, creates a Customs Council, expands obligations for importers and maquiladoras and restricts the reinstatement of the Authorized Economic Operator (AEO) certification to sanctioned companies. It introduces new grounds for precautionary seizure and raises fines to unprecedented levels.
For courier and parcel companies, it incorporates a simplified scheme that seeks to close spaces for undervaluation and fractionation in electronic commerce.
The concerns
Zaira Padilla, president of the Association of Strategic Controlled Precincts, recognized that modernizing processes is necessary, but warned that the changes to article 86A will force taxes to be paid before the merchandise crosses and then do it again when defining its regime. Afterwards you will have to request returns.
Furthermore, Article 135B creates uncertainty by implying that transformation operations within precincts would pay taxes, which eliminates the essence of these schemes designed to attract investment.
“This represents a double impact on the cash flow of companies, which discourages investment and de facto eliminates the raison d’être of the Strategic Bonded Precinct scheme, whose objective is precisely to facilitate foreign trade. With these changes, Mexico limits itself before its trading partners by imposing additional financial burdens that other countries do not require, which reduces competitiveness compared to destinations that do offer clear incentives for attracting investments.”
María Elena Carrillo, from the Customs Women’s Association, questioned the sanctions that will reach 300% of the value of the merchandise. He recalled that the Constitution prohibits excessive punishments. It indicates that there must be clear rules that allow proportional fiscal stimuli to be applied.
“The purpose of administrative sanctions must be corrective and preventive, never confiscatory. However, the fines proposed in the reform with percentages ranging between 250 and 300% of the value of the goods, can turn out to be confiscatory, especially for small and medium-sized companies.”
Eduardo Díaz Gavito, from the International Chamber of Commerce, argued that immobilizing capital for a year harms legitimate importers and agrees that fines of 300% violate principles of proportionality established by the World Trade Organization. He considered that overregulation does not combat smuggling and only increases costs.
From the Confederation of Customs Agents, it was highlighted that almost 77% of Mexican imports correspond to productive inputs. He warned that article 54 determined that customs agents will be responsible for the accuracy of all the information they present, for the correct calculation of taxes and for the proper application of the customs regime.
This decision will make operations more expensive, duplicate controls and multiply litigation. He warned that sectors such as chemicals, pharmaceuticals and agro-industrial sectors will be especially vulnerable due to the technical complexity of their goods.
Octavio de la Torre, president of Concanaco-Servytur, criticized raising the precautionary embargo for labeling from 2 to 250% because, he said, it encourages corruption and generates delays of up to four months in the release of goods.
“Mexico depends on global chains, on supply chains. Seven out of every 10 operations involve inputs and raw materials. Therefore, if we increase times and costs, we will have a direct impact on industry, logistics, trade, services, shift adjustments, delivery delays and even orders that have to be moved to other countries.”
The reform also impacts the maquiladora sector, which represents 62% of exports and 3.3 million direct jobs. Francisco Javier Ortiz, from Index, warned that the reform can stop value chains based on virtual transfers, which represent 30% of their imports. In addition, they questioned the possibility that minor sanctions, such as an administrative error, would exclude certified companies, reducing competitiveness just at a time when Mexico seeks to consolidate nearshoring.
Few achievements
During the ruling, the Finance Commission introduced minor changes. During the legislative process, meetings were held with authorities, businessmen and social representatives, without resulting in substantial changes to the text.
Among the most relevant adjustments is the extension of the validity of customs agent patents and agency authorizations from 10 to 20 years, extendable for an equal period. This seeks to give greater certainty to the investments made in infrastructure and training.
The certification period for customs agents was also modified: instead of renewing it every two years, they must now do so every three. The measure aims to maintain professional standards without imposing greater administrative burdens. Another specific change allows guarantees for contributions and compensatory fees to be made through letters of credit, in addition to deposits in customs accounts. This option seeks to provide liquidity to importing companies.
In the transitional articles, it was clarified that the new validity of 20 years will also apply to existing patents and authorizations.
On paper, the government plans to strengthen controls, combat evasion and increase tax revenue. In practice, business owners see rigid rules that can hinder operations, make processes more expensive and chill investments. The discussion will now move to the Senate, where they expect adjustments that balance fiscal control with competitiveness.
