With the reform of the Customs Law, customs agents would face legal consequences.

This Monday, September 8, the 2026 Economic Package will be delivered, along with a reform to the Customs Law that will seek to increase tax collection at the country's 50 customs offices.

Among the most important aspects expected in this customs reform would be co-responsibility of customs agents, meaning that customs agents would be legally jointly responsible, along with the companies that import or export, for ensuring that what is declared to customs corresponds to reality.

This means that customs agents "will face legal consequences" if any irregularities are detected in a customs operation, said Carlos Alberto Puga, director of collection for Mexico's National Customs Agency (ANAM), during the World Integrity & Compliance Forum.

"This will transform the relationship between companies and customs agents, as it will require greater trust, transparency, and verification protocols," according to a podcast by the civil society association Incomex.

Likewise, customs inspections are expected to be strengthened through technology, which would involve the digitalization of customs procedures, the use of Artificial Intelligence (AI), biometrics, and risk analysis to detect contraband.

Another change that would be promoted is greater oversight of the IMEX program, which allows temporary imports without paying taxes under the promise of export after a production process.

The reform could establish safeguards to ensure that everything imported with IMEX benefits is actually processed, transformed, and exported. This program was being abused because many goods were imported under the program but remained in Mexico to be sold domestically without paying VAT or IEPS.

"This change would force many companies to rethink their supply chains and strengthen their internal controls," Incomex warned.

Finally, another of the reform's main objectives would be to provide potential protection for domestic industry, with a strong emphasis on strategic sectors such as textiles, footwear, automotive, and electronics.

"The new customs framework could prioritize ensuring that the entry of foreign goods is fair, transparent, and free from undervaluations that harm Mexican producers. This isn't about closing the economy, but rather ensuring fair and legal competition, preventing the importation of undervalued products that distort the market," Incomex explained.

They contribute 3.6% of the GDP

Customs tax collection is "fundamental to Mexico's economy," accounting for 24% of all federal government tax revenue and 3.6% of the nation's Gross Domestic Product (GDP) .

From January to July 2025, customs collected 836.809 billion pesos, a 21% increase in real terms compared to the previous year, or an increase of 146.362 billion pesos. This is a historic revenue collection figure for a similar period.

The main tax collected at customs is VAT, with revenues of 583.793 billion pesos. Almost two out of every three pesos the government earns from VAT is collected at customs.

Other taxes collected at customs include the Special Tax on Production and Services (IEPS) , the General Import Tax (IGI) or tariffs, the Customs Processing Fee (DTA) , the Tax on New Automobiles (ISAN) , among others.

"The overriding spirit of Mexican Customs is to collect taxes from importers and exporters of goods, ensuring that these taxes and contributions flow into the public treasury for the better development of our country," said ANAM's head of revenue collection.

In Mexico, there are 50 land, sea, and air customs offices. The most tax-collecting offices are those in Nuevo Laredo, Tamaulipas (128.223 billion pesos in January-July 2025), Manzanillo, Colima (109.451 billion pesos), and the port of Veracruz (82.945 billion pesos).

Militarized customs

In May 2022, former President Andrés Manuel López Obrador handed over control of Mexico's 50 customs offices to the Armed Forces, which had previously been in the hands of the Tax Administration Service (SAT).

In July 2021, ANAM was created by presidential decree as a decentralized agency of the Ministry of Finance, headed by military personnel, replacing the General Customs Administration, which was part of the SAT. It began operating in January 2022.

Points that would be included in the reform to the Customs Law

• Toughen obligations and sanctions for customs agents.
• Make customs agents 100% responsible for everything imported into Mexico.
• Reduce the duration of customs patents (currently for life) to 10 years, with the possibility of renewals.
• Implement electronic locks in Strategic Bonded Areas. These devices allow transportation to be tracked from departure to arrival. They function like an official GPS.
• Reduce the storage period for goods in Strategic Bonded Warehouses to one year; this period was already reduced from five to two years.