Short Summary:

On September 10, 2028, President Claudia Sheinbaum presented Mexico’s 2026 Economic Package, which includes significant proposal to amend the Mexican Customs Law and the General Import and Export Duties Law (LIGIE).

Key Customs Law Proposal

• Major digitalization to simplify procedures and strengthen traceability
• Stricter obligations for customs brokers (10-year licenses, biannual certifications, greater liability
• Creation of a Customs Council to oversee broker licensing and fight corruption
• Tighter control for couriers and parcel delivery companies, fiscal deposits and recintos fiscalizados estrategicos.
• Higher penalties for non-compliance, with fines and sanctions substantially increased.

Key LIGIE proposal

• Import duty increase (10%-50%) on more than 1,000 products across industries such as automotive, textiles, plastics, steel, aluminum, appliance, toys, furniture and glass.

*These tariffs apply as a general import duty to goods originating from countries that do not have a free trade agreement with Mexico, or when the importer cannot present a valid certificate of origin to qualify for preferential treatment under a free trade agreement (such as USMCA).

• Measures aimed at protecting vulnerable domestic industries and strengthening the domestic market
• Proposed to remain in effect until December 31, 2026.

These reforms are not yet approved by Congress and will be debated in the coming weeks.  Companies should be assessing potential impacts on their operations and supply chains.

Full article:

On September 10, 2025, during her morning briefing, Mexican President Claudia Sheinbaum presented the 2026 Economic package, which includes the government’s budged for the coming year.  The package also sets out how the MX government plans to collect revenue (taxes, duties and fees, sanctions and penalties, etc.) and how these funds will be allocated.

As part of the package, the President submitted to Congress a proposal to amend the MX Customs law and the General Import and Export Duties Law (LIGIE – Ley de los Impuestos Generales de Importación y Exportación).

She emphasized that aim is to increase revenue collection by cutting corruption, tax evasion and violations by customs brokers.    In other words, they will go after those who have not been paying whay they owe.  The plan for this year is to collect up to 200,000 million pesos, and with the proposed changes to increase that by an additional 200,000 million pesos.

Proposed Amendments to the Custom Law

According to the document submitted before Congress, the goals are to increase revenue and tax collection by ending tax evasion, tax avoidance and contraband, as well as simplify tax procedures and incentivizing voluntary and timely tax payment.  Some of the main proposals include:

1. Implementing the largest digitalization in history by developing more efficient systems to expedite and simplify administrative processes, improve quality of services and increase domestic production and competitiveness. Customs authorities would be allowed to sign agreements with the Digital Transformation and Telecommunication Agency to process technology and data analytics.
2. Innovating technological tools to expedite and facilitate supervision and control over entry, stay and export of goods and to detect contraband and other irregularities.
3. Stricter requirements, obligations and responsibilities for customs brokers and customs brokerage agencies: For example:
   1. Issuance of broker licenses for fixed 10-year terms, renewable for another 10 years if compliance is shown.
   2. Brokers will be required to obtain certification every 2 years.
   3. Brokers must verify that importers and exporters hold proper documentation, ensure accuracy and truthfulness of data regarding customs regimes, classifications, trade compliance, and payment of duties, among others.
   4. Higher liability for brokers resulting in cancellation or prosecution.
4. Creation of a Customs Council (Consejo Aduanero) tasked with granting, suspending, canceling or revoking broker’s licenses. It will also promote competitiveness, specialization and reduction of illegal acts.  This council will be composed mainly of customs authorities and the MX Anticorruption Agency.
5. Stricter requirements for courier and parcel delivery companies.
6. Under certain customs procedures, goods could be seized if they do not comply with the NOMs or if their declared destination differs from the one on record. The statute to limitation may be suspended in certain cases such as strikes, acts of God, etc.
7. Deposito Fiscal. Will be required to prove the goods are sent to specific facilities and to always ensure traceability of goods.
8. Recinto Fiscalizado Estrategico. Imported goods must undergo a transformation process, otherwise duties, taxes and fees will apply.
9. Authorized Economic Operator. Stricter cancellation and reapplication policies.
10. Additional definitions and clarifications proposed for concepts such as customs regime, abandonment of goods, carta porte, consolidated pedimento, electronic file, correction of pedimentos and temporary importations
11. Violations and sanctions. New illegal acts were added and penalties raised.  For example:
    1. Increase from 70% – 100% to 250% – 300% of the commercial value of goods prohibited for importation or exportation under IMMEX
    2. Sanction of $1,500,000 MX pesos to $2,000,000 MX pesos for failing to prove compliance with the entry and export via the authorized checkpoints
    3. $800,000 MX pesos to $1,000,000 MX pesos to courier and parcel delivery companies failing to comply with the customs simplified process.

Proposed Amendments to the LIGIE (General Import and Export Duties Law)

• The amendments to the LIGIE are aimed at setting increased import duties for certain industries such as automotive, textile, plastic, steel, home appliances, aluminum, toys, furniture, leather, paper and carton, motorcycles, glass, etc. According to the proposed document, the purpose it to provide certainty and level the playing field for domestic industries that are vulnerable, promote national development and support domestic markets. 

*These tariffs apply as a general import duty to goods originating from countries that do not have a free trade agreement with Mexico, or when the importer cannot present a valid certificate of origin to qualify for preferential treatment under a free trade agreement (such as USMCA).

• Several Mexican Harmonized Tariff Codes covering more than 1000 products are affected. The proposed duty increases range 10%, 20%, 25%, 35%, or 50%.
• These increased import duties are proposed to be effective until December 31, 2026.

The above proposals to amend the Mexican Customs Law and the LIGIE are not yet approved by Congress.  Over the coming weeks, they are expected to be reviewed and debated.  For now, it is useful for companies to be aware so they can prepare and evaluate whether any of these changes might affect their operations and business.