For: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
Mexico’s tax authority (Servicio de Administración Tributaria – SAT) has postponed the mandatory implementation of the Electronic Value Manifest (Manifestación de Valor Electrónica – EVM). The requirement is now expected to become mandatory on June 1, 2026.
By Francisco de la Cruz, Braumiller Law Group Mexico Legal Counsel
Mexico’s Tax Administration Service (SAT) launched the 2026 Fiscal Regularization Program on January 22, offering businesses a strategic opportunity to resolve outstanding tax obligations with unprecedented penalty relief.
For: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
El marco jurídico mexicano en materia aduanera y de comercio exterior ha evolucionado hacia un modelo de cumplimiento más estricto y controlado. Las autoridades ya no solo exigen que los importadores identifiquen cual es la mercancía objeto de la importación, sino también que acrediten bajo que términos y condiciones se realiza la operación de comercio exterior.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
The Mexican legal framework governing customs and foreign trade has evolved toward a stricter and more controlled compliance model. Authorities no longer require importers merely to identify the goods being imported; they now also require proof of the terms and conditions under which the foreign trade transaction is conducted.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
AI is now deeply embedded in the internet and social media, producing everything from humorous content and realistic simulations to advanced automation. These capabilities have expanded beyond entertainment and productivity, reaching into areas of public administration and government oversight. This raises a critical question: if AI is transforming nearly every sector, how will it reshape tax and customs compliance, and how will it be regulated?
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
Mexico’s customs and foreign trade legal framework has evolved into a substance-based compliance model. Authorities now expect importers to demonstrate not only what was imported, but also why, under what legal relationship, and under what economic terms the transaction took place.
By Francisco de la Cruz, Braumiller Law Group Mexico Legal Counsel
The MVE, which will be enforceable as of April 1, 2026, is a digital document integrated into Mexico’s Single Window for Foreign Trade (VUCEM – Ventanilla Única de Comercio Exterior) through which importers must declare the customs value of goods entering Mexico.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
On November 19, 2025, a Decree amending, adding and repealing various legal provisions of the Mexican Customs law was published in the Diario Oficial de la Federacion (Mexican Official Gazette). This reform will enter into force on January 1, 2026. Although the Customs Law has been amended multiple times in the last 30 years, this reform is widely considered the most significant since December 15, 1995.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel with guest collaborator and tequila law expert Leonardo Gómez
The development of a tequila brand begins with a foundational step: registering a trademark in Mexico, the United States, or any other intended markets. However, trademark protection is only the starting point. Building a tequila brand requires a broader business and regulatory strategy involving multiple teams—Customs and trade, finance, marketing, and legal—to plan for production, cost structures, distribution, sales, and export-related compliance.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel
Beginning December 9, 2025, importers in Mexico will be required to complete and submit the Electronic Value Manifest through VUCEM (Mexico’s Electronic Single Window). This measure increases the importer’s direct participation and responsibility in determining and declaring the correct customs value of imported goods.
By: Brenda Cordova Braumiller Law Group Mexico Legal Counsel and Judith Montes de Oca
The steel trade with Mexico is particularly strategic at this moment. Companies are shifting supply chains to North America, and Mexico which has been an attractive manufacturing hub for various industries, such as automotive, aerospace, construction, electronics, household appliances, and more. This trend is driving strong demand for imported steel while simultaneously creating new export opportunities for Mexican producers. Much of this advantage stems from the USMCA, because steel originating within the USCMA region can qualify for preferential tariff treatment when traded within the United States and Canada, provided that the applicable rules of origin are fully met.
By: Brenda Cordova and Brendita Cordova, Braumiller Law Group Mexico Legal Counsel
From a Mexican resident’s perspective, who is also involved in international trade, it appears that since the Trump administration took office, the global economic scenario has been altered by an escalating trade war, characterized by the imposition of tariffs by the U.S. government, on a range of countries. These measures, intended to safeguard the U.S. interests, have affected the relationships with certain international markets, as the U.S. is showing signs of progressive isolationist practices.
By: Brenda Cordova and Brendita Cordova, Braumiller Law Group Mexico Legal Counsel
From a Mexican resident’s perspective, who is also involved in international trade, it appears that since the Trump administration took office, the global economic scenario has been altered by an escalating trade war, characterized by the imposition of tariffs by the U.S. government, on a range of countries. These measures, intended to safeguard the U.S. interests, have affected the relationships with certain international markets, as the U.S. is showing signs of progressive isolationist practices.
By: Brenda Noyola Cordova, Intern, BLG Mexico Legal Counsel
My internship in Mexico was with the Servicio de Administración Tributaria (SAT), the office responsible for applying tax and customs legislation, which facilitates trade through customs administration. With its influence extending across both the public and private sectors, SAT stands at the forefront of Mexico’s efforts to promote transparency, efficiency, and fiscal responsibility. My internship experience within this institution offered invaluable insights into its operations and the impact it has on the nation’s economic landscape.
By: Brenda Cordova, Mexico Attorney, Braumiller Law Group
On April 3, 2025, during the presidential daily morning briefing, Mexico’s President Claudia Sheinbaum responded to the import tariffs announced the day before by President Trump, which targeted several countries. She emphasized that, of all the nations affected by these new duties, Mexico was the least impacted. She attributed this to the strong bilateral relationship between Mexico and the United States. She also reiterated that, since Mexico does not impose tariffs on U.S. goods, it is unfair for the U.S. to impose tariffs on Mexican products.
By Bob Brewer, Braumiller Law Group
As of now, the start of 2025, there are several Chinese industrial parks in Mexico, with notable examples including the Hofusan Industrial Park near Monterrey, which hosts manufacturing plants for ten Chinese companies. When one is considering how to navigate the U.S. import tariffs, for many Chinese manufacturers, pulling the trigger on nearshoring is the right move.
By: Brenda Cordova, Mexico Attorney, Braumiller Law Group
Recent announcements by former U.S. President Donald Trump regarding the potential imposition of import duties on goods from Mexico have created uncertainty for companies operating under the IMMEX program. Many businesses are concerned that the benefits provided by this program may no longer apply.
By: Brenda Cordova, Mexico Attorney, Braumiller Law Group
Recently, US elected President Trump threatened that when he takes office one of his first orders will be a 25% import duty on all goods coming from MX into the US. The intention is to put pressure on Mexico to stop the flow of illegal drugs and immigrants.
By: Brenda Cordova, Mexico Attorney, Braumiller Law Group
On September 15th, 2024, the Mexican Congress published on the Diario Oficial de la Federacion (Mexican Official Gazette) a decree to amend, add, and abolish several provisions of the Mexican Constitution regarding the Judicial Power. This reform, as it is being called, is one of the major changes to the Mexican Judicial System and has been met with heated debates by opponents who fear it will put the balance and separation of power at risk as it will result in a weakened and deteriorated judicial system overpassed by the legislative and executive powers.
By: Brenda Cordova, Mexico Attorney, Braumiller Law Group
On September 15th, 2024, the Mexican Congress published on the Diario Oficial de la Federacion (Mexican Official Gazette) a decree to amend, add, and abolish several provisions of the Mexican Constitution regarding the Judicial Power. This reform, as it is being called, is one of the major changes to the Mexican Judicial System and has been met with heated debates by opponents who fear it will put the balance and separation of power at risk as it will result in a weakened and deteriorated judicial system overpassed by the legislative and executive powers.