Decree Amending, Adding, and Repealing Various Provisions of the Customs Law Regulations

The Presidency of the Republic announced on February 23, 2026, through the Official Gazette of the Federation, the DECREE amending, adding, and repealing various provisions of the Customs Law Regulations. The most significant changes are highlighted below:

ADDITIONS AND AMENDMENTS:

Art. 1: Definitions are added for ANAM (National Customs Agency of Mexico), Mandatary, customs mandatary or authorized mandatary, and Customs Council.

Art. 6 is amended to establish that any technological identification means authorized by SAT through general provisions may be used. Additionally, the holder of the authorized technological identification means shall be responsible for its use and the legal consequences arising therefrom.

Art. 6-A is added, establishing the obligations of individuals or entities conducting procedures through the Electronic Customs System, including:

• Maintaining a valid and active e.signature certificate, digital seal, or authorized technological identification means.
• Active and valid Tax ID (RFC).
• Located or verified tax domicile.

Art. 6-B is added, stating that the information and documentation within the electronic or digital document transmitted to the Electronic Customs System (SEA) must match the information in the electronic file. Furthermore, such information must be preserved in accordance with Art. 6 of the Customs Law.

Art. 7-A is added, establishing the obligations for those obtaining the authorization referred to in Art. 16-A of the Law(electronic data pre-validation services).

Art. 34 is amended to update the data required for the entry and exit of goods via land traffic by foreign trade users. A reference to the customs agency figure is added, which must now include the declaration of license plate or registration numbers.

Art. 64-A is added, establishing that documentation and information referred to in Art. 36-A of the Law are considered attached to the customs declaration (pedimento) and submitted to authorities when the acknowledgments of receiptgenerated by the SEA are declared and transmitted.

Furthermore, it mentions that customs authorities may verify the authenticity, validity, consistency, and compliance of transmitted documentation at any time, and may request transmitted electronic/digital documents or originals for comparison from taxpayers, jointly liable parties, and related third parties.

Art. 65 is amended, updating the use of the Online Digital Tax Receipt (CFDI) or equivalent document instead of the commercial invoice.

Regarding the transmission of the value acknowledgment, it is specified that when goods covered by a single CFDI or equivalent document are split into several customs declarations, the same value acknowledgment number must be declared in each for traceability purposes, subject to verification by authorities.

Art. 79 is amended, replacing references to SAT with Customs Authority and emphasizing that the system must verifiably distinguish national goods from foreign ones.

Art. 80 is amended, reinforcing the obligation to keep the original valid certificate of origin (or equivalent legal means under international treaties) covering imported goods. It also requires documentation proving that such goods remained under Customs Authority control when originating goods transited through non-party countries of the applicable treaty.

Art. 81 is amended, adding Fraction X to the documents required for the Electronic Value Manifestation: "Credit notes or documents detailing special discounts in cash or kind, to be applied at the corresponding time of payment for each purchase-sale operation, whether in installments or a single payment."

Art. 81-A is added, providing that for the purposes of articles 59, 112, 162, and 167-H of the Law, documentary and internal control responsibility lies with the obligated parties, such as importers, exporters, and customs agents or agencies. They must ensure electronic files remain available and accessible to the authority at all times.

Art. 166 is amended, reinforcing that companies with manufacturing, maquila, and export service programs (IMMEX) authorized by the Ministry of Economy must prove that transferred goods align with the recipient's authorized production process and relevant tax registrations (VAT, IEPS, and Customs Law).

REPEALS

Art. 78 is repealed; it previously exempted customs agents acting as consignees or mandataries, and legal representatives, from responsibility regarding the country of origin declared in the customs declaration.

Art. 200 is repealed; it previously established the drafting of partial records during customs inspections or transport verification.

Art. 201 is repealed; it previously established grounds for the suspension of deadlines for issuing final resolutions in certain administrative procedures.

These amendments come into effect on February 24, 2026, requiring an immediate adjustment of internal and electronic processes. 

At Baker Tilly, we are at your service to provide guidance on fulfilling your foreign trade obligations.