Customs Transformation: Collection Mechanism and Combat Against Illegality for 2026.

The Mexican customs system is undergoing a profound transformation that has gone relatively unnoticed on the public agenda but significantly redefines how companies operate in the country. Since the last quarter of last year, practically the entire legal and regulatory framework of the customs system—including the Federal Tax Code, the Customs Law, and the General Rules of Foreign Trade—has undergone relevant reforms.

To gauge the scale of this transformation, one only needs to look at the figures. Last year, Mexico's 50 customs offices reached a record collection of 1.4 trillion pesos, representing a 15.5% increase compared to the previous year. Furthermore, more than 70% of the country's VAT revenue comes directly from customs. We are talking about a large-scale ecosystem that processes more than 25 million foreign trade operations per year. Strategic border customs, such as Nuevo Laredo, Tijuana, Ciudad Juárez, Reynosa, Nogales, and Piedras Negras, account for nearly 40% of all national movements.

The Core of the Reform Lies in Technology and Transversal Oversight

We are not facing a simple legislative update. In reality, the core of this reform is the electronic file, now supported by an institutional coordination scheme between the tax authority (SAT), the customs authority (ANAM), and the Digital Transformation and Technological Innovation Agency. The objective of this modernization effort is to generate clear traceability and transparency to directly combat the simulation of operations.

Simultaneously, this new stage introduces much stricter transversal oversight. The authority has begun to interlink internal tax compliance with foreign trade. Consequently, if a company fails to correctly file a monthly or annual tax return, it may face the suspension of its importers' registry, which inevitably leads to detained merchandise, high storage costs, and operational delays.

The Transport Link in a New Geopolitical Context

Historically, transport has been one of the most vulnerable points within the tax control chain. Therefore, tools such as the Carta Porte complement of the CFDI now take on central importance, as they allow for near real-time knowledge of the origin, destination, route, operator, and characteristics of the cargo, facilitating the verification of its legal stay in the country. In this way, the system not only strengthens oversight but also contributes to protecting companies operating within the law.

This reinforcement of customs control acquires even greater importance ahead of the upcoming USMCA review, particularly due to U.S. concerns regarding the entry of Asian goods through Mexico. In this context, the recent imposition of tariffs between 5% and 50% on 1,463 tariff items for countries with which Mexico does not have a trade agreement represents one of the regulatory responses. However, even the best legal framework is insufficient without effective customs control to curb smuggling and ensure fair commercial competition.

A Call for Corporate Prevention

In this environment, the Mexican government faces the challenge of balancing several priorities simultaneously: administrative simplification, control, revenue collection, national security, international cooperation, and the fight against corruption. For companies, the message is clear: organization and prevention have become indispensable.

Business leaders must increasingly rely on the intensive use of technology, including artificial intelligence, to efficiently collect, manage, and analyze the documents that make up the customs value declaration. Furthermore, it is essential to know suppliers and outsource transportation only to companies that fully comply with traceability requirements.

Finally, the new regulation also includes the strengthening of financial sanctions (fines) and opens the door to the judicialization of criminal cases. In this context, regulatory compliance ceases to be a subsequent formality and becomes an indispensable preventive strategy for the operational continuity and efficiency of companies participating in foreign trade in Mexico.