Sheinbaum's SAT Reports 11,797 Million Pesos in Seized Assets Due to Smuggling in 2025
Although the number of seizures did not increase, the amount per operation grew, and the case files for fiscal damageexceeded 52,000 million pesos.
The administration of Claudia Sheinbaum has prioritized the anti-smuggling fight since its inception, and the Ministry of Finance is already reporting results that reflect greater precision in the actions taken by the Tax Administration Service (SAT).
Regarding smuggling seizures, these decreased in number from 2023 to 2025, but the confiscated goods reported a higher value. "The figures show that while the number of seizures is not skyrocketing, the value per operation is growing. This indicates that the strategy is more focused on large smuggling networks rather than isolated, low-impact confiscations," explained Pedro Canabal, Legal and Foreign Trade Partner at Baker Tilly Mexico and Professor of Foreign Trade Auditing at Universidad Panamericana.
The Ministry of Finance and Public Credit (SHCP) states that in 2023, 522 seizures were carried out for goods valued at 6,071 million pesos; in 2024, 371 seizures were made with a value of 4,487 million; and by the end of 2025—the first year under Claudia Sheinbaum—503 seizures were conducted for goods valued at 11,797 million pesos, more than double the 2024 figure.
These results stem from new legal tools that have undergone reform, such as the Federal Tax Code, the Revenue Law, and the Customs Law, alongside data cross-referencing, the use of Artificial Intelligence, controls on importer registries, and monitoring of various tax regimes and bonded facilities.
"What we are seeing is that the authority is no longer just settling for administrative seizures; it is building cases with well-quantified daily damages that can lead to tax credits as well as criminal liability," noted Canabal.
Increase in Criminal Case Files
In this regard, the Ministry of Finance reports an increase in administrative files managed by the SAT’s Central Administration of Criminal and Special Affairs (ACAPE). Each file is a collection of documents comprising investigations or legal actions related to alleged tax offenses.
In 2024, 64 files were recorded for damages to the treasury totaling 6,466 million pesos, jumping in 2025 to 151 files for 52,014 million pesos in damages.
"The challenge will be how many of those criminal files actually reach prosecution, which would mark the success of a smuggling investigation—not only being brought before the Attorney General's Office but also before a judge, leading to the issuance of arrest warrants against specific individuals," commented Canabal, who is also a partner at the Mexican Institute of Foreign Trade Executives (IMECE).
Publication of the Customs Law Reform Regulations
To provide greater direction for control, compliance, and monitoring at customs, the Customs Law Regulations were published this Monday, February 23, in the Official Gazette of the Federation (DOF), following the reform on November 19 of last year. These changes align with this year's reforms to the Federal Tax Code, primarily aimed at eradicating the issuance of false invoices used for tax fraud.
"What many people and companies are unaware of, or have not yet realized, is that there is now a transversality in tax enforcement. This means that domestic taxes and foreign trade are now being audited in an integrated manner," the specialist added.
He detailed that highlights from the DOF publication include: the manifestation of value of goods—which involves creating electronic files as the backbone of foreign trade operations—and the cooperation of customs agents in ensuring the correct traceability of international trade operations.
