Mexico will continue to tighten customs controls. The focus is on declared import values and the authority of customs authorities. Suspiciously low values are to be challenged more easily. In cases of missing or contradictory documentation, goods can be held for longer periods or, in certain cases, seized.
For importers, it is important that parts of the stricter liability and documentation requirements already apply from 2026 onwards. Other changes are still reform plans. What exactly comes and when it applies depends on the final legislative text and implementing regulations.
Particularly critical are related companies, license fees, discounts, and goods with official reference or estimated values. The invoice price alone is not always sufficient during inspection. Customs authorities can request contracts, proof of payment, price lists, and a declaration on valuation methods.
Transports within Mexico also require clean digital shipping documents. The so-called Complemento Carta Porte supplements the electronic invoice with information on vehicle, route, driver, and cargo. Errors can halt further transport.
Especially at heavily burdened land borders, additional inspections can result in missed connections and dock appointments. Handling and waiting costs should therefore be regulated contractually.