On September 22, 2026, the Finance and Public Credit Committee of the Chamber of Deputies held a working meeting with Héctor Alonso Romero Gutiérrez, head of the National Customs Agency of Mexico ("ANAM"), as well as representatives of the social and private sectors, to analyze the initiative to amend the Customs Law submitted by the Federal Executive as part of the 2027 Economic Package.
During the meeting, ANAM emphasized that one of the main objectives of the initiative is to strengthen the tools used to verify the declared value of merchandise and combat undervaluation practices, seeking to protect tax revenue and prevent distortions in competition conditions in foreign trade.
It is important to note that the proposed amendments are not yet in force. The initiative remains under review and discussion in the Mexican Congress and, in order to produce legal effects, it must be approved and subsequently published in the Official Gazette of the Federation ("DOF").
Main proposed amendments
The initiative proposes amendments to Articles 144, 151, 153, 154 and 177 of the Customs Law, mainly regarding customs valuation, verification powers, precautionary seizure and guarantees.
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Topic
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Proposed amendment
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Verification powers
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It is proposed that customs authorities initiate their verification powers ex officio when the value declared in the customs declaration is lower than the transaction value of identical or similar merchandise.
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Precautionary seizure
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The initiative proposes eliminating the 50% threshold that currently conditions this seizure scenario, so that a smaller difference may also result in the application of the precautionary measure when the statutory requirements are met.
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Merchandise subject to estimated prices
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The initiative proposes eliminating the exception that currently allows precautionary seizure to be avoided by submitting the guarantee provided for in Article 86-A in the applicable scenario.
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Substitution of seizure
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For merchandise not subject to estimated prices, when the value difference is less than 20%, the initiative provides for the possibility of substituting the seizure through a cash deposit or customs guarantee account; when the difference is equal to or greater than 20%, the initiative contemplates more restrictive conditions for such substitution.
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Presumption of infringement
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It is proposed to reduce from 50% to 20% the value-difference parameter set forth in Article 177, section XII, for certain customs regimes.
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Favorable resolution for the importer
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When it is demonstrated that the declared value is correct or the applicable grounds are rebutted, the initiative provides for the return of the merchandise and, as applicable, the release of the guarantee or refund of the deposit made.
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Value Intelligence System
During the meeting, the head of ANAM stated that the Agency has developed a "Value Intelligence System", through which automated analyses are performed to identify operations with a potential risk of undervaluation and prioritize them considering, among other factors, the history of the importer and the customs broker.
According to the explanatory statement of the initiative to amend the Customs Law, during 2025 and from January through August 2026, 2,541 operations were identified with value differences below the current 50% threshold, representing an approximate commercial value of MXN $1.587 billion. CONCANACO notes that these figures support the need to strengthen enforcement, without implying that all identified operations constitute cases of undervaluation or fraud.
Implications for importers
If the initiative is approved under the terms currently proposed, documentation supporting the customs value will become even more relevant, as differences compared with the transaction value of identical or similar merchandise could trigger reviews and, where the statutory requirements are met, precautionary measures.
In this context, companies should ensure that the elements comprising the customs value are properly documented, including commercial invoices, contracts, purchase orders, proof of payment, INCOTERMS, value adjustments, royalties, assists, discounts, and any other documentation that demonstrates the specific circumstances of each transaction.
Likewise, during the legislative analysis sessions, private-sector representatives have expressed concerns regarding the scope of the new powers and their potential effects on legal certainty and the continuity of operations. They have therefore requested that mechanisms against undervaluation be accompanied by technical criteria, risk analysis, and due process safeguards.
Recommended actions
Given the possibility that these amendments may be approved, we recommend that importers proactively strengthen their customs valuation controls, review operations involving significant price variations compared with comparable merchandise, keep the documentary file supporting the declared value up to date, and establish internal procedures to timely address reviews, information requests, or precautionary measures imposed by the authorities.
It is also advisable to review how these proposals interact with the Electronic Value Declaration, considering that ANAM has indicated that both mechanisms form part of the strengthening of controls intended to substantiate the correct value of imported merchandise.
JA DEL RÍO will continue monitoring the legislative process of the initiative and will timely communicate any amendment, approval and eventual publication in the DOF, as well as its implications for foreign trade operations.
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
