On February 23, 2026, the Decree amending, adding and repealing various provisions of the Regulations of the Customs Law was published in the Federal Official Gazette, which will enter into force on February 24, 2026. The purpose of this reform is to align the Regulations with the recent amendments to the Customs Law and with the General Foreign Trade Rules, strengthening digitalization, traceability and documentary control in foreign trade operations.

Main changes:

1. Strengthening of the Electronic Customs System and the electronic file

• The Electronic Customs System (SEA) is defined and strengthened as the backbone of electronic foreign trade processes.
• It is established that the information and documentation transmitted to the SEA must fully match the electronic file, which must be kept together with its acknowledgments of receipt. (Arts. 6-B and 64-A).

2. Value Manifestation and materiality of operations

• The minimum content of the Value Manifestation file (Art. 81) is reinforced, including:

I. The digital tax receipt over the Internet (CFDI) or equivalent document that meets the applicable requirements.
II to VI…
VII. Contracts and, where applicable, purchase orders related to the transaction of the goods covered by the operation;
VIII. Documents supporting the dutiable additions (incrementables) referred to in Article 65 of the Law;
IX. Any other information and documentation necessary to determine the customs value or commercial value of the goods in question; and
X. Credit notes or documents evidencing special discounts in cash or in kind, to be applied at the time corresponding to payment of each purchase-sale transaction, whether in installments or in a single payment.

• Article 81-A is created, which requires importers, exporters, customs brokers and customs agencies, as well as companies with IMMEX/virtual operations, to implement controls that demonstrate the materiality and traceability of operations, linked to the electronic value file.

3. General aspects: digitalization, transmission and pre-validation

The requirements for using advanced electronic signatures, digital seals and other technological means of identification to transmit documents to the SEA are specified. (Arts. 6 and 6-A).

The chapter on the Provision of Electronic Data Processing and Electronic Pre-validation Services is strengthened, imposing greater obligations on pre-validators in terms of security, confidentiality, regulatory criteria and technical support. (Arts. 7 and 7-A).

4. Creation of the Customs Council and enhanced governance

The Customs Council is created as a collegiate body provided for in the Customs Law, responsible for participating in key decisions on authorizations, concessions and operational criteria in customs matters. (Arts. 211-A to 211-C).

5. Customs brokers, customs agencies and legal representatives

• Title Seven of the Regulations is renamed “Customs Brokers, Customs Agencies and Legal Representatives,” expressly incorporating the figure of the customs agency and its framework of obligations set forth in Rule 1.4.14 of the General Foreign Trade Rules, as well as grounds for cancellation and disqualification. (Arts. 235-A to 235-K).
• The requirements and responsibilities of legal representatives of companies that clear goods without a customs broker/agency are reinforced, including experience, examinations and the possibility of revoking authorizations when they no longer meet the requirements. (Arts. 236-238).

With the reform to the Regulations and the creation of Article 81-A, it becomes essential to strengthen the traceability and materiality of foreign trade operations. Therefore, we suggest:

• Reviewing and updating internal procedures for the integration and preservation of the electronic file.
• Ensuring consistency between what is transmitted to the SEA and the supporting documentation (invoices, contracts, dutiable additions, etc.).

A link to the official document issued by the competent authority is provided for your complete reference and review of the full text.

https://www.dof.gob.mx/nota_detalle.php?codigo=5780677&fecha=23/02/2026#gsc.tab=0

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