On September 8, 2026, the Federal Executive’s Initiative with draft decree to amend and add several provisions of the Customs Law was published in the Parliamentary Gazette of the Chamber of Deputies. 

The initiative aims to strengthen the customs authority’s powers to review potential cases of undervaluation, mainly when the value declared in the customs declaration is lower than the transaction value of identical or similar goods. 

It is important to note that this proposal is not yet in force, as it must still go through the corresponding legislative process and, if approved, be published in the Official Gazette of the Federation. 

• The initiative proposes adding a new provision to Article 144 so that, when the value declared in the customs declaration is lower than the transaction value of identical or similar goods, the authority may initiate verification powers ex officio.
• Likewise, it proposes amending Article 151, section VII, eliminating the requirement that the declared value be 50% or more lower for the precautionary seizure of goods due to value differences to proceed.
• The initiative also proposes amending Article 154 to regulate the substitution of the precautionary seizure through a guarantee or cash deposit, in the case of goods subject to estimated prices.
• Finally, it proposes amending Article 177, section XII, reducing the value difference threshold from 50% to 20% for purposes of presuming the omission of duties and taxes in certain cases. 

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.