Mexico’s Chamber of Deputies approved a reform to the Customs Law on October 6, 2026 and sent it to the Senate. If it passes, customs authorities would have more room to seize goods when the declared value looks low.
The main changes
- No more 50% threshold (Art. 151, VII): precautionary seizure could apply whenever the declared value is below the transaction value of identical or similar goods.
- Automatic audits (Art. 144, XII): a lower declared value would trigger verification powers on the authority’s own initiative.
- Ways out (Arts. 153–154): documentary proof leads to immediate release without penalties; the seizure could be replaced with a cash deposit within 10 business days.
- Hydrocarbons: fines of 50% to 100% of commercial value in specific cases.
What to do now
A seizure stops your goods and your supply chain. Check that invoices, valuation support, freight and insurance documents and related-party pricing are consistent before your next shipment, and that your customs broker knows where to find them.
Status as of October 9, 2026: approved by the Chamber of Deputies (334–119), pending in the Senate. Proposed entry into force: January 1, 2027. Not law yet.
Sources: Report of the Finance and Public Credit Committee, Chamber of Deputies (October 1, 2026); Bloomberg Línea (October 6, 2026). This note is general information, not legal advice.
