Mexico’s proposed Customs Law amendments would tighten scrutiny of declared import values
Mexican President Claudia Sheinbaum submitted proposed amendments to Mexico’s Customs Law (Ley Aduanera) to the Chamber of Deputies as part of the federal government’s economic package for 2027. The initiative, aimed primarily at combating undervaluation of imported merchandise, arrived in the Chamber on September 8 and was formally referred on September 9 to the Finance and Public Credit Committee. Among its central changes, the bill would remove the existing 50% undervaluation threshold associated with precautionary seizure in certain circumstances.
The bill is at the committee stage in the Chamber of Deputies
The Finance and Public Credit Committee held a working session with officials from the National Customs Agency of Mexico (Agencia Nacional de Aduanas de México, ANAM) and representatives of private industry, according to La Jornada. The committee is preparing a draft opinion on the legislation.
At the time of the report, the proposal had not been approved by the full Chamber of Deputies. If approved by Congress and enacted, the amendments would take effect the day after publication in the Diario Oficial de la Federación.
Value-verification powers and seizure thresholds would change
Under the proposal, authorities would gain greater ability to initiate verification procedures when they determine that an importer declared a value below the transaction value of identical or similar merchandise. A separate provision would reduce from 50% to 20% the difference-in-value threshold used to presume an infraction for goods entered under customs regimes in which duties are calculated but not immediately paid, El Financiero reported.
The government also seeks authority for precautionary seizures when an inspection identifies objective evidence suggesting irregularities in the declared value of goods that are not already subject to estimated prices established by Mexico’s Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Público). Authorities would first have to conduct a valuation analysis under procedures established by the Customs Law. To replace or lift a precautionary seizure, importers facing value differences of less than 20% could generally use a cash deposit or a customs deposit account, while differences of 20% or greater would generally require a cash deposit.
Lawmakers cite 2,500 operations and $89.6 million outside current seizure rules
Mexican lawmaker Roberto Albores Gleason posted on Facebook that more than 2,500 customs operations valued at about $89.6 million currently escape precautionary seizure because of the existing 50% threshold. The administration argues that undervaluation erodes Mexico’s import-tax base and places domestic manufacturers at a disadvantage against goods entering the country at artificially low declared values.
Industry groups point to documentation and just-in-time flows
Trade law firm Sandler, Travis & Rosenberg said related-party transactions, royalties, assists and transfer-pricing adjustments are likely to receive greater scrutiny under the proposal, which could require importers to hold substantially stronger documentation supporting transaction values.
Gilda Varela, director of customs and foreign trade at Mexico’s automotive industry association AMIA, said that eliminating the existing 50% threshold could disrupt just-in-time manufacturing if automotive components are held while valuation disputes are resolved, according to El Universal. Representatives of bonded warehouses also raised questions about congestion, storage costs and available space if precautionary seizures increase.
