A reform proposal to amend the Customs Law has been submitted

The federal government is seeking to strengthen customs law for the second consecutive year by stepping up efforts to combat the undervaluation of goods.

Along with the 2027 Economic Package, the executive branch issued a proposal to reform the Customs Law that would reduce taxpayers’ rights and protections, according to Gloria Estrada, president of foreign trade at the Mexican Institute of Public Accountants.

In the reform proposal, the executive branch explains that, under current customs law, a precautionary seizure of goods is permitted only when the declared value of the goods to be imported is undervalued by more than 50%

The threshold, he suggests, limits the customs authority’s ability to take precautionary action, since it cannot seize goods even when there are substantial differences between the value declared on the import declarations and the values determined by the authority using legal valuation methods.

According to data from Mexico’s National Customs Agency (ANAM) itself, between January 2025 and August 2026, there were 2,541 import transactions totaling US$93.4 million in which the goods could not be seized because the undervaluation was less than 50%.

In light of this, the government has proposed allowing the seizure of goods even when the undervaluation is below 50%.

“Now, the mere fact that the declared value is lower—by any amount—than the value of similar goods is sufficient grounds to initiate an Administrative Procedure in Customs Matters (PAMA), even if it is just one peso less than the value the authority uses as a reference for comparison with the value declared by the taxpayer,” explained Estrada.

Dr. Gloria Estrada believes that although the reform aims to punish importers who have abused the undervaluation of goods to pay less in taxes, it will also affect those who do comply with their tax obligations.