On December 27, 2025, the General Foreign Trade Rules (GFTR) for 2026 were published in the Official Public Gazette (DOF for its acronym in Spanish):
Key changes impacting customs operations:
- Documentation requirements for customs brokers: customs brokers must now include specific documents in the files of users requesting customs operations. This obligation, stemming from the recent amendment to the Customs Law, includes collecting general and contact information, photographs of the premises where activities are conducted, and documents proving legal possession of the property and assets used, among others
- Supporting documentation for customs operations: the documents or records required to support customs operations are specified. To comply with this obligation, companies must provide various information and documentation, mainly: contracts or purchase orders, contracts proving legal possession of the property, machinery and equipment used, corresponding electronic tax invoices (CFDIs) and payment receipts, a list of involved employees, and royalty contracts (if applicable), among others
- Recordkeeping for virtual import declarations: for transfers through virtual import declarations, companies are now required to request, provide, and retain the information and documentation proving the manufacturing process to which the transferred goods were subjected from their temporary importation and throughout all subsequent transfers, whether performed by the transferring company or by a third party
These new obligations represent significant changes, as they involve generating and retaining a greater amount of documentation and records to support the materiality of operations.
Other notable changes:
- Companies with an IMMEX program may only import fabrics and apparel products under the VAT and Excise Tax Certification, provided they have authorization from the Ministry of Economy in their program and that the goods are permitted under the IMMEX Decree and its annexes
- A new cause for suspension in the importer and exporter registries is added for failing to present the customs guarantee account or letter of credit, or if it contains incorrect data representing an amount lower than what should have been guaranteed, for introducing foreign goods into the strategic bonded warehouse regime for handling, storage, custody, exhibition, sale, or distribution
- Suspension from the importer and exporter registries may also occur if a resolution is issued and notified determining that false tax receipts were issued during a domicile visit
- A provision is established for transferring customs guarantee accounts to the Treasury of the Federation (Tesofe for its acronym in Spanish) when the taxpayer does not process the corresponding import declaration to remove foreign goods from the strategic bonded warehouse within the established deadlines
- The obligation to notify the issuance of letters of credit to guarantee contributions and countervailing duties for customs guarantee accounts is added
- The obligation to declare in the import declaration the code of the certificate for goods destined for the strategic bonded warehouse regime is added
- Technical and accounting documentation is required to prove that goods introduced into the strategic bonded warehouse regime were actually subject to the declared processing, transformation, or repair
- Companies seeking registration under the Authorized Economic Operator and Certified Commercial Partner schemes, as well as VAT and Excise Tax Certification, must ensure that none of their partners have been convicted of crimes warranting imprisonment or have administrative sanctions for importing or exporting goods
- Companies with current registration under any of the above schemes, when requesting renewal, must submit to the Tax Authority a letter stating under oath that they comply with the requirements mentioned above
Tariff amendments
On December 29, the decree amending various tariff codes of the General Import and Export Duties Law (Tigie for its acronym in Spanish) was published in the DOF, increasing the General Import Duty for different products belonging to various industries, such as automotive, textile and apparel, plastics, steel, appliances, aluminum, footwear, paper, leather goods, furniture, glass, toys, motorcycles, trailers, among others. These products are covered in more than 20 chapters of the Tigie, totaling 1,463 tariff codes, with duty increases ranging from 5% to 50%.
To ensure the supply of materials in Mexico under competitive conditions, the Ministry of Economy may implement specific legal mechanisms and instruments for importing goods from countries with which Mexico does not have free trade agreements in force.
The GFTR 2026 and the amendment to Tigie entered into force on January 1, 2026.
As always, the Tax and Legal Practice team at KPMG Mexico is available to analyze in detail how these new provisions may affect your company.
