Mexico: Reforms to customs law
New minimum documentation for electronic customs files, effective January 1, 2026
A decree reforming, adding to, and repealing various provisions of the customs law was published in the official gazette on November 19, 2025.
Key modifications effective January 1, 2026, include the establishment of new minimum documentation for electronic customs files, such as digital tax receipts (CFDI), bank transfers, contracts, valuation analysis, and proof of payments for transportation costs, insurance, and other customs surcharges.
In addition, significant increases in fines are introduced for various customs-related infractions.
Read a November 2025 report (Spanish) prepared by the KPMG member firm in Mexico