Mexican President Claudia Sheinbaum has submitted to the Chamber of Deputies a series of proposed changes to the country’s customs law. The proposal, which remains subject to the legislative process and is not yet in effect, would significantly increase Mexican customs authorities’ ability to scrutinize declared values for imported goods.
The proposed changes include the following.
- eliminating the current 50 percent undervaluation threshold for precautionary seizure of imported goods, meaning a declared value that is below the transaction value of identical or similar merchandise by any amount could potentially support such a seizure
- requiring customs authorities to initiate verification procedures on their own initiative when they identify a declared value below the transaction value of identical or similar merchandise
- eliminating the current exception from precautionary seizure when the importer has provided the guarantee contemplated by Article 86-A
- establishing different requirements for replacing a precautionary seizure, allowing a cash deposit or customs guarantee account when the value difference is less than 20 percent but generally requiring a cash deposit when the difference is 20 percent or more
- reducing from 50 percent to 20 percent the threshold under Article 177(XII) for certain customs regimes where duties are determined but not paid
If enacted, the amendments would become effective the day after publication in Mexico’s Diario Oficial de la Federación.
These proposed changes indicate that customs valuation, and the documentation supporting declared values, are likely to receive substantially greater scrutiny by Mexican authorities.
Importers should therefore make sure their valuation methodologies and supporting documentation are well established, particularly for related party transactions, assists, royalties, transfer pricing adjustments, and other additions to value.
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