Mexico amends 2026 foreign trade rules and Annexes 1, 2 and 22

What changed

Main changes: under rule 1.4.12, customs brokers and importers suspended from clearing goods in the SEA over an inaccurate NICO classification code may rebut the cause or post the customs guarantee account through a pedimento rectification, and ask customs to lift the suspension within five days (procedure 20/LA).

Rule 1.4.14 adds a broker statement that the client is not on the lists of articles 49 Bis, 69, 69-B and 69-B Bis of the Federal Tax Code (CFF), with files updated every three years.

New text in rule 3.1.2 allows samples of up to two kilos of each good listed in numeral 8 TER of Annex 2.2.1 to obtain an attestation or compliance report.

Under rule 3.7.20, when Annex 26 labelling data is missing or inaccurate at inspection, the importer may prove NOM compliance within thirty days of notice of the record and pay the fine.

Until December 31, 2026, documents under article 81, sections II to IV of the Regulation need not be transmitted if sent under article 36-A of the Customs Law, and importers may opt for the new format E15 with contract data.

Certification applicants get three months to correct security-standard findings from inspections. Annex 22 updates pedimento appendices 6, 8, 9 and 13.

What an import team should check

• Ask your customs broker which changes affect your operations, especially NICO-related SEA suspensions, sample imports under rule 3.1.2 and labelling fines under rule 3.7.20.
• Before December 31, 2026, agree with your broker whether to file the optional format E15 with your value declaration, and keep the related contracts available for customs.
• Check that your broker's system reflects the updated Annex 22 appendices, including key C1 of appendix 9, which takes effect under the May 28, 2026 Economy agreement.