BreakingLegal & enforcement

Mexico changes customs valuation controls from January 2027

Mexico’s 23 October Customs Law decree takes effect on 1 January 2027. It adds mandatory audits when declared values fall below the transaction value of identical or similar goods and changes the precautionary-seizure and security provisions for undervaluation.

Published PRESIDENCIA DE LA REPUBLICA

What changed

For seized goods not subject to estimated prices, an interested party has ten working days from notice of the proceeding to request replacement of the seizure.

A value gap below 20% permits cash or a customs guarantee-account deposit; a gap of 20% or more permits cash only, covering duties and trade remedies on the difference. The decree also adds specified hydrocarbon/petroleum-product fines of 50–100% of commercial value under Article 185 I–III.

Three checks for import teams

  • Prepare the valuation evidence and comparable-goods analysis supporting declared values under Articles 72–73 and the valuation rules.
  • Plan the ten-working-day security request and distinguish the below-20% and at-least-20% routes for goods without estimated prices.
  • Monitor the implementing provisions due by 31 December 2026 before applying the seizure scope and procedures from January.

This is a future change. The decree leaves covered goods, procedures and certain seizure thresholds to implementing provisions; it does not establish immediate automatic seizure of every undervalued shipment.

Source: PRESIDENCIA DE LA REPUBLICA · 5802077

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