Beginning in 2026, Mexico is implementing significant changes to its customs laws and trade policies that will directly affect importers, exporters, and global supply chains. These updates are designed to strengthen domestic production, improve fiscal oversight, and increase transparency across all Mexican customs entry points—particularly as Mexico responds to sluggish economic growth in 2025 and evolving global trade dynamics.
Two major policy shifts are driving this change: updates to Mexico’s Customs Law and the introduction of new tariffs on countries without a Free Trade Agreement (FTA) with Mexico, with a primary focus on China.
Customs law updates: digital accountability and joint liability
The 2026 Customs Law reforms represent a shift toward increased digital transparency, transforming trade compliance into a corporate governance matter. For importers and customs brokers alike, these changes signify a mandate for forensic-level documentation and proactive trade governance. To maintain compliance, stakeholders must now maintain robust documentation processes for every shipment and be prepared to provide the high-level technical and infrastructure data to validate their operations.
Key updates importers should understand:
Manifestación de Valor (MV)
The cornerstone of this digital transition is the mandatory shift to the electronic format of the MV, mandatory starting April 1, 2026. We recently published a comprehensive guide blog on this topic.
Joint liability and the "obligado solidario"
Under the new legal framework, Mexican customs brokers now act as “obligado solidario,” or jointly liable parties, sharing 100% responsibility for the accuracy of the import data. Because they face significant professional and financial risks for errors, brokers now function as the importer's most demanding auditors, strictly requiring objective technical evidence rather than simple letters of responsibility.
Forensic documentation and evidence of infrastructure
Brokers now strictly demand "soporte de materialidad" (materiality support) and "evidence of infrastructure" before processing shipments to verify a company's physical capacity to operate.
This documentation includes:
- Photographs of the production plant, machinery, office equipment, and transport vehicles
- Records of active personnel
- Commercial evidence such as signed sales contracts, purchase orders, and definitive commercial invoices
- Financial proof, including SWIFT bank transfer records or accounting entries demonstrating real cash flow
Failure to meet these requirements can result in suspension of a company’s Federal Taxpayer Registry (RFC), effectively halting import operations.
A new era of tariffs for China and Asia
In parallel with customs reform, Mexico is introducing tariffs on imports from non-FTA countries (primarily China), to protect the "Hecho en México" brand, support the objectives of Plan México and chip away at the enormous trade imbalance it currently has with China.
These tariffs will remain in effect until further notice, as established by law.
Impact on Asian sourcing
The new structure imposes rates ranging from 7% to 50%, depending on the product and country of origin. While China is the primary target, importers sourcing from other non-FTA countries may also be affected unless they can formally demonstrate product origin through mechanisms defined by Mexican authorities.
Affected HS codes span multiple sectors, including:
- Automotive (vehicles and auto parts)
- Electronics and household appliances
- Textiles, apparel, and footwear
- Toys and furniture
- Plastics, steel, and aluminum
What shippers should do now: proactive trade governance
These updates to the Mexican customs law represent a shift toward high stakes trade governance, where digital transparency and rigorous documentation are the new standards. To navigate this environment effectively, importers must move beyond reactive logistics and adopt a proactive compliance strategy.
To prepare, importers should:
- Assess cost exposure by conducting an internal assessment and evaluate how the new tariff structure directly impacts your overall costs.
- Engage your jointly liable broker immediately to confirm specific product implications and ensure your documentation meets the new materiality and infrastructure requirements.
- Formalize digital transitions by ensuring all your international trade processes are aligned with the VUCEM electronic platform before the mandatory April 1, 2026, deadline to avoid disruptions to your Federal Taxpayer Registry (RFC).
- Anticipate increased scrutiny by anticipating more detailed documentation requests from Mexican importers and their customs brokers.
The changes taking effect in 2026 signal a new operating environment for companies importing into Mexico—one defined by greater transparency, tighter enforcement, and higher expectations for documentation and governance. Early planning and close coordination with customs brokers and logistics partners can help reduce risk and preserve flexibility as these rules take hold.
For help navigating these updates and preparing your supply chain for what’s ahead, reach out to your C.H. Robinson representative to start the conversation.
Stay informed
Developments in customs and trade continue to evolve—stay informed to be prepared:
