- Mexico amended the Customs Law on 23 October 2026, effective 1 January 2027, to broaden precautionary seizure powers for imports with undervalued declared customs values.
- Customs authorities may now seize goods when the declared value in the import entry is below the transaction value of identical or similar goods determined under Customs Law valuation rules; the prior 50% undervaluation threshold is removed.
- The new rule ties enforcement to transaction values under the customs valuation hierarchy, not to estimated/reference prices, and may affect related-party imports, volume-discounted sales, or other legitimate pricing differences.
- Before 1 January 2027, general rules will identify covered goods and, for goods not specifically listed, set a percentage threshold for seizure based on the gap between declared and comparable transaction values.
- The reform also updates release procedures for seized goods, including deposit/valuation evidence requirements and a four-month deadline under Article 154 for cases not subject to SHCP estimated prices.
Source: dentons.lopez-velarde.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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