Mexico’s lower house passes Customs Law reform targeting undervaluation

On October 6, Mexico’s Chamber of Deputies approved a reform to the Customs Law that gives authorities more room to challenge the declared value of imports. The general vote was 334 to 119 and the article-by-article vote 338 to 114. The bill now goes to the Senate.

The key change: customs no longer needs the declared value to be at least 50% below that of identical or similar goods before ordering a precautionary seizure for undervaluation. Any gap is enough to open a review. To release goods, importers can post cash or use a customs guarantee account when the gap is under 20%; at 20% or more, only cash is accepted. Fuel and petroleum products face fines of 50% to 100% of commercial value.

If the Senate approves it and it is published in the Official Gazette (DOF), it would take effect on January 1, 2027. Opposition lawmakers called it insufficient against fuel smuggling.