The Mexican Tax Administration Service (“SAT”) has released an advance version of the First Amendment to the 2026 Foreign Trade General Rules (“RGCE”), along with Official Communication 23/2026, extending the effective date of the Electronic Statement of Value (“MVE”).
This First Amendment modifies Rule 1.5.1 of the RGCE to clarify the cases in which the
A Decree was published earlier today in the Official Journal of the Federation, introducing amendments, additions, and repeals to several provisions of the Regulations to the Mexican Customs Law. Among the most relevant changes are modifications related to the documentary support requirements for Electronic Customs Valuation Declarations (in Spanish, the Manifestación de Valor Electrónica
Following the amendment to Mexico’s Customs Law published on November 19, 2025 (effective as of January 1, 2026), compliance obligations of importers and exporters in Mexico have increased significantly, particularly with respect to substantiation and traceability of international trade transactions.
Under this reform, companies operating in Mexico must maintain sufficient legal, operational, and financial support
On December 27, 2025, the General Rules of Foreign Trade for 2026 (RGCE 2026) were published in the Federal Official Gazette (DOF), together with their corresponding annexes. These new provisions come into force on January 1, 2026, and will remain effective through December 31, 2026, unless otherwise provided in the transitory articles. This bulletin presents
On December 10, 2025, the Mexican Senate approved the “Decree Amending Various Tariff Lines of the Mexican General Import and Export Tax Law” (hereinafter, the “Reform”), which had previously been proposed and approved by the Mexican House of Representatives. The Reform will enter into force on January 1, 2026.
The Reform modifies the tariff rates
On November 19, 2025, the Mexican government published a new Reform to the Customs Law in the Official Journal of the Federation (the “Reform”), which will enter into force on January 1st, 2026. This Reform introduces numerous important modifications and adjustments to the regulatory framework governing international trade transactions involving Mexico.
According to
On December 30th, 2024, the General Foreign Trade Rules for 2025 were published in the Official Journal of the Federation (“DOF”). These rules introduced a new obligation under Rule 7.2.1 (the “Rule”) through the addition of section X, which applies to companies registered under the Mexican Company Certification Scheme.
Section X added to
The Mexican General Administration of Revenue (“AGE”), in coordination with the Mexican General Administration of Foreign Trade Audits (“AGACE”), aims to strengthen oversight and control actions in tax and customs matters through the implementation of the IMMEX-CAG Verification Program.
This program seeks to identify companies that are not conducting economic activities at their tax address
The Official Communication No. 516.2025.1850 (the “Communication”), dated June 3, 2025, was published by the Secretary of the Economy through the office of the General Director of Trade Facilitation and Foreign Trade (the “DGFCE” for its acronym in Spanish), whereby the applicability of the automatic export notices is extended, pursuant to the “DECREE subjecting the
On June 3, 2025, the “DECREE subjecting the indicated goods to the requirement of an automatic export notice” (the “Decree”) was published in the Official Journal of the Federation. The Decree will enter into force the day after its publication and establishes a new requirement to submit an automatic export notice for goods classified under