Industrial Policy & Trade Monitor· 2663 actions· ✨ 89 recent

President Claudia Sheinbaum signed a comprehensive reform to Mexico's Customs Law (Ley Aduanera) published in the Diario Oficial de la Federación on 19 November 2025, entering into force 1 January 2026. The decree formally recognises the Agencia Nacional de Aduanas de México (ANAM) as the autonomous customs authority with expanded inspection and fiscalisation powers, creates a new inter-secretarial Consejo Aduanero with binding decisional authority over customs-agent licensing, and mandates real-time electronic traceability and video-surveillance at all recintos fiscales. The reform is Mexico's most comprehensive statutory overhaul of its customs-administration architecture in over a decade, directly conditioning USMCA-origin compliance infrastructure for approximately US$800 billion in annual MX-US trade and over 3,200 IMMEX-registered nearshoring operators.

Mexico's tax authority (SAT), acting under SHCP, published the Cuarta Resolución de Modificaciones a las Reglas Generales de Comercio Exterior para 2025 in the Diario Oficial de la Federación on 28 July 2025, raising the flat tax rate applied under the simplified customs regime for low-value courier and parcel shipments (goods valued at USD 2,500 or less) from 19% to 33.5%, effective 15 August 2025. The increase applies to shipments from countries without a free trade agreement with Mexico — in practice overwhelmingly China-origin goods — and is aimed at cross-border e-commerce platforms (Shein, Temu, AliExpress) as well as triangulated goods routed through courier channels by other importers including large retailers. The measure is framed by SHCP as combating under-invoicing and non-tariff-preference triangulation via the courier de minimis channel.

Mexico's Ley de Comercio Exterior (Foreign Trade Act, LCE), published in the Diario Oficial de la Federación on 27 July 1993 and entering into force 28 July 1993, is the foundational statute governing Mexico's entire external trade regulatory architecture. The LCE establishes the legal authority for the SECOFI/SE-administered antidumping (AD), countervailing duty (CVD), and safeguard investigation regime (Titles V–VII); the TIGIE tariff-schedule and tariff-classification framework; the IMMEX maquila and PROSEC sectoral-promotion programs; rules of origin for USMCA and other preferential trade agreements; and Mexico's export- licensing and strategic-material restriction framework. The LCE has been amended repeatedly through 2021 and remains the overarching parent authority for all Mexican trade-remedy proceedings administered by UPCI (Unidad de Prácticas Comerciales Internacionales) under the Secretaría de Economía.