The Electronic Customs Value Declaration, which will become mandatory as of December 9, 2025, is not simply a change in format, but a transformation in customs compliance in Mexico. Historically, the Customs Value Declaration was physically filled out and kept in the importer’s file subject, where applicable, to possible requests by the tax and customs…

Source: Official Gazette of the State of Nuevo León, September 26, 2025, Decree No. 107 (effective September 27, 2025). Amendments to Articles 2346 and 2346 Bis of the Civil Code of the State. Key provisions (residential lease contracts) Minimum term: 6 months for both parties; extendable by mutual agreement (Art. 2346 Bis). Currency: Rent must…

Dear Clients and Friends, In recent days, the Supreme Court of Justice of the Nation (SCJN) issued a ruling regarding the Fifth Transitory Article established in the Mining Law, following its reform on May 8, 2025. This article provides that all applications for new mining concessions shall be automatically dismissed, even if they were submitted…

On August 28, 2025, the Decree amending Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry (“IMMEX Decree”) was published in the Federal Official Gazette (DOF), and which entered into effect on August 29, 2025. This amendment prohibits the temporary importation of finished footwear under the IMMEX Program,…

Amendment to the Global Import Tax Rate Applicable on Goods Imported via Courier Companies Dear Clients and Friends, The 2025 General Foreign Trade Rules provide that courier and parcel delivery companies may carry out customs clearance for goods they transport through a simplified procedure, provided that: They are registered in the Registry of Courier and…

For many years, business leaders and legal professionals in Mexico have understood that corporations and other legal entities could only be prosecuted for a limited set of criminal offenses. However, the Supreme Court of Justice has recently challenged this interpretation, significantly broadening the scope of corporate criminal liability. In a ruling issued in April 2025—whose…

On July 17, 2025, the Federal Official Gazette published the Provisions on Occupational Hazards to guarantee the right to rest during the workday for employees who work in a standing position in the service, commerce, analogous workplaces, and industrial establishment sectors. These provisions aim to ensure the right to rest during the workday for individuals…

Several amendments to the Federal Law for the Prevention and Identification of Transactions with Illegal Proceeds (hereinafter, the “AML”) and to article 400 Bis of the Federal Criminal Code were published on the Federal Official Gazette last July 16, 2025. The AML, originally enacted in 2013, sets forth a series of obligations and restrictions for companies and…