On December 27, 2025, the Foreign Trade General Rules for 2026 were published in the Federal Official Gazette. These rules entered into force on January 1, 2026, except for certain transitional provisions.
Below you will find a summary of the changes that are considered most relevant for companies engaged in foreign trade operations.
Fines (Rule 1.2.6 / Annex 13). An express reference is incorporated to the updated amounts contained in Annex 13 (fines and amounts applicable for 2026), thereby updating the monetary thresholds applicable to various infringements set forth in the Mexican Customs Law and its Regulations.
Importers’ Registries (Rule 1.3.3). New causes for suspension of importers’ registries are added, with a direct impact on the business continuity, such as the following: (i) failure to file the customs guarantee account or letter of credit, or filing it with incorrect information resulting in an amount lower than that which should have been guaranteed; and (ii) the issuance and notification of a resolution determining the issuance of false tax receipts, pursuant to Article 49-Bis of the Federal Tax Code.
File requirements (Rule 1.4.14). The minimum content of the file that the customs broker must maintain for each user requesting foreign trade operations is expressly established. This requires importers to provide and keep available identification information and operational support documentation (for example, general and contact information; evidence of the place of operation, such as photographs; and documentation evidencing the legal possession of the premises and assets used), as well as any other document that allows verification that the applicant for the foreign trade operation has the necessary infrastructure to carry it out, thus raising the applicable and verifiable documentary standard.
Customs brokers (Rule 1.4.15). An annual obligation is introduced for customs brokers to file information regarding their net worth evolution through the filing of form 150/LA (Annex 2). Although this obligation rests with the customs broker, it is foreseeable that internal compliance processes will be strengthened and, consequently, that documentary requirements imposed on companies will increase.
Prevalidation (Rule 1.8.3). The fee applicable to electronic prevalidation services is updated to MXN $350 (previously MXN $310).
Substance of operations (Rule 3.1.42). A new rule is added listing the documents or records required to evidence a foreign trade operation. The key aspect is the ability to reconstruct the operation from beginning to end, such as the following: commercial support (contract or purchase order), evidence of legal possession of the facilities and assets used, tax traceability (CFDI, equivalent documents, proof of payment), and operational evidence supporting what was imported, its purpose, and how it was integrated into the operation of the company. This rule will be particularly relevant in foreign trade audit procedures, as in practice, several companies have already been audited for issues related to the substance of their foreign trade operations.
Virtual operations (Rule 4.3.22). For customs transfers carried out through virtual customs entries (pedimentos), an obligation is added to request, provide, and retain information and documentation evidencing the production process to which the goods were subjected from their temporary importation and throughout all subsequent transfers, even when such process is carried out by a third party.
Strategic Bonded Warehouse (Rule 4.8.18). For goods introduced into the Strategic Bonded Warehouse regime, the technical and accounting documentation required to evidence that the goods were effectively subject to the declared manufacturing, transformation, or repair processes is specified, thereby raising the evidentiary standard and the requirement for consistency between what is declared, executed, and recorded.
Amendments (Rule 6.1.1). The express reference allowing pedimento amendments to be made “as many times as necessary” is repealed, while maintaining the possibility to amend customs entry data provided that such amendment is made before activating the customs automated selection mechanism.
IMMEX (Rule 7.1.12). It is established that, for certified companies (VAT/IEPS) operating under the IMMEX Program, the goods listed in Annex 28 may only be imported, provided that, in addition to holding the VAT/IEPS Certification, such goods are authorized under the IMMEX Program by the Ministry of Economy and are permitted under the IMMEX Decree and its annexes.
Transitory Provision (Thirteenth). Companies holding a valid Registration under the Companies Certification Program, under the modalities of Trading and Importing Company, Authorized Economic Operator (OEA), and Certified Business Partner, in any category, when applying for renewal pursuant to Rule 7.2.3, must file before the General Administration of Foreign Trade Audit (AGACE) a written statement, under oath, declaring compliance with the provisions of Rule 7.1.1, first paragraph, sections XVIII and XIX. Failure to comply may result in the initiation of procedures to request information or to cancel such certifications.
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We hope you find this information useful. Should you have any questions or require further clarification regarding any aspect of this article, please do not hesitate to contact a member of our Foreign Trade and Customs Practice Group.
International Trade
Salvador Garza / salvador.garza@ecrubio.com
Jaime Ogushi / jaime.ogushi@ecrubio.com
Luis Delgado / luis.delgado@ecrubio.com
Claudio Vázquez / claudio.vazquez@ecrubio.com
Miguel Torres / miguel.torres@ecrubio.com
Alejandro Montes / alejandro.montes@ecrubio.com
Arturo J. Bañuelos / arturo.banuelos@ecrubio.com
Carlos Enríquez / carlos.enriquez@ecrubio.com
César Holguín / cesar.holguin@ecrubio.com
David Fujii / david.fujii@ecrubio.com
Eduardo David / eduardo.david@ecrubio.com
Edmundo Hernández / edmundo.hernandez@ecrubio.com
Fernando Holguín / fernando.holguin@ecrubio.com
Felipe Mendoza / felipe.mendoza@ecrubio.com
Juan Carlos Partida / juan.partida@ecrubio.com
Alexa Araiza / alexa.araiza@ecrubio.com
María Gutiérrez / maria.gutierrez@ecrubio.com
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