On September 22, 2026, the Mexican tax authorities published the Second Amendment to the General Rules of Foreign Trade for 2026 (RGCE 2026) in the Official Federal Gazette (DOF), together with amendments to Annexes 1, 2, and 22. These modifications introduce new compliance obligations, procedural adjustments, and operational changes that will impact importers, exporters, customs brokers, customs agencies, logistics providers, and certified companies operating in Mexico.
The following summarizes the most relevant changes and the actions companies should consider to ensure continued customs compliance and operational efficiency.
Mandatory Electronic Value Declaration
One of the most significant changes introduced by the amendment is the definitive transition to the electronic submission of the Value Declaration (Manifestación de Valor).
Beginning October 1, 2026, the paper format will no longer be accepted, and all Value Declarations must be transmitted electronically. While the coexistence period for the legacy paper-based format established under the 2018 Foreign Trade Rules has been extended, such extension only remains in effect through September 30, 2026.
Companies engaged in import operations should ensure that their internal processes, systems, and customs compliance teams are fully prepared for this digital transition.
Temporary Facilitations for the Electronic Value Declaration
To facilitate implementation, the authorities have maintained certain temporary compliance measures through December 31, 2026.
Under these provisions, importers are not required to attach documents such as bills of lading, packing lists, airway bills, proof of origin or provenance, or customs guarantee account documentation to the electronic Value Declaration, provided such documents are transmitted separately in accordance with Article 36-A of the Customs Law. This temporary relief is expected to expire on January 1, 2027, unless additional regulatory action is taken.
The amendment also introduces Form E15, “Information on Contracts Associated with the Value Declaration,” allowing importers to electronically provide general information regarding contracts related to the transaction under a sworn statement of accuracy.
New Obligations for Customs Brokers and Customs Agencies
The amendment expands compliance obligations for customs agencies (agencias aduanales) by expressly subjecting them to requirements that previously focused primarily on customs brokers.
Under Rule 1.4.14, customs agencies must maintain comprehensive client files for foreign trade operations. These files must include a sworn statement confirming that the user is not listed in certain registries referenced in the Federal Tax Code. Electronic files must be updated every three years or whenever the client notifies changes to its information.
In addition, amendments to Rule 1.4.12 modify the process for lifting a suspension from operating in the Electronic Customs System (SEA) resulting from incorrect NICO declarations. Rather than submitting a notice, affected parties must now submit a formal request using Form 20/LA.
New Facilitation for the Importation of Regulated Samples
Under Rule 3.1.2, importers seeking compliance reports or attestation reports may import up to two kilograms of each product classified under the tariff classifications and NICO codes included in Section 8 TER of Annex 2.2.1 of the Ministry of Economy’s regulations.
This facilitation is particularly relevant for sugar products and certain sugar-based food preparations subject to prior import permits. To qualify for this benefit, importers must comply with several conditions, including:
- Rendering the imported goods unsuitable for commercial sale;
- Avoiding commercial packaging unless the product is properly identified;
- Submitting a sworn statement confirming that the importation is intended solely to obtain the required compliance report or attestation.
Increased Exposure to Labeling Sanctions
The amendment strengthens enforcement measures related to compliance with Mexican labeling regulations.
Under Rule 3.7.20, failure to comply with applicable Official Mexican Standards (NOMs) regarding labeling may result in fines ranging from 2% to 10% of the commercial value of the goods, pursuant to Articles 184 and 185 of the Customs Law.
This change underscores the importance of conducting comprehensive labeling reviews before products enter the Mexican market, particularly in industries subject to strict consumer protection and product information requirements.
Amendments Affecting Fiscal Deposit, Warehousing, and Transportation Operations
Several changes impact companies operating under fiscal deposit regimes and logistics providers.
Under Rule 4.5.15, the previous notice mechanism for the donation of goods held under a fiscal deposit regime has been replaced by a formal authorization request submitted through Form 109/LA.
Rule 4.5.33 introduces stricter consequences for warehousing facilities that fail to timely submit non-arrival notices or cannot demonstrate force majeure. In such cases, the warehouse may lose its ability to issue the electronic capacity letter using Format M1.8.
Additionally, Rule 4.6.11 expands the registration framework for transportation companies engaged in transit operations and ground cargo consolidation, expressly incorporating activities related to the Strategic Bonded Warehouse Regime (Recinto Fiscalizado Estratégico).
Changes to the Certified Companies Registry
The amendment also impacts companies participating in certification programs such as the Authorized Economic Operator (AEO) and Certified Commercial Partner schemes.
Pursuant to amendments to Rules 7.1.4 and 7.1.5, companies must notify the General Administration of Foreign Trade Audit (AGACE) within 20 days after correcting any identified non-compliance. Likewise, incomplete or inconsistent submissions may trigger formal correction requests subject to the same deadline.
Further, Rule 7.2.1 streamlines the process for demonstrating compliance with security standards by eliminating the previous requirement to submit Form 62/LA when reporting corrective actions.
Amendments to Annexes 1 and 2
The modifications to Annex 1 include the formal introduction of Form E15 for submissions through the Digital Window (Ventanilla Digital), updates to Forms F1 and F3, and the removal of the professional license with photograph (cédula profesional con fotografía) from the list of accepted official identification documents.
Meanwhile, Annex 2 includes amendments to more than 35 procedural guidelines. Among the most notable simplifications are:
- Elimination of the resolution procedure for Form 108/LA concerning destruction of goods under fiscal deposit;
- Elimination of correction deadlines relating to Form 144/LA concerning non-arrival notices;
- New requirements under Forms 56/LA and 77/LA mandating Spanish translations for any supporting documentation submitted in a foreign language.
Updates to Annex 22 and the Glossary
The amendment also introduces several technical changes to Annex 22, including:
- Updates to the bonded warehouse list;
- Creation of the new identifier code“AO” for authorized customs agencies;
- Revisions to identifiers“EX” and“GA” related to customs guarantee accounts;
- Updates to identifier“C1” regarding import permits issued by the Ministry of Economy;
- Incorporation of payment method key 23 – “Reduction of Fines.”
Additionally, the Glossary updates the definition of“Digital Window” (Ventanilla Digital) to align with the decree establishing the Single Window for Foreign Trade Procedures published on May 4, 2026.
Final Remarks
The Second Amendment to the General Rules of Foreign Trade for 2026 reflects Mexico’s ongoing efforts to further digitalize customs procedures, strengthen compliance mechanisms, and streamline certain administrative processes. Businesses involved in international trade should carefully evaluate the impact of these changes, particularly regarding electronic Value Declarations, customs documentation, certification requirements, and labeling compliance.
A proactive review of customs compliance procedures, recordkeeping practices, and operational controls will be essential to mitigate regulatory risks, avoid penalties, and maintain uninterrupted cross-border operations under Mexico’s evolving foreign trade framework.