{ "id": 6880, "date": "2026-01-08T20:03:19", "date_gmt": "2026-01-09T02:03:19", "guid": { "rendered": "https:\/\/rivtrev.com\/?p=6880" }, "modified": "2026-01-13T11:01:42", "modified_gmt": "2026-01-13T17:01:42", "slug": "reformas-a-la-ley-aduanera", "status": "publish", "type": "post", "link": "https:\/\/rivtrev.com\/es\/reformas-a-la-ley-aduanera\/", "title": { "rendered": "Reformas a la Ley Aduanera" }, "content": { "rendered": "
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tReformas a la Ley Aduanera\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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08 de Enero de 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tAmendments to the Customs Law\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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El 19 de noviembre de 2025 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Decreto de reformas a la Ley Aduanera, el cual entrar\u00e1 en vigor a partir del 1 de enero de 2026. Dichas reformas refuerzan el control aduanero, la digitalizaci\u00f3n, la fiscalizaci\u00f3n y la responsabilidad en materia de comercio exterior, con impactos relevantes a nivel operativo, tecnol\u00f3gico y de cumplimiento normativo.<\/p>

Principales impactos<\/strong><\/p>

  1. Mayor control tecnol\u00f3gico y digitalizaci\u00f3n<\/strong><\/li><\/ol>

    La reforma obliga a implementar sistemas tecnol\u00f3gicos m\u00e1s robustos para la gesti\u00f3n de inventarios, videovigilancia, trazabilidad y monitoreo en tiempo real en recintos fiscalizados y autorizaciones especiales. Dichos sistemas deber\u00e1n contar con acceso remoto permanente para la autoridad.<\/p>

    Asimismo, se refuerza el uso del expediente electr\u00f3nico aduanero y de la Manifestaci\u00f3n de Valor Electr\u00f3nica, la cual ser\u00e1 obligatoria a partir del 1 de abril de 2026, de conformidad con lo dispuesto en el art\u00edculo 59 de la Ley Aduanera, el art\u00edculo 81 de su Reglamento y la regla 1.5.1 de las Reglas Generales de Comercio Exterior.<\/p>

    1. Incremento de costos y cargas administrativas<\/strong><\/li><\/ol>

      Se elimina la exenci\u00f3n del aprovechamiento del 5% aplicable a los recintos fiscalizados estrat\u00e9gicos. Adicionalmente, se incrementa la exigencia de requisitos en materia de documentaci\u00f3n, plazos y controles, particularmente en los esquemas de dep\u00f3sito fiscal, control permanente de inventarios y transferencias IMMEX.<\/p>

      1. Mayor responsabilidad para agentes aduanales<\/strong><\/li><\/ol>

        Las patentes aduanales tendr\u00e1n una vigencia de 20 a\u00f1os y deber\u00e1n renovarse mediante una certificaci\u00f3n obligatoria cada tres a\u00f1os, conforme al art\u00edculo 179 de la Ley Aduanera. Asimismo, se elimina la posibilidad de excluir responsabilidad por errores del importador o exportador, estableci\u00e9ndose un r\u00e9gimen de responsabilidad solidaria y la obligaci\u00f3n de reportar operaciones contrarias a los criterios del SAT, de conformidad con el art\u00edculo 54 de la Ley Aduanera.<\/p>

        1. Controles m\u00e1s estrictos en importaciones temporales<\/strong><\/li><\/ol>

          Se reduce de diez a cinco a\u00f1os el plazo de permanencia para ciertos bienes importados temporalmente. En el caso de las transferencias IMMEX, se exige acreditar la materialidad de las operaciones; de no hacerlo, se presumir\u00e1 la existencia de contrabando en supuestos de simulaci\u00f3n, lo que puede dar lugar a consecuencias penales.<\/p>

          1. Cambios en certificaciones y mensajer\u00eda<\/strong><\/li><\/ol>

            Se incrementan los requisitos para obtener y conservar el registro de empresas certificadas y del Operador Econ\u00f3mico Autorizado (OEA). Asimismo, se incorpora a la Ley el procedimiento simplificado aplicable a empresas de mensajer\u00eda y paqueter\u00eda, conforme a lo previsto en los art\u00edculos 59, 88 Bis, 176 y 178 de la Ley Aduanera.<\/p>

            1. Multas y sanciones<\/strong><\/li><\/ol>

              Se incrementan de forma significativa las sanciones, incluyendo los supuestos de embargo precautorio, y se establecen multas que pueden oscilar entre el 250% y el 300% del valor comercial de las mercanc\u00edas, conforme a los art\u00edculos 178 y 187 de la Ley Aduanera, en casos como:<\/p>

              • Importaci\u00f3n temporal de mercanc\u00edas no autorizadas al amparo de programas IMMEX.<\/li>
              • Incumplimiento de regulaciones y restricciones no arancelarias.<\/li>
              • Utilizaci\u00f3n de proveedores extranjeros falsos, inexistentes o no localizables.<\/li><\/ul>

                La reforma implica un cambio estructural en la operaci\u00f3n aduanera en M\u00e9xico, caracterizado por una mayor fiscalizaci\u00f3n, el uso intensivo de tecnolog\u00eda y un enfoque sancionatorio m\u00e1s severo. En este contexto, las empresas deber\u00e1n anticipar inversiones tecnol\u00f3gicas, fortalecer sus procesos de cumplimiento normativo, revisar su relaci\u00f3n con agentes aduanales y ajustar sus operaciones para mitigar riesgos operativos, financieros y penales.<\/p>

                En Rivadeneyra Trevi\u00f1o damos seguimiento puntual a estas reformas y quedamos a su disposici\u00f3n para atender cualquier duda relacionada con el tema, as\u00ed como para apoyar en la planeaci\u00f3n y evaluaci\u00f3n de las implementaciones correspondientes.\u00a0<\/p>

                Esperamos que la presente informaci\u00f3n sea de su utilidad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                On November 19, 2025, the Decree amending the Mexican Customs Law was published in the Official Gazette of the Federation. Said amendments will enter into force on January 1, 2026. These reforms strengthen customs control, digitalization, auditing powers, and liability in foreign trade matters, generating significant operational, technological, and compliance-related impacts.<\/p>

                Main Impacts<\/strong><\/p>

                1. Enhanced technological control and digitalization<\/strong><\/li><\/ol>

                  The reform requires the implementation of more robust technological systems for inventory management, video surveillance, traceability, and real-time monitoring in bonded warehouses and special authorizations. These systems must provide permanent remote access to the customs authorities.<\/p>

                  Likewise, the use of the electronic customs file and the Electronic Value Declaration is reinforced. The latter will become mandatory as of April 1, 2026, in accordance with Article 59 of the Customs Law, Article 81 of its Regulations, and Rule 1.5.1 of the General Foreign Trade Rules.<\/p>

                  1. Increased costs and administrative burdens<\/strong><\/li><\/ol>

                    The exemption from the 5% fee applicable to strategic bonded warehouses is eliminated. In addition, stricter requirements are introduced with respect to documentation, deadlines, and control mechanisms, particularly in customs warehousing schemes, permanent inventory control, and IMMEX transfers.<\/p>

                    1. Increased liability for customs brokers<\/strong><\/li><\/ol>

                      Customs broker licenses will have a term of twenty years and must be renewed through mandatory certification every three years, in accordance with Article 179 of the Customs Law. Additionally, the possibility of excluding liability for errors attributable to the importer or exporter is eliminated, establishing a regime of joint and several liability and an obligation to report transactions that contravene SAT criteria, pursuant to Article 54 of the Customs Law.<\/p>

                      1. Stricter controls on temporary imports<\/strong><\/li><\/ol>

                        The maximum period of stay for certain temporarily imported goods is reduced from ten to five years. In the case of IMMEX transfers, companies must substantiate the materiality of the transactions; otherwise, simulated operations may be presumed to constitute smuggling, which may result in criminal consequences.<\/p>

                        1. Changes to certifications and courier services<\/strong><\/li><\/ol>

                          The requirements to obtain and maintain certified company status and Authorized Economic Operator (AEO) registration are strengthened. Additionally, a simplified procedure for courier and express delivery companies is incorporated into the Customs Law, in accordance with Articles 59, 88 Bis, 176, and 178 thereof.<\/p>

                          1. Fines and penalties<\/strong><\/li><\/ol>

                            Penalties are significantly increased, including precautionary seizure measures, and fines ranging from 250% to 300% of the commercial value of the goods are established pursuant to Articles 178 and 187 of the Customs Law, in cases such as:<\/p>

                            • Temporary importation of goods not authorized under IMMEX programs.<\/li>
                            • Non-compliance with non-tariff regulations and restrictions.<\/li>
                            • Use of false, non-existent, or non-locatable foreign suppliers.<\/li><\/ul>

                              These amendments represent a structural shift in customs operations in Mexico, characterized by heightened enforcement, intensive use of technology, and a more severe sanctions framework. In light of this new environment, companies should anticipate technological investments, strengthen their compliance processes, review their relationships with customs brokers, and adjust their operations to mitigate operational, financial, and criminal risks.<\/p>

                              At Rivadeneyra Trevi\u00f1o, we are closely monitoring these developments and remain available to address any questions related to this matter, as well as to assist in the planning and assessment of the corresponding implementations.<\/p>

                              We trust that this information will be useful.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                              Rivadeneyra, Trevi\u00f1o y de Campo
                              Ley Aduanera<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                              COMPARTE este boletin
                              en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                Reformas a la Ley Aduanera 08 de Enero de 2026 Amendments to the Customs Law El 19 de noviembre de 2025 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Decreto de reformas a la Ley Aduanera, el cual entrar\u00e1 en vigor a partir del 1 de enero de 2026. Dichas reformas refuerzan el […]<\/p>", "protected": false }, "author": 7, "featured_media": 0, "comment_status": "closed", "ping_status": "open", "sticky": false, "template": "elementor_header_footer", "format": "standard", "meta": { "_acf_changed": false, "inline_featured_image": false, "ocean_post_layout": "", "ocean_both_sidebars_style": "", "ocean_both_sidebars_content_width": 0, "ocean_both_sidebars_sidebars_width": 0, "ocean_sidebar": "", "ocean_second_sidebar": "", "ocean_disable_margins": "enable", "ocean_add_body_class": "", "ocean_shortcode_before_top_bar": "", "ocean_shortcode_after_top_bar": "", "ocean_shortcode_before_header": "", "ocean_shortcode_after_header": "", "ocean_has_shortcode": "", "ocean_shortcode_after_title": "", "ocean_shortcode_before_footer_widgets": "", "ocean_shortcode_after_footer_widgets": "", "ocean_shortcode_before_footer_bottom": "", "ocean_shortcode_after_footer_bottom": "", "ocean_display_top_bar": "default", "ocean_display_header": "default", 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