{ "id": 6906, "date": "2026-03-02T17:17:46", "date_gmt": "2026-03-02T23:17:46", "guid": { "rendered": "https:\/\/rivtrev.com\/?p=6906" }, "modified": "2026-03-05T13:59:46", "modified_gmt": "2026-03-05T19:59:46", "slug": "reforma-al-reglamento-de-la-ley-aduanera", "status": "publish", "type": "post", "link": "https:\/\/rivtrev.com\/es\/reforma-al-reglamento-de-la-ley-aduanera\/", "title": { "rendered": "Reforma al Reglamento de la Ley Aduanera" }, "content": { "rendered": "
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tReforma al Reglamento de 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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02 de Marzo 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\tAmendment to the Regulations of 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 23 de febrero de 2026 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Decreto por el que se reforman, adicionan y derogan diversas disposiciones del Reglamento de la Ley Aduanera.<\/p>

Las modificaciones introducen ajustes relevantes en materia de digitalizaci\u00f3n, control aduanero y responsabilidad de los operadores de comercio exterior. A continuaci\u00f3n, se destacan los cambios de mayor impacto:<\/p>

  1. Digitalizaci\u00f3n de procesos<\/strong><\/li><\/ol>
    • Se precisan los medios de identificaci\u00f3n tecnol\u00f3gica autorizados para la transmisi\u00f3n de documentos al Sistema Electr\u00f3nico Aduanero.<\/li>
    • Se incorpora expresamente la prevalidaci\u00f3n electr\u00f3nica dentro del Reglamento, reforzando la digitalizaci\u00f3n del despacho aduanero.<\/li>
    • Se establecen requisitos adicionales para operar en el Sistema Electr\u00f3nico Aduanero, tales como contar con firma electr\u00f3nica vigente, Registro Federal de Contribuyentes activo y registro actualizado, conforme al art\u00edculo 6-A del Reglamento.<\/li><\/ul>
      1. Fortalecimiento de controles previos y fiscales<\/strong><\/li><\/ol>
        • Se endurecen las obligaciones relacionadas con el manifiesto de carga, arribo extempor\u00e1neo, consolidaci\u00f3n de mercanc\u00edas, tr\u00e1nsitos y rutas sujetas a registro obligatorio.<\/li><\/ul>

          Estas medidas buscan fortalecer la trazabilidad y fiscalizaci\u00f3n de las operaciones.<\/p>

          1. Inclusi\u00f3n de agencias aduanales como figura regulada<\/strong><\/li><\/ol>
            • Se crea un cap\u00edtulo espec\u00edfico dentro del T\u00edtulo S\u00e9ptimo para reconocer formalmente a las agencias aduanales como figura regulada (art\u00edculos 235-A a 235-K).<\/li>
            • Se establecen disposiciones relativas a su autorizaci\u00f3n, operaci\u00f3n, obligaciones, causales de inhabilitaci\u00f3n y mecanismos de publicaci\u00f3n por parte de la autoridad.<\/li><\/ul>
              1. Manifestaci\u00f3n de valor<\/strong><\/li><\/ol>

                En relaci\u00f3n con la documentaci\u00f3n que debe anexarse a la manifestaci\u00f3n de valor:<\/p>

                • Se incorpora la obligaci\u00f3n de adjuntar el Comprobante Fiscal Digital por Internet (CFDI) o documento equivalente que cumpla con los requisitos establecidos en las Reglas correspondientes.<\/li>
                • Adem\u00e1s de los contratos, deber\u00e1n incluirse las \u00f3rdenes de compra vinculadas a la transacci\u00f3n y, en su caso, las notas de cr\u00e9dito o documentos que acrediten descuentos especiales en numerario o en especie.<\/li><\/ul>
                  1. Mayor responsabilidad en el despacho directo<\/strong><\/li><\/ol>
                    • Se establece que quien promueva el despacho sin agente o agencia aduanal ser\u00e1 responsable de manera ilimitada por los actos de sus representantes o auxiliares, conforme al art\u00edculo 242 del Reglamento.<\/li>
                    • La autoridad aduanera podr\u00e1 revocar autorizaciones; adicionalmente, una vez suspendidos o revocados, los socios o accionistas no podr\u00e1n solicitar una nueva autorizaci\u00f3n durante un periodo m\u00ednimo de dos a\u00f1os.<\/li><\/ul>
                      1. Candados electr\u00f3nicos obligatorios<\/strong><\/li><\/ol>
                        • Se establece el uso obligatorio de candados oficiales o electr\u00f3nicos en transporte y tr\u00e1nsitos, conforme a los art\u00edculos 187 y 188 del Reglamento.<\/li><\/ul>

                          Conclusi\u00f3n<\/strong><\/p>

                          Las reformas fortalecen el control aduanero, la fiscalizaci\u00f3n y el uso de herramientas tecnol\u00f3gicas, incrementando las obligaciones y responsabilidades de los participantes en operaciones de comercio exterior.<\/p>

                          En Rivadeneyra Trevi\u00f1o recomendamos a las empresas revisar sus procesos internos, evaluar el impacto operativo y contractual de estas modificaciones y preparar las adecuaciones necesarias antes de su entrada en vigor.<\/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 February 23, 2026, a Decree amending, adding, and repealing various provisions of the Regulations of the Customs Law was published in the Official Gazette of the Federation (Diario Oficial de la Federaci\u00f3n).<\/p>

                          These amendments introduce significant changes in digitalization, customs control, and liability of foreign trade operators. The most relevant modifications are outlined below:<\/p>

                          1. Digitalization of Processes<\/strong><\/li><\/ol>
                            • The authorized technological identification methods for submitting documents to the Electronic Customs System are clarified.<\/li>
                            • Electronic pre-validation is expressly incorporated into the Regulations, reinforcing the digitalization of the customs clearance process.<\/li>
                            • Additional requirements are established to operate within the Electronic Customs System, including maintaining a valid electronic signature (e.firma), an active Federal Taxpayer Registry (RFC), and updated registration records, pursuant to Article 6-A of the Regulations.<\/li><\/ul>
                              1. Strengthening of Pre-Customs and Tax Controls<\/strong><\/li><\/ol>
                                • Obligations related to cargo manifests, late arrivals, cargo consolidation, in-transit operations, and routes subject to mandatory registration are tightened.<\/li><\/ul>

                                  These measures aim to enhance traceability and oversight of foreign trade operations.<\/p>

                                  1. Recognition of Customs Agencies as a Regulated Entity<\/strong><\/li><\/ol>
                                    • A specific chapter is created within Title Seven to formally recognize customs agencies as regulated entities (Articles 235-A through 235-K).<\/li>
                                    • Provisions are established governing their authorization, operation, obligations, grounds for suspension or disqualification, and public disclosure by the customs authority.<\/li><\/ul>
                                      1. Customs Valuation Declaration<\/strong><\/li><\/ol>

                                        Regarding the documentation required to support the customs value declaration:<\/p>

                                        • The obligation to attach the Digital Tax Receipt (CFDI) or equivalent document meeting the requirements established in the applicable Rules is incorporated.<\/li>
                                        • In addition to contracts, related purchase orders must be submitted, as well as credit notes or documentation evidencing special discounts granted in cash or in kind, where applicable.<\/li><\/ul>
                                          1. Increased Liability in Direct Customs Clearance<\/strong><\/li><\/ol>
                                            • Any party promoting customs clearance without a customs broker or customs agency will bear unlimited liability for the acts of its representatives or auxiliaries, pursuant to Article 242 of the Regulations.<\/li>
                                            • The customs authority may revoke authorizations; furthermore, once suspended or revoked, partners or shareholders may not apply for a new authorization for a minimum period of two years.<\/li><\/ul>
                                              1. Mandatory Electronic Seals<\/strong><\/li><\/ol>
                                                • The use of official or electronic seals in transportation and in-transit operations becomes mandatory, in accordance with Articles 187 and 188 of the Regulations.<\/li><\/ul>

                                                  Conclusion<\/strong><\/p>

                                                  These amendments strengthen customs control, tax oversight, and the use of technological tools, increasing the obligations and responsibilities of participants in foreign trade operations.<\/p>

                                                  At Rivadeneyra Trevi\u00f1o, we recommend that companies review their internal procedures, assess the operational and contractual impact of these amendments, and implement the necessary adjustments prior to their entry into force.<\/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
                                                  Comercio Exterior \/ Foreign Trade<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\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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                                                    Reforma al Reglamento de la Ley Aduanera 02 de Marzo de 2026 Amendment to the Regulations of the Customs Law El 23 de febrero de 2026 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Decreto por el que se reforman, adicionan y derogan diversas disposiciones del Reglamento de la Ley Aduanera. Las modificaciones […]<\/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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