Mexico will audit and may seize imports declared below the value of identical or similar goods from 1 January 2027.<\/p>\n
From 1 January 2027, Mexico’s amended Customs Law lets customs audit and hold imports declared below the value of similar goods.<\/p>\n
The decree amending the Customs Law (Ley Aduanera) appeared in the evening edition of the Diario Oficial de la Federaci\u00f3n, Mexico’s official gazette, on Oct. 23, 20261<\/a><\/sup>. It changes articles 144, 151, 153, 154, 177 and 185 of the law2<\/a><\/sup>.<\/p>\n In short, a shipment whose declared price is lower than the price of the same or similar goods will now trigger a customs check. Customs can hold the goods while it checks. The importer can get them back with documents proving the price, or by paying a cash deposit that covers the missing duties.<\/p>\n The decree has one main target: undervaluation. That means declaring goods at a lower price than they really cost, so that less duty is paid. The Chamber of Deputies described the reform as a tool to fight undervaluation and protect tax revenue3<\/a><\/sup>.<\/p>\n The decree makes four main changes for goods entering Mexico2<\/a><\/sup>:<\/p>\n The decree also adds heavy fines for fuels. These are covered below.<\/p>\n The key comparison is between two figures. The first is the value written on the pedimento, Mexico’s customs import declaration. The second is the transaction value of identical or similar goods<\/strong>, meaning the price actually paid in other sales of the same or comparable goods2<\/a><\/sup>.<\/p>\n That second value is worked out under articles 72 and 73 of the Customs Law2<\/a><\/sup>. These are the law’s existing valuation rules for identical and similar goods. The decree does not create a new price list.<\/p>\n Under the new second paragraph of article 144, customs "will start" its checking powers when the declared value is lower than that benchmark2<\/a><\/sup>. The legislative summary calls this gap an objective risk signal that triggers a review of the operation4<\/a><\/sup>. In plain terms, a low price is no longer just a reason for suspicion. It becomes an automatic trigger for an audit.<\/p>\n Article 151 lists the cases in which customs may hold goods while a case runs. This is called a precautionary seizure (embargo precautorio), a temporary hold, not a final confiscation. The decree rewrites part VII of that article. It now covers any case in which the declared value is below<\/strong> the value of identical or similar goods2<\/a><\/sup>.<\/p>\n The legislative summary explains the reasoning. It says customs will act on objective risk signals, the facts of each operation, and the law’s valuation methods4<\/a><\/sup>. It also says the reform removes an exception to seizure that was linked to posting a guarantee based on prices set in advance4<\/a><\/sup>.<\/p>\n The new seizure rule does not apply to every product at once. A transitional article says part VII will apply to the goods, and under the procedure, that customs authorities set in separate rules2<\/a><\/sup>. For other goods, those rules may set the percentage gap between declared and benchmark value that will justify a seizure2<\/a><\/sup>.<\/p>\n The decree gives importers two ways to recover goods. The first is to prove the price. Under article 153, the importer can present documents showing the declared value was set under the law’s valuation rules2<\/a><\/sup>. Customs must then issue a decision at once, with no penalties imposed<\/strong>2<\/a><\/sup>.<\/p>\n In that case, customs must return any seized goods. It must also release the guarantee or refund the cash deposit2<\/a><\/sup>. The legislative summary says this clarifies what happens when the case ends in the importer’s favour4<\/a><\/sup>.<\/p>\n If the importer gives no proof, or the proof fails, customs must issue a final decision. It has four months<\/strong> to do so, counted from the day after the case file is complete2<\/a><\/sup>. The file is complete when all deadlines for evidence and arguments have passed, or when customs has examined the evidence offered2<\/a><\/sup>. If customs misses the four-month limit, its actions that started the case lose their effect2<\/a><\/sup>.<\/p>\n The second way is to replace the seizure with money. Article 154 sets the rules for goods held under the new price-gap ground2<\/a><\/sup>. These rules apply only when the goods are not subject to official estimated prices2<\/a><\/sup>.<\/p>\nWhat does the Customs Law decree change?<\/h2>\n
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How will customs compare declared prices?<\/h2>\n
When can customs seize undervalued goods?<\/h2>\n
How can an importer get seized goods back?<\/h2>\n
From low price to decision<\/h4>\n
How does the cash deposit work?<\/h2>\n
Releasing seized goods with a deposit<\/h4>\n