Amendment to the Customs Law Increases the Risk of Seizure Due to Value Discrepancies
On October 23, 2026, a decree amending the Customs Law was published in the Official Gazette of the Federation, modifying the ground for precautionary seizure due to value discrepancies and the mechanisms for its substitution. These measures seek to combat undervaluation in imports.
Precautionary Seizure Due to Valuation Discrepancies
The amendment to Article 151, Section VII, eliminates the general 50% threshold for precautionary seizure when the value declared in the import customs declaration is lower than the transaction value of identical or similar goods. Consequently, any downward valuation discrepancy could give rise to such seizure.
However, the transitional provisions establish that customs authorities must determine, through administrative provisions, the goods and procedures to which the new grounds for seizure will apply, as well as the goods for which percentage thresholds for valuation discrepancies may be established as a condition for seizure. These provisions must be published no later than December 31, 2026, and will be decisive in defining the practical scope of the reform.
Substitution of Precautionary Seizure
Substitution of the seizure may be requested within ten business days following notification of the commencement of the proceedings, under the following circumstances:
If the valuation discrepancy is less than 20%, the seizure may be substituted by a cash deposit or a customs guarantee account.
If the valuation discrepancy is equal to or greater than 20%, substitution will only be permitted through a cash deposit.
In both cases, the amount must correspond to the duties, taxes and countervailing duties that would be payable on the valuation discrepancy.
Entry into Force and Preparation
The decree is scheduled to enter into force on January 1, 2027.
We recommend that importers review their customs valuation methodologies and supporting documentation, particularly for transactions between related parties or those involving significant price variations, royalties or other elements affecting the declared value. This review will help identify potential discrepancies and prepare the supporting documentation for their transactions before the reform enters into force.
