Mexico's National Customs Agency (ANAM) reports a historic collection of 1.07 trillion pesos in the first nine months of 2025, a 17.5% increase from the previous year. This figure reflects a structural transformation that will solidify with the Customs Law 2026 taking effect on January 1. The reform emphasizes digitalization, reinforced responsibility, and advanced electronic oversight to boost customs efficiency.
Mexican customs have achieved a record collection of 1.07 trillion pesos in the first nine months of 2025, a 17.5% increase compared to 2024. Although total operations decreased by 2.8%, efficiency improved in detecting undervaluations and tax evasion, driving a 46.2% rise in IEPS and a 22.9% increase in the General Import Tax, particularly in sectors like fuels, chemicals, and high-tax beverages.
Alex Tonatiuh Márquez Hernández, director general of Customs Investigation, attributes this growth to a structural transformation integrating technology, fiscal intelligence, and institutional cleanup. "The sustained growth is not an isolated result, but the reflection of a structural transformation that combines technology, fiscal intelligence, and institutional cleanup," he states. The new Customs Law, with over 150 reformed articles and published in the Official Gazette of the Federation, will take effect on January 1, 2026, without changes to the text approved by Congress.
Key changes include Article 54, which eliminates the exemption from responsibility for customs agents, making verification of documentation, data accuracy, and operation materiality direct obligations. Articles 59 and 162 require a robust electronic file with tax receipts, bank transfers, contracts, and traceability evidence. Additionally, Articles 14, 14-A, 14-D, and 135-B mandate interoperable technological infrastructure, real-time surveillance, and automated inventory controls in fiscalized premises.
Article 86-A redefines Customs Guarantee Accounts, prohibiting their cancellation until audits conclude, and expands mandatory guarantee cases. Fines increase for classification errors, undervaluation, and unauthorized operations. Márquez Hernández stresses that "the goal is for 2025's efficiency not to be a peak, but the base of a new stage of stability and institutional trust." For 2026, ANAM projects sustained growth with automated procedures and full traceability, enhancing staff professionalization.