The Master Plan for 2026 released by the Mexican Government sets higher collection targets and enforcement actions aimed at very specific areas, including trade & customs operations.
Moreover, recent amendments to the Customs Law and General Rules of Foreign Trade, which came into force in January 2026, establish additional obligations for importers and exporters, as well as customs brokers and an increase of penalties by up to 200%.
Due to the above, we strongly recommend that all those involved in foreign trade operations, review their grade of compliance to verify that they are aligned with the new obligations, reduce potential risks and be in a better position to face an audit by the tax authorities.
We recommend contacting our Grant Thornton Trade & Customs practice to learn more about how these changes may affect your operations.
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