“Importers (and forwarders acting on their behalf) need to double-check all their data: valuation, documentation, HS codes, supplier records, declared addresses, and regimes. Even minor clerical errors might not trigger the maximum fine, but the trend is clear: compliance will not be treated lightly going forward.”
This week, we had the pleasure of speaking with Mr. Guillermo Aguilar, Director of Pacifica Customs & Logistics, Globalia member in Monterrey, Mexico. In our discussion, Mr. Aguilar shed light on the upcoming customs and tariff reforms that will reshape trade with Mexico by 2026, and explained how Pacifica is helping clients prepare through proactive compliance and inspection strategies.
Q: What are the key customs and trade changes coming into effect?
A. Three main developments will redefine trade with Mexico over the next year:
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Customs Law Reform – This will tighten controls, expand liability for customs brokers and importers, and integrate advanced digital systems for inspection and traceability.
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Electronic Value Manifest (E2) – Importers will be required to electronically submit valuation details before cargo clearance, ensuring complete transparency in declared values.
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Tariff Reform under LIGIE – The government has proposed tariff increases affecting 1,463 product classifications, significantly expanding on last year’s adjustments. Duties could reach 35%, and in certain cases, 50%, for goods from countries without a free trade agreement with Mexico.
Together, these measures mark a clear shift toward stricter, more technology-driven customs oversight.
Q: Can you tell us more about the tariff reform and the sectors it will impact?
A: Yes. The LIGIE reform is extensive. The most affected sectors include automotive and auto parts, plastics and chemicals, footwear and leather goods, textiles and apparel, steel and aluminium, furniture, wood, paper, and cardboard, toys, sporting goods, and household items.
These changes align with Mexico’s National Development Plan 2025–2030 and Plan México, aimed at promoting domestic industry, supporting small and medium-sized enterprises, and reducing import dependency. However, for importers and forwarders, the short-term effect will be higher costs and more complex tariff management, especially for shipments from non-FTA countries.
“At Pacifica, we’re helping clients run E2 readiness audits, checking their valuation records, supplier documentation, and internal workflows. By simulating the new digital process ahead of time, we identify weak points early.”
Q: What’s driving these reforms? Why is Mexico doing this now?
A: The government wants to strengthen revenue collection, increase trade transparency, and push industrial growth. Mexico’s role in nearshoring and regional manufacturing has grown fast, but the customs system needs modernization. These reforms are meant to bring Mexico in line with global compliance standards, improving oversight while encouraging local production. The challenge is that it raises the administrative burden for international traders in the short term.
Q: What exactly is the new Electronic Value Manifest (E2), and how should companies prepare?
A: The E2 Manifest replaces the old manual system with a fully digital platform. Importers will need to provide complete valuation data, including freight, insurance, commissions, discounts, and royalties, before goods arrive. If data is missing or inconsistent with invoices, customs can block clearance automatically. At Pacifica, we’re helping clients run E2 readiness audits, checking their valuation records, supplier documentation, and internal workflows. By simulating the new digital process ahead of time, we identify weak points early.
Q: Are there any specific risks or penalties that forwarers should be aware of?
A: Yes, and you’ll want to pay attention. Under the proposed 2025 reforms to the Ley Aduanera (Customs Law), the catalogue of customs violations is being expanded and the corresponding fines significantly raised. One legal commentary refers to penalties being more than doubled for serious infractions like undervaluation or misuse of customs regimes. Some reports even mention fines potentially reaching up to 300% of the value of the goods or omitted duties in extreme cases.
What this really means is that mistakes in customs declarations, especially major ones like incorrect value, wrong tariff classification, or misuse of inventory/temporary import regimes, can carry very heavy financial exposure. Importers (and forwarders acting on their behalf) need to double-check all their data: valuation, documentation, HS codes, supplier records, declared addresses, and regimes. Even minor clerical errors might not trigger the maximum fine, but the trend is clear: compliance will not be treated lightly going forward.
Q: Which businesses will be most affected by these reforms?
A: The biggest impact will be on importers of industrial goods, automotive parts, textiles, and electronics, especially those sourcing from Asia. Tariff increases and stricter documentation will raise costs and lengthen clearance times unless companies adapt quickly. On the other hand, domestic manufacturers and FTA-based trade partners could gain a competitive edge. Mexico is clearly steering policy toward local value creation.
Q: How is Pacifica helping its clients with pre-shipment inspection services in Asia?
A: We review compliance with Mexican regulations and streamline customs clearance by inspecting goods at origin, before they leave for their destination. Our origin inspections strategies help to minimize risks and processing times at Mexican customs offices that receive imports from Asia. This step helps ensure that valuation, labeling, and documentation are correct from the start, preventing costly delays or holds upon arrival in Mexico.
Our pre-shipment team works closely with suppliers and freight forwarders in Asia, verifying that all documentation aligns with Mexican import requirements, including those under the upcoming reforms. This proactive approach not only saves time but also gives our clients peace of mind knowing that their cargo is fully compliant before it even sets sail.
Q: What steps should global freight forwarders take to stay compliant?
A: Start by auditing your documentation workflows and making sure that invoices, manifests, and customs declarations are perfectly aligned. Next, get ready for digitalization: the new E2 platform and upcoming biometric systems will remove the option for manual corrections, so accuracy from the start is essential. It’s also smart to revisit your supplier network, especially if you import from non-FTA countries, to reduce tariff exposure. And finally, stay informed. Regulations are evolving quickly, and having a local expert on your side is the best way to stay ahead of these changes.
Q: Any final advice for importers and logistics partners trading with Mexico?
A: Don’t wait until 2026. These reforms are already in motion, and customs authorities will expect full compliance from day one. Start aligning your systems, train your teams, and review your suppliers now. Mexico is modernizing fast and those who adapt early will be the ones who move goods faster, more efficiently, and without costly delays.