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Regulatory Radar · Mexico · Customs

Mexico's 2027 package: Senate passes customs undervaluation crackdown; platform withholding in the Income Law

Adopted · updated 20 October 2026 · reviewed 23 October 2026 · North America
Next date: 31 Oct 2026

The Chamber of Deputies approved a reform of the Customs Law on 6 October by 334 votes to 119, and the Senate passed it on 13 October by 66 votes to 37, sending it to the executive for publication, with entry into force set for 1 January 2027. It removes the 50% value gap that currently limits precautionary seizures, so customs can seize goods or start checks whenever the declared value is below that of identical or similar goods; where goods are not under estimated prices, seizure can be replaced by a cash deposit or customs guarantee account if the gap is under 20%, and only by a cash deposit above that. The wider 2027 economic package also proposes extending income tax and VAT withholding by digital platforms to sellers that are legal entities.

For a parcel Declared values on consolidated e-commerce imports face tighter checks and possible seizure, so valuation evidence becomes a condition of release.

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Who it hits

Importers and customs brokersCouriers and consolidatorsMarketplaces and their sellers

What to prepare

  • Check that declared values on consolidated and bonded imports can be backed by transaction evidence
  • Review broker contracts for liability if goods are seized under the new thresholds
  • Prepare marketplace systems for wider seller withholding if the package passes

Our reading

The reform does not target courier rates directly, but it hits the bulk-import model that platforms adopted after the 33.5% rate. With the Senate vote of 13 October, only publication remains, so importers have about ten weeks to get valuation evidence in order before 1 January 2027.
USMCA leashLatAm split

Sources

  1. Customs, cadastre and digital payments: the 2027 Economic Package reaches Congress · Proceso · 2026-09-09
  2. Sheinbaum wants to change the rules at customs: this is what she proposes · El Financiero · 2026-09-09
  3. Customs Law reform 2027: undervaluation and seizure · ST Stratego · 2026-09-18
  4. 2027 Economic Package: executive summary · EY Mexico · 2026-09-10
  5. Customs Law in Mexico advances with changes on hydrocarbons and undervaluation · Bloomberg Línea · 2026-10-02
  6. Deputies approve Customs Law with precautionary seizure for undervalued goods · Bloomberg Línea · 2026-10-06
  7. Deputies approve Customs Law to fight fuel smuggling and undervaluation of goods · Proceso · 2026-10-06
  8. Senate approves Customs Law reform; penalties could reach 100% · Proceso · 2026-10-13

Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.

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