{"id":39410,"date":"2026-09-14T11:10:41","date_gmt":"2026-09-14T17:10:41","guid":{"rendered":"https:\/\/creel-stg2026.creel.mx\/?post_type=cltvo_publicaciones&#038;p=39410"},"modified":"2026-09-14T18:00:51","modified_gmt":"2026-09-15T00:00:51","slug":"customs-law-amendment-proposal","status":"publish","type":"cltvo_publicaciones","link":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/","title":{"rendered":"Customs Law Amendment Proposal"},"content":{"rendered":"<p>On September 8, 2026, the President submitted the 2027 Economic Package to Congress, which includes a proposal to amend the Customs Law (Ley Aduanera).<\/p>\n<p>The bill proposes amendments to Articles 151, section VII; 153, second paragraph; 154, second paragraph; and 177, section XII, as well as the addition of a second paragraph to section XII of Article 144 of the Customs Law, relating to the following:<\/p>\n<ul>\n<li>The exception to the precautionary seizure of goods based on the establishment of a customs guarantee account for estimated prices would be eliminated.<\/li>\n<li>The requirement that the declared value be 50% or more lower than the transaction value of identical or similar goods in order for a precautionary seizure to proceed would be removed.<br \/>\nAs a result, any discrepancy in value determined pursuant to Articles 72 and 73 of the Customs Law would be sufficient for the customs authorities to initiate ex officio, verification powers, including the precautionary seizure of goods.<\/li>\n<li>The infringement threshold for declaring a value lower than the transaction value would be reduced from 50% to 20% for transactions carried out under customs regimes that allow the determination of duties and taxes without their immediate payment.<\/li>\n<li>A differentiated system for the substitution of precautionary seizure in Customs Administrative Proceedings (PAMA) would be introduced, depending on the degree of undervaluation (more than 20% or less than 20%). This mechanism would apply specifically to goods that are not subject to estimated prices.<\/li>\n<\/ul>\n<p>The proposed amendments must be discussed and approved by the Mexican Congress and, if enacted, are expected to enter into force on January 1, 2027.<\/p>\n<p>We invite you to review the following <a href=\"https:\/\/www.creel.mx\/wp-content\/uploads\/2026\/09\/Tabla-Law_Amendment-1.pdf\">comparative table<\/a> to learn more about the differences between the current legislation and the proposed reform.<\/p>\n<p>Should you have any questions, comments, or require any clarification regarding the information above, please do not hesitate to contact our International Trade &amp; Customs team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On September 8, 2026, the President submitted the 2027 Economic Package to Congress, which includes a proposal to amend the Customs Law (Ley Aduanera).<\/p>\n","protected":false},"featured_media":0,"template":"","cltvo_categoria_tax":[204],"tipo_publicacion_taxonomy":[179],"class_list":["post-39410","cltvo_publicaciones","type-cltvo_publicaciones","status-publish","hentry","cltvo_categoria_tax-international-trade-customs","tipo_publicacion_taxonomy-client-alerts"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Customs Law Amendment Proposal -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Customs Law Amendment Proposal -\" \/>\n<meta property=\"og:description\" content=\"On September 8, 2026, the President submitted the 2027 Economic Package to Congress, which includes a proposal to amend the Customs Law (Ley Aduanera).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-15T00:00:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.creel.mx\/wp-content\/uploads\/2017\/05\/1-horizontal.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/customs-law-amendment-proposal\\\/\",\"url\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/customs-law-amendment-proposal\\\/\",\"name\":\"Customs Law Amendment Proposal -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.creel.mx\\\/#website\"},\"datePublished\":\"2026-09-14T17:10:41+00:00\",\"dateModified\":\"2026-09-15T00:00:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/customs-law-amendment-proposal\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/customs-law-amendment-proposal\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/publications\\\/customs-law-amendment-proposal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.creel.mx\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Publicaciones\",\"item\":\"https:\\\/\\\/www.creel.mx\\\/publicaciones\\\/%categoria_publicaciones_taxonomy%\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Customs Law Amendment Proposal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.creel.mx\\\/#website\",\"url\":\"https:\\\/\\\/www.creel.mx\\\/\",\"name\":\"\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.creel.mx\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Customs Law Amendment Proposal -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/","og_locale":"en_US","og_type":"article","og_title":"Customs Law Amendment Proposal -","og_description":"On September 8, 2026, the President submitted the 2027 Economic Package to Congress, which includes a proposal to amend the Customs Law (Ley Aduanera).","og_url":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/","article_modified_time":"2026-09-15T00:00:51+00:00","og_image":[{"url":"https:\/\/www.creel.mx\/wp-content\/uploads\/2017\/05\/1-horizontal.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/","url":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/","name":"Customs Law Amendment Proposal -","isPartOf":{"@id":"https:\/\/www.creel.mx\/#website"},"datePublished":"2026-09-14T17:10:41+00:00","dateModified":"2026-09-15T00:00:51+00:00","breadcrumb":{"@id":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.creel.mx\/en\/publications\/customs-law-amendment-proposal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.creel.mx\/en\/"},{"@type":"ListItem","position":2,"name":"Publicaciones","item":"https:\/\/www.creel.mx\/publicaciones\/%categoria_publicaciones_taxonomy%\/"},{"@type":"ListItem","position":3,"name":"Customs Law Amendment Proposal"}]},{"@type":"WebSite","@id":"https:\/\/www.creel.mx\/#website","url":"https:\/\/www.creel.mx\/","name":"","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.creel.mx\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_publicaciones\/39410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_publicaciones"}],"about":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/types\/cltvo_publicaciones"}],"wp:attachment":[{"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/media?parent=39410"}],"wp:term":[{"taxonomy":"cltvo_categoria_tax","embeddable":true,"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/cltvo_categoria_tax?post=39410"},{"taxonomy":"tipo_publicacion_taxonomy","embeddable":true,"href":"https:\/\/www.creel.mx\/en\/wp-json\/wp\/v2\/tipo_publicacion_taxonomy?post=39410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}