President Claudia Sheinbaum presented a Customs Law reform initiative on Tuesday. The proposal increases the responsibilities of customs agents and redefines the legal framework in which they operate.
In general terms, the initiative toughens penalties and expands obligations. It also modifies the conditions for exercising key functions in foreign trade.
Responsibilities of customs agents
The decree establishes that customs agents and their authorized representatives will be responsible for paying foreign trade taxes and contributions derived from the operations in which they participate. In addition, it incorporates the concept of joint and several liability. This means that customs agents who are partners in an agency will be liable with their assets for the compensatory fees and tax obligations of the entity to which they belong.
Another relevant change is temporality. The customs agent’s license and the agency’s permit will no longer be valid for life. They will now be valid for ten years, renewable for an equal period, provided that the requirements are met. The measure seeks to ensure constant and professional supervision.
The initiative also requires agents to obtain certification every two years. In addition, they must submit annual financial disclosures and comply with restrictions to prevent links with companies with which they conduct transactions. Failure to comply will result in suspension or disqualification.
At the institutional level, the reform proposes the creation of a Customs Council. This body will be chaired by the Ministry of Finance and will include representatives from the SAT, ANAM, and the Anti-Corruption and Good Governance Secretariat. Its task will be to decide on the granting, extension, or cancellation of licenses and authorizations.
Corruption
The grounds for suspension and cancellation are also expanded. These include criminal investigations for tax offenses, crimes punishable by more than five years in prison, procedures involving prohibited goods, or repeated suspensions within short periods.
With these changes, the executive branch seeks to consolidate a more transparent and ethical framework. The goal is to combat corruption and strengthen tax collection. The initiative has already been sent to Congress and marks a new chapter in Mexican customs regulation. Its implications extend to both foreign trade and the country’s fiscal security.
Customs Law, customs agents, Claudia Sheinbaum, foreign trade, Ministry of Finance, SAT, ANAM,