On September 8, 2026, the Federal Executive submitted to the Chamber of Deputies an initiative to amend several provisions of the Customs Law, with a specific focus on strengthening the authority’s tools to review the value declared in import transactions.
Although the proposal focuses on a limited number of articles, its impact could be significant for importers, especially in transactions where there are differences between the value declared in the customs declaration and value references for identical or similar goods.
The statement of purpose indicates that the initiative seeks to combat undervaluation practices, which may affect tax collection, create undue advantages over other importers, and distort competition in the domestic market. This approach is also linked to a public policy aimed at strengthening domestic industry and addressing transactions with potentially artificially low values, particularly in sensitive sectors.
It is important to clarify that the initiative is not yet in force. For its provisions to become applicable, the corresponding legislative process must be completed and the decree must be published in the Official Gazette of the Federation (DOF).
Main Relevant Topics
- Customs valuation
- Undervaluation
- Value declared in the customs declaration
- Identical or similar goods
- Verification powers
- Precautionary seizure
- Estimated prices
- Customs guarantee account
- IMMEX companies and suspensive customs regimes
- Value Declaration and electronic file
Expanded review of the Declared Value
The proposal expressly incorporates as a review trigger those cases in which the value declared in the customs declaration is lower than the transaction value of identical or similar goods, determined in accordance with the valuation methods provided under the Customs Law.
This point is relevant because Articles 72 and 73 of the Customs Law regulate the transaction values of identical and similar goods, considering elements such as the time of importation, commercial level, similar quantities, and reasonable adjustments when differences are attributable to commercial level, quantity, transportation, insurance, or other related expenses.
In practice, this could lead the authority to question transactions even when the value difference is not significant, provided that it identifies a comparable reference that, in its view, reflects a higher value.
Therefore, retaining only the commercial invoice will not be sufficient. Importers should have evidence explaining why the declared price is reasonable, considering purchase conditions, discounts, volume, timing, commercial relationship, quality, obsolescence, warranties, royalties, assists, Incoterms, and any other elements that may affect the price.
Precautionary Seizure: possible elimination of the 50% Threshold
One of the most sensitive changes relates to Article 151, section VII of the Customs Law.
Currently, this provision allows precautionary seizure when the value declared in the customs declaration is 50% or more lower than the transaction value of identical or similar goods, unless the guarantee provided under Article 86-A of the Customs Law has been granted.
The initiative proposes eliminating this minimum percentage. If approved, the authority could initiate a precautionary seizure based on a lower declared value, provided that the determination is supported by the legal valuation methods.
This could create a relevant operational change, since the risk would no longer be limited only to extreme undervaluation cases, but could also apply to transactions with smaller differences that the authority considers relevant or insufficiently justified.
Guarantees in Transactions subject to Estimated Prices
Another relevant point is the treatment of transactions subject to estimated prices.
Article 86-A of the Customs Law regulates the obligation to guarantee through customs guarantee accounts, among other cases, when definitive imports are carried out declaring a value lower than the estimated price published by the Ministry of Finance and Public Credit.
Under the current framework, the guarantee may operate as a protection mechanism against potential differences in duties and taxes. However, the initiative proposes eliminating the exception that currently prevents precautionary seizure when such guarantee has already been established.
If approved, providing a guarantee would not necessarily prevent the authority from immobilizing the goods if it questions the declared value. This would reduce the practical protection currently provided by the customs guarantee account during customs clearance.
Substitution of the Seizure and Liquidity effects
The initiative also proposes specific rules to substitute the precautionary seizure through a cash deposit or a customs guarantee account, depending on the level of the value difference detected.
For goods not subject to estimated prices, if the difference is lower than 20%, the importer could request the substitution of the seizure within 10 business days following the beginning of the procedure, through a cash deposit or customs guarantee account.
When the difference is equal to or greater than 20%, substitution would only be allowed through a cash deposit.
This may have a significant financial impact, since the importer would need to immobilize resources to substitute the seizure, in addition to facing potential costs related to storage, delays, logistics adjustments, or supply interruptions.
Regimes with Deferred Duties or Duties Not Paid at the time of the Transaction
The proposal also modifies the approach applicable to certain customs regimes under which duties and taxes may be determined without being paid at that time, as may occur in temporary imports, bonded warehouse, transit, or strategic bonded facility operations.
Currently, the presumption of an infraction due to a value difference is associated with a 50% threshold. The initiative proposes reducing this threshold to 20%, which would broaden the exposure of companies operating under duty deferral or suspension schemes.
This point is especially relevant for IMMEX companies, since a value difference may not necessarily generate an immediate payment at the time of temporary importation, but it could still be reviewed by the authority if, when compared against identical or similar goods, it is considered to involve relevant undervaluation.
Electronic file and Value Declaration
The Value Declaration, the value calculation worksheet, and the electronic file would become more relevant as documentary defense tools.
The recommendation is not only to retain documents, but to build a file that allows the complete transaction to be reconstructed: negotiation, purchase order, invoice, proof of payment, contracts, Incoterms, international logistics, dutiable additions, discounts, related-party status, value adjustments, and any other element that explains how the price was formed.
Robust documentation would allow companies to respond more quickly to an information request, desk review, on-site audit, or customs administrative proceeding.
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If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
