FOREIGN TRADE GENERAL RULES FOR 2026 ARE PUBLISHED

On December 27, 2025, the Foreign Trade General Rules (RGCE) for 2026 were published in Mexico’s Official Gazette (Diario Oficial de la Federación, “DOF”) and will enter into force on January 1, 2026.

The 2026 RGCE include relevant changes that will directly impact companies engaged in foreign trade operations. The most noteworthy topics include the following:

1. Update to fines and amounts set forth in Rule 1.1.6 and Annex 13.
2. Addition of Rule 1.4.14, which provides the following:

As of January 1, 2026, the customs broker must compile a complete electronic file for each client requesting foreign trade operations, which must include, among other items, the following:

• Government-issued ID
• Articles of incorporation and the legal representative’s powers of attorney
• Contact details
• Proof of address
• Photographs of the address, facilities, machinery, personnel, and operating means
• Documents evidencing ownership or lawful possession of assets
• RFC or Tax identification
• Tax status certificate (Constancia de Situación Fiscal)
• A sworn statement by the importer/exporter declaring:
  • That they are not included on the lists under Article 69-B of the Federal Tax Code (CFF)
  • That they do not issue simulated tax invoices
• A statement by the customs broker confirming that the client is not included on SAT blacklists
• Any other document required evidence compliance with Article 162 of the Customs Law

In addition to the above, the 2026 RGCE includes the following changes:

Key changes effective in 2026

   1. Registries (importers/sectoral):

New grounds are added related to guarantees under Article 86-A and to resolutions regarding false tax invoices (Article 49-Bis of the CFF).

   2. Guarantees and the customs entry (pedimento):

A new obligation is added for banks regarding letters of credit (Rule 1.6.36), with operations expected to begin on February 1, 2026, for the January information. In addition, an obligation is created to declare in the pedimento the certificate code for RFE (Rule 1.6.37).

   3. Pre-validation:

Rule 1.8.3 is amended to increase the pre-validation fee to MXN $350.

   4. Documentary support for operations:

Rule 3.1.42 is added to establish the documents and records that evidence foreign trade operations.

   5. Customs brokers and customs attorneys (agents/authorized representatives):

Rule 1.4.15 is added, stating that the customs broker must annually submit information regarding net worth/asset evolution through procedure sheet 150/LA included in Annex 2.

   6. Used vehicles:

Rule 3.5.14 is repealed; in 2025 it provided a fee applicable to the definitive importation of used vehicles (related to the regularization decree).

   7. Temporary imports to be returned in the same condition, virtual operations, and RFE:

• Rule 4.2.22 is added regarding extensions for temporary importation of aircraft, vessels, and naval craft.
• Rule 4.3.22 is added regarding the obligation to request, provide, and retain information and documentation in virtual operations (Article 112).
• Rule 4.8.18 is added regarding documentation (including technical and accounting documentation) to evidence declared processes in RFE operations.

   8. Amendment of pedimentos:

Rule 6.1.1 is amended regarding pedimento corrections prior to the activation of the automated selection mechanism, and adds a condition related to having a notified resolution under Article 49-Bis of the CFF.

   9. Certification (VAT/IEPS and OEA):

Requirements under Rules 7.1.1 and 7.1.2 are strengthened (including controls linked to Article 49-Bis and the 69-B listings). In this regard, a second paragraph is added to indicate that companies operating under an IMMEX program may only import the goods listed in Annex 28.

Transitional provisions

Companies holding a valid RECE registration under the Trading Company and Importer, OEA, and Certified Business Partner modalities (in any category) must, when requesting renewal pursuant to Rule 7.2.3, submit a free-form letter to AGACE declaring under oath that they comply with the provisions of Rule 7.1.1, first paragraph, sections XVIII and XIX of this resolution. Otherwise, information request or cancellation procedures will be initiated.

Overall, these changes will have a significant impact on companies engaged in foreign trade operations, as the updated fines may increase the cost of non-compliance and the requirement to maintain complete client files raises control and documentation expectations. At the same time, the emphasis on preventing simulated transactions reinforces transparency and legality, making it essential for companies to review and strengthen their internal compliance processes.

We recommend reviewing these changes promptly to assess their impact on your operations and to adopt the measures necessary to ensure proper compliance.

The corresponding publication is attached for your reference.

TAX MISCELLANEOUS RESOLUTION FOR 2026 IS PUBLISHED

On December 28, 2025, the 2026 Tax Miscellaneous Resolution (Resolución Miscelánea Fiscal) was published in Mexico’s Official Gazette (Diario Oficial de la Federación, “DOF”). This resolution updates the Customs Processing Fee (Derecho de Trámite Aduanero, “DTA”) rates set forth in Article 49 of the Federal Law on Rights, as well as the amounts applicable to companies certified for VAT and IEPS purposes and Authorized Economic Operator (OEA) status, pursuant to Article 40 of the Federal Law on Rights.

New 2026 Customs Processing Fee (DTA) Amount

• The average adjustment was approximately 3.8%, in line with inflation.

• It is essential to confirm that your systems, customs entries (pedimentos), and processes are updated with the new rates to avoid discrepancies, penalties, or tax contingencies.

Confirmed Increase in Government Fees for Certified Companies (2026)

This adjustment will directly impact companies that benefit from tax incentives and customs facilitation measures.

The increase applies even if the company’s certification remains valid; therefore, it is neither optional nor automatic - must be properly budgeted for and paid to avoid contingencies.

These provisions will enter into force on January 1, 2026.

J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics  contained in this agreement.

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.