Borderlands Mexico: Customs proposal raises concerns over border delays, cargo seizures

Borderlands Mexico is a weekly rundown of developments in the world of United States-Mexico cross-border trucking and trade. This week in Borderlands Mexico: Customs proposal raises concerns over border delays, cargo seizures; and OmniTRAX expands rail-served capacity in Phoenix market.

Customs proposal raises concerns over border delays, cargo seizures Mexican President Claudia Sheinbaum is pushing another overhaul of the country’s customs rules that could significantly increase scrutiny of imported goods.

While the initiative aims to protect domestic manufacturers from imports that may be entering the country at artificially low values, critics say the proposal could potentially expose cross-border shipments to more inspections, documentation requirements and precautionary seizures.

Sheinbaum submitted the proposed amendments to Mexico’s Customs Law, or Ley Aduanera, to the Chamber of Deputies earlier this month as part of the government’s economic package for 2027. The legislation is aimed primarily at combating undervaluation — the practice of declaring imported merchandise below its actual value to reduce duties and taxes.

The proposal comes as Mexico continues tightening enforcement across its ports and land-border gateways while seeking to protect domestic manufacturers from imports the government says may be entering the country at artificially low values.

The initiative was formally referred to the Chamber of Deputies’ Finance and Public Credit Committee, which held a working session Tuesday with officials from Mexico’s National Customs Agency, or ANAM, as well as representatives of private industry, according to La Jornada.

The committee is now preparing a draft opinion on the legislation, with a vote expected as early as next week. If approved by Congress and enacted, the amendments would take effect the day after publication in Mexico’s Diario Oficial de la Federación.

One of the most consequential changes involves the circumstances under which Mexican customs authorities could detain imported merchandise over questions about its declared value.

Under the proposal, authorities would gain greater ability to initiate verification procedures when they determine that an importer has declared a value below the transaction value of identical or similar merchandise. The legislation would also remove an existing 50% undervaluation threshold associated with precautionary seizure in certain circumstances.

The administration argues that undervaluation erodes Mexico’s import-tax base while placing domestic manufacturers at a disadvantage against goods entering the country at artificially low declared values.

One of the most consequential changes proposed involves the circumstances under which Mexican customs authorities could detain imported merchandise over questions about its declared value.

(Photo: Jim Allen/FreightWaves) Another provision would amend an existing customs law to reduce from 50% to 20% the difference-in-value threshold used to presume an infraction for goods entered under customs regimes in which duties are calculated but not immediately paid, El Financiero reported.

The government also wants customs authorities to be able to carry out precautionary seizures when an inspection identifies objective evidence suggesting irregularities in the declared value of goods that are not already subject to estimated prices established by Mexico’s Finance Ministry.

Authorities would first have to conduct a valuation analysis under procedures established by the Customs Law. The legislation also proposes changing how importers can replace or lift a precautionary seizure. For value differences of less than 20%, an importer could generally use a cash deposit or customs guarantee account.

Differences of 20% or greater would generally require a cash deposit. Mexican lawmaker Roberto Albores Gleason posted on Facebook that more than 2,500 customs operations valued at about $89. 6 million currently escape precautionary seizure because of the existing 50% threshold.

For manufacturers, importers, customs brokers and logistics providers operating between the U. S. and Mexico, the biggest practical question may be how aggressively ANAM uses the expanded authority if the legislation becomes law.

Greater scrutiny of customs valuation could mean importers need substantially stronger documentation supporting transaction values, particularly for related-party transactions, royalties, assists and transfer-pricing adjustments. Trade law firm Sandler, Travis & Rosenberg said those areas are likely to receive greater scrutiny under the proposal.

The implications could extend beyond customs compliance. Gilda Varela, director of customs and foreign trade for Mexico’s automotive industry association, AMIA, warned that eliminating the existing 50% threshold could disrupt just-in-time manufacturing if automotive components are seized while valuation disputes are resolved, according to El Universal.

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