Legislative branch: Customs Law approved against fiscal huachicol

The Chamber of Deputies approved the reform of the Customs Law, with the objective of combating fuel smuggling, tax evasion and corruption in the system.

The reform – previously returned by the Senate for drafting adjustments – poses a profound transformation. The new legal framework seeks to close regulatory gaps, strengthen the National Customs Agency and establish a digital control and surveillance system to prevent illegal practices, such as the so-called fiscal huachicol.

Among the key measures, the new law establishes that the customs agent patent will have a validity of 20 years, extendable up to 40, and must be renewed through certification every three years. And it creates the Customs Council, in charge of authorizing, suspending or canceling patents and supervising compliance with obligations.

The Confederation of Industrial Chambers highlighted that the new legal framework raises compliance standards for all foreign trade actors – customs agents, maquiladora companies, general warehouses, courier companies and audited premises – and reinforces control mechanisms against abusive practices that affect the treasury and the formal industry.

For its part, the Confederation of Customs Agents Associations expressed its support.

Both agreed that the next step will be the Regulations and General Rules of Foreign Trade, to make the implementation of this new law effective.

Héctor del Toro, an academic at the UdeG, said that it is an attempt to stop the fiscal huachicol and to modernize customs.

In terms of sanctions, those who introduce merchandise without complying with regulations will face fines of up to 300% of the commercial value, in addition to additional sanctions of up to two million pesos for importers or exporters who do not prove their obligations. And banks must report customs account operations.

PAN member Teresa Ginez warned that its application “will represent a setback against business sectors,” while Patricia Flores Elizondo (MC) warned about a possible “overregulation that slows down productivity and nearshoring.”

The reform arises in the context of investigations by the Prosecutor’s Office into networks of officials and soldiers involved in the irregular entry of fuel into the country, declared as “additives” to evade taxes.

Key points of the law

A favor:

Strengthens fiscal control and combats fiscal huachicol. Modernize customs processes with digital tools. Replaces lifetime patents and reduces areas of corruption. Streamlines operations at ports and borders. It provides greater certainty to foreign trade.

Against:

Increases the regulatory burden for SMEs. Risk of delays if applied too rigidly. Reduces the autonomy of customs agents. It requires a costly technological transition. And it can generate new bureaucracy if it is not implemented with balance.

It is an attempt to stop the fiscal huachicol

Yesterday, the Chamber of Deputies approved the new Customs Law, whose main objective is to “close the spaces that facilitated illegal practices in foreign trade.”said Héctor del Toro, a CUCEA academic at the University of Guadalajara. The reform seeks to tighten fiscal controls and combat the so-called fiscal huachicol, a mechanism of evasion and simulation in imports that generates significant losses for the State.

The term refers to the undervaluation or irregular documentation of goods, including fuel, which distorts prices and affects collection and competition between companies. According to Del Toro, the law introduces more severe sanctions and modernizes customs regimes, updating lagging regulations to align them with international standards.

Among the most relevant changes is the elimination of lifetime patents for agents customsin order to reduce corrupt practices, and the incorporation of technology to improve the control and tracking of merchandise, avoiding manipulation of documents and alteration of declared values.

The specialist warned that strict application of the law could generate an additional regulatory burden for small and medium-sized companies, affecting costs and operating systems. However, he highlighted that the reform seeks to balance fiscal control, modernization and competitiveness, avoiding bottlenecks in customs that previously caused delays and higher prices of products.

Del Toro concluded that The initiative also strengthens the internal economy and national trade, by improving collection and guaranteeing fairer conditions for exporters and importers, promoting more transparent and competitive trade in Mexico.

CT