News
On Dec. 27, 2025, the Mexican Revenue Administration Service published the new Foreign Trade Rules for 2026 and its Annex 13. Changes include the submission of an electronic value manifest on most import declarations and data requirements for customs brokers.
The enforcement date for the updated Foreign Trade Rules was Jan. 1, 2026, and the electronic value manifest requirements will be entered into effect on April 1, 2026.
Customs brokers will be required to have the following information on file for each import and export client: 1) official identifications, 2) articles of incorporation or notarial instruments and any amendments thereto, 3) official identifications of legal representative, 4) contact information such as email addresses and telephone numbers, 5) proofs of addresses where business activities are conducted, 6) photographs of business premises, showing buildings’ facades, machinery, office equipment, personnel, means of transportation, and other resources used for business activities, and 7) documentation proving the legal ownership or possession of properties and assets.
