Mexico: Congress committee approves customs valuation reform for 1 January 2027 and a digital payments law, floor vote expected next week

Mexico: Congress committee approves customs valuation reform for 1 January 2027 and a digital payments law, floor vote expected next week

2 October 2026 — On 1 October 2026 the Finance and Public Credit Committee of Mexico's Chamber of Deputies approved two government bills and sent them to the Chamber's governing board. One reforms the Customs Law to tighten checks on under-declared import values. The other creates a Digital Economy Law for digital and electronic payments. Infobae reports that both could reach the floor of the Chamber next week, so neither is law yet.

Not yet independently verified. Read from news reports only. The Chamber of Deputies bulletin did not answer from our machine, VPS3 or VPS1, so vote counts, article numbers and the expected floor date are the outlets' account. Neither text is law yet: the full Chamber and the Senate must still pass them. We will update this when it can be confirmed, and remove this note.

What changed

The customs reform removes the 50% threshold that currently conditions some precautionary seizures when the declared value falls below the transaction value of identical or similar goods. It lets customs authorities open verification on their own initiative when the value on the import declaration is below that benchmark, and it lowers the infringement presumption line in article 177 from 50% to 20%. Where the gap is under 20%, the importer may ask to replace a seizure with a cash deposit or a customs guarantee account. At 20% or more, only a cash deposit is offered. The committee added fines of 50% to 100% of commercial value where under-valuation concerns fuels and petroleum products. The text is meant to take effect on 1 January 2027, and customs authorities must publish the implementing provisions by 31 December 2026. The committee vote was 27 in favour and four against.

The payments bill, approved 25 to four, would require all three levels of government to accept digital payment for procedures and public services, and would let the finance ministry name strategic sectors in which digital payment is the only permitted form. Expansion reports that fuel stations and road tolls are expected to be fully digital under the proposal. It also adds a digital CURP and a digital citizen file as identity tools for opening financial services online, and it contains no tax changes.

Who is affected

Importers, exporters and customs brokers face more seizures and slower clearance if declared values sit below benchmark prices. Business groups quoted by Expansion warn of extra cost and delay in supply chains. Retailers, fuel stations, toll operators and payment providers are affected by the payments bill. Opposition deputies raised concerns about privacy, connectivity, people without bank accounts and small businesses.

What to do

• Importers: compare declared values against recent transaction values for identical goods, and keep invoices and valuation files ready, because the 50% buffer disappears from 1 January 2027 if the bill passes as approved.
• Ask your customs broker how a cash deposit would be financed, since guarantee accounts only cover gaps under 20%.
• Watch for the floor vote next week and then the Senate; both texts can still change.
• Payment acceptors in fuel and tolls: list which terminals and QR or NFC methods you support, and wait for the finance ministry's sector list before investing.
• Look out for the customs provisions due by 31 December 2026, which will set the procedures.

Sources

• Infobae: Nuevas medidas para pagos digitales y aduanas avanzan en la Camara de Diputados — 2 October 2026
• Expansion: Con multas para huachicoleros, los diputados aprueban en Comision la reforma a la Ley Aduanera — 1 October 2026
• Expansion: La Ley que busca masificar los pagos digitales es aprobada en Comision de la Camara de Diputados — 1 October 2026
• DPL News: PRI, PAN y Movimiento Ciudadano se oponen a ley de pagos digitales — 3 October 2026