In a decree published in the Diario Oficial by the Presidency of the Republic on October 23, 2026, Mexico announced that it was amending its customs laws and removing the 50% undervaluation threshold that could trigger the detention and seizure of goods.
The amendment now allows customs authorities to take enforcement action whenever they presume that the declared value of the goods is understated, regardless of the amount of undervaluation; giving Mexican customs broader authority to detain or seize merchandise.
This amendment will go into effect on January 1, 2027.
The decree can be found in the Diario Oficial here: https://dof.gob.mx/nota_detalle.php?codigo=5802077&fecha=23/10/2026#gsc.tab=0
