On December 27, 2025, the Mexican Revenue Administration Service published the new Foreign Trade Rules for 2026 and its Annex 13. These changes include the submission of an electronic value manifest on most import declarations, and data requirements for customs brokers.

Customs brokers will be required to have the following information on file for each import and export client:

• Official identification;
• Articles of incorporation or notarial instrument and any amendments thereto;
• official identification of the legal representative;
• contact information such as email address and telephone numbers;
• Proof of address where business activities are conducted;
• photographs of the business premises, showing the building's facade, machinery, office equipment, personnel, means of transportation, and other resources used for business activities; and
• documentation proving legal ownership or possession of the property and assets.

The enforcement date for the updated Foreign Trade Rules was January 1, 2026, and the electronic value manifest requirements will be entered into effect on April 1, 2026.

For more information please visit: https://www.dof.gob.mx/nota_detalle.php?codigo=5777199&fecha=27/12/2025#gsc.tab=0