On December 9, 2013, the Mexican Government issued 94 statutory amendments to the Mexican Customs law, presenting the biggest modification to the Customs Law since its first publication in 1995. The decree contains structural changes and many articles were deleted, modified, or newly created.
 
The most relevant modifications include the following:
1)    New definitions and terminologies were added to the law in order to cover documentation submitted by electronic means.
2)    Authority notifications by e-mail.
3)    The “Railroad” concept was added on the mode of transportation.
4)    Modification on responsible parties doing a transshipment.
5)    New obligations on the transmission of electronic data to customs.
6)    Importers and Exporters can do imports or exports without the obligation of using the services of a customs broker.
7)    The concept of “Second Customs Inspection” was deleted.
8)    A new way of non-intrusive inspection is introduced by means of high technology devices.
9)    The article containing the rectification of entries was entirely modified.
10)   New reasons to cancel the authorization for “Certified Companies” were introduced
11)   Electronic Audits will be performed by authorities using electronic files submitted by importers and exporters.
12)   Customs Brokers can no longer designate a substitute to take their place.
13)   The concept of “Apoderado Aduanal” is waived from the law.
 
The full release can be accessed here