On June 19, 2015, the Mexican Secretariat of Finance and Public Credit (SHCP) announced a revised enforcement date for the importer’s requirement to furnish proof of payment and contractual evidence for imported goods. The original enforcement date of June 20, 2015 has been postponed until September 1, 2015.

SHCP initially published an amended version of the Customs Law Rules (Reglamento de la Ley Aduanera) to harmonize its terminology and regulatory definitions with the Mexican Customs Law (Ley Aduanera), while also including new documentary requirements, on April 20, 2015.

The most significant change resides in article 81, which establishes the requirement for an Importer of Record to provide documented support on the valuation of imported merchandise to the Mexican Customs Broker. Documents must be available at the time of importation to be provided to customs upon request.   

The official publication can be accessed here