Uncertainty Surrounding the Use of Artificial Intelligence (AI) in Tax and Customs / Foreign Trade Compliance
AI is now deeply embedded in the internet and social media, producing everything from humorous content and realistic simulations to advanced automation. These capabilities have expanded beyond entertainment and productivity, reaching into areas of public administration and government oversight. This raises a critical question: if AI is transforming nearly every sector, how will it reshape tax and customs compliance, and how will it be regulated?
Contracts Executed Between Mexican Companies and Foreigners – The New Mexican Customs Requirements
Mexico’s customs and foreign trade legal framework has evolved into a substance-based compliance model. Authorities now expect importers to demonstrate not only what was imported, but also why, under what legal relationship, and under what economic terms the transaction took place.
Mexico’s Electronic Value Manifest (Manifestación de Valor Electrónica or MVE)
The MVE, which will be enforceable as of April 1, 2026, is a digital document integrated into Mexico’s Single Window for Foreign Trade (VUCEM – Ventanilla Única de Comercio Exterior) through which importers must declare the customs value of goods entering Mexico.
New Mexican Customs Law – Nueva Ley Aduanera de Mexico
On November 19, 2025, a Decree amending, adding and repealing various legal provisions of the Mexican Customs law was published in the Diario Oficial de la Federacion (Mexican Official Gazette). This reform will enter into force on January 1, 2026. Although the Customs Law has been amended multiple times in the last 30 years, this reform is widely considered the most significant since December 15, 1995.
Developing a Tequila Brand for Export from Mexico
The development of a tequila brand begins with a foundational step: registering a trademark in Mexico, the United States, or any other intended markets. However, trademark protection is only the starting point. Building a tequila brand requires a broader business and regulatory strategy involving multiple teams—Customs and trade, finance, marketing, and legal—to plan for production, cost structures, distribution, sales, and export-related compliance.
New Value Manifest/Manifestacion de Valor – via VUCEM
Beginning December 9, 2025, importers in Mexico will be required to complete and submit the Electronic Value Manifest through VUCEM (Mexico’s Electronic Single Window). This measure increases the importer’s direct participation and responsibility in determining and declaring the correct customs value of imported goods.
Importing Steel into Mexico A Pillar of Compliance for Suppliers Trading with Mexico
The steel trade with Mexico is particularly strategic at this moment. Companies are shifting supply chains to North America, and Mexico which has been an attractive manufacturing hub for various industries, such as automotive, aerospace, construction, electronics, household appliances, and more. This trend is driving strong demand for imported steel while simultaneously creating new export opportunities for Mexican producers. Much of this advantage stems from the USMCA, because steel originating within the USCMA region can qualify for preferential tariff treatment when traded within the United States and Canada, provided that the applicable rules of origin are fully met.
Mexico’s Evolving Trade Scenario Amidst Global Tariff Tensions
From a Mexican resident’s perspective, who is also involved in international trade, it appears that since the Trump administration took office, the global economic scenario has been altered by an escalating trade war, characterized by the imposition of tariffs by the U.S. government, on a range of countries. These measures, intended to safeguard the U.S. interests, have affected the relationships with certain international markets, as the U.S. is showing signs of progressive isolationist practices.
Behind the Numbers: My Transformative Internship Journey at SAT (Tax Administration Service)
My internship in Mexico was with the Servicio de Administración Tributaria (SAT), the office responsible for applying tax and customs legislation, which facilitates trade through customs administration. With its influence extending across both the public and private sectors, SAT stands at the forefront of Mexico’s efforts to promote transparency, efficiency, and fiscal responsibility. My internship experience within this institution offered invaluable insights into its operations and the impact it has on the nation’s economic landscape.
Sheinbaum’s Response to Trump´s Tariffs and the Origin of the Goods
On April 3, 2025, during the presidential daily morning briefing, Mexico’s President Claudia Sheinbaum responded to the import tariffs announced the day before by President Trump, which targeted several countries. She emphasized that, of all the nations affected by these new duties, Mexico was the least impacted. She attributed this to the strong bilateral relationship between Mexico and the United States. She also reiterated that, since Mexico does not impose tariffs on U.S. goods, it is unfair for the U.S. to impose tariffs on Mexican products.