Mexico recently reformed its customs legislation to establish the obligation for all importers to maintain a customs electronic file containing the documentation supporting the importation for a period of five years from the date the goods were imported.

The creation and maintenance of the digital file will become mandatory as of April 1, 2026.

Checklist for the Customs Electronic File

The following list is not exhaustive, and additional or different information or documentation may be required depending on the importer and the nature of the goods imported. Please note that foreign trade regulations are continuously being issued and updated, which may affect this list. If you have any questions or comments, please feel free to contact us.