Mexico Tax and Customs Update: November 2–7, 2026

By Sandra Quiroz Pavon · Executive Tax Alert

Last updated: November 2026 · Reporting period: November 2–7, 2026 · Regulatory status: Confirmed

This Mexico tax and customs update for November 2–7, 2026 is a comprehensive review of the most significant regulatory developments, ranging from legislative amendments to the Income Tax Law (LISR) and new legislation governing digital payments, to customs operational changes, relevant judicial criteria, and technical updates to Mexico's digital tax invoice (CFDI) framework. This report is designed to provide tax professionals with the insights required to make timely, informed strategic decisions.

At a glance	Detail
Income tax	Chamber of Deputies approves Article 78-E LISR exemptions for vehicle assembly and fuel retailers (349 votes to 92)
Digital payments	Digital Economy Law published in the DOF on November 4, 2026
Customs	Rule 3.1.43 introduces the electronic Customs Crossing Notice (AVC, format M1.12)
Value Manifest	Phased implementation from November 1, 2026 to January 15, 2027
CFDI 4.0	Annex 29 hydrocarbon cross-validation, cancellation codes 309, 313 and 314, catalog updates (November 6)
Article 69-B	92 taxpayers on final EFOS lists; recipients have 30 calendar days to amend returns
AML / FATF	Mutual Evaluation completed October 30; report due December 17, 2026

Mexico Tax and Customs Update: 5 Key Developments This Week

Key Developments with the Highest Impact This Week

The following topics are ranked according to their strategic relevance and operational impact.

1. Income Tax Reform — Automotive Industry and Fuel Retailers

The Chamber of Deputies approves exemptions from the tax deduction control mechanism under Article 78-E of the Income Tax Law (LISR).

2. Digital Economy Law

New law published in the Official Gazette of the Federation (DOF), establishing a framework for digital and electronic payments, with immediate effect.

3. 2026 Foreign Trade Rules (RGCE) — Customs Crossing Notice and Value Manifest

Third Amendment Resolution introduces a phased implementation schedule for customs compliance obligations.

4. RMF Annexes and CFDI 4.0 Catalogs

Cross-validation requirements for hydrocarbons, new cancellation codes, and catalog updates.

5. FATF — Mexico's Mutual Evaluation / Financial Intelligence Unit (UIF)

Mexico completes its mutual evaluation process; the final report is scheduled for publication on December 17, 2026.

1 | Highest Impact

Mexico Income Tax Reform: Article 78-E Exemptions for the Automotive Industry and Fuel Retailers

With 349 votes in favor and 92 against, the Chamber of Deputies approved the bill amending Article 78-E of the Income Tax Law (LISR), exempting two strategic sectors from the tax deduction and tax loss control mechanism:

• Section III: Companies engaged in manufacturing under the maquiladora regime (Article 182 of the LISR), as well as companies holding a bonded warehouse authorization for vehicle assembly and manufacturing (Article 121, Section IV of the Customs Law), except with respect to income derived from sales within Mexico.
• Section IX: Taxpayers engaged in the retail sale, distribution, or marketing of gasoline and diesel under the permit established in Article 76, Section II, paragraph (b), of the Hydrocarbons Sector Law.

The bill was referred to the Federal Executive for the corresponding constitutional procedures. Sectors such as automotive parts manufacturers and new vehicle distributors were excluded from the exemptions, giving rise to legislative debate.

Required Action

Companies engaged in vehicle assembly under the bonded warehouse regime, as well as authorized fuel distributors and retailers, should reassess their position under the tax deduction control mechanism set out in Articles 78-A through 78-F of the LISR to confirm whether they fall within the approved exemptions.

The general mechanism's threshold for accumulated income remains MXN 50 million. Its applicability should be assessed in coordination with the Legal team.

2 | High Impact

New Digital Economy Law Governing Digital and Electronic Payments

Published in the Official Gazette of the Federation (DOF) on November 4, 2026, this law, which is a matter of public order and applies throughout Mexico, promotes the adoption of digital payment methods (including QR codes, NFC, cards, and bank transfers), as part of the country's financial inclusion and economic modernization agenda.

Recognized Payment Methods

QR codes, NFC technology, debit and credit cards, transfer orders (including direct debit), and any other device authorized by the competent authorities.

Strategic Sectors

The Ministry of Finance and Public Credit (SHCP) will determine the sectors in which digital payments will become the exclusive payment method. This determination must be issued within 15 business days following the law's entry into force.

In the event of contingencies, cash or check payments may be temporarily accepted.

Digital Trust Mechanisms

The Digital Unique Population Registry Code (CURP Digital) and the Digital Citizen File will be accepted by financial institutions for the digital onboarding and contracting of services, with the same legal effect as their physical counterparts.

Obligations for Financial Institutions

Financial institutions must promote financial inclusion, facilitate access to digital credit, and accept QR-code payments through point-of-sale terminals in accordance with the technical specifications established by Banco de México and the National Banking and Securities Commission (CNBV).

3 | High Operational Impact

2026 Foreign Trade Rules (RGCE): Customs Crossing Notice and Value Manifest Implementation Schedule

New Rule 3.1.43 — Customs Crossing Notice (Aviso de Cruce or AVC)

The Third Amendment Resolution to the 2026 Foreign Trade Rules (RGCE), in its Second Advance Version dated November 5, 2026, introduces Rule 3.1.43. This provision replaces the requirement to present printed documents (pedimento formats M1.1, M1.2, M1.3, M1.5, M1.6, and M1.11) with the electronic M1.12 format, "Customs Crossing Notice" (Aviso de Cruce or AVC), which includes a QR code and is transmitted through the National Customs Agency of Mexico (ANAM) portal.

The AVC must include the following information:

• Type of customs operation.
• Customs office code.
• Trailer/container identification number.
• CAAT (Carrier Authorization Code).
• CFDI tax folio associated with the Bill of Lading (Carta Porte).
• Customs entry (pedimento) number.

In the event of system contingencies, Rule 3.1.33 and the DODA (Digital Customs Operation Document) procedure will apply.

Phased Implementation Schedule — Value Manifest (Article 59, Section III, Customs Law)

Effective date	Applicable operation
November 1, 2026	Bonded facility: processing, transformation, or repair
November 15, 2026	Strategic bonded warehouse facility
December 1, 2026	Transit of goods
December 15, 2026	Bonded warehouse regime
January 1, 2027	Temporary imports
January 15, 2027	Definitive imports

4 | Immediate Technical Impact

RMF Annexes and CFDI 4.0 Catalogs: Critical Updates Published November 6

Annex 29 — Cross-Validation Requirements for Hydrocarbons

Authorized CFDI certification providers (PACs) must perform real-time validation to ensure strict consistency among:

• The issuer's Federal Taxpayer Registry (RFC).
• The valid permit number registered with the National Energy Commission (CNE).
• The applicable product or service code for hydrocarbons and petroleum products.

Any exact-match discrepancy will result in the rejection of the CFDI.

New CFDI Cancellation Codes

Codes 309, 313, and 314 have been incorporated in connection with the validity of certificates and cancellation requests for standard CFDIs and withholding-related CFDIs.

Companies should update the relevant catalogs in their ERP or accounting systems.

CFDI 4.0 Customs Catalogs

The SAT incorporated six new combinations into catalog c_NumPedimentoAduana, effective November 6, 2026, corresponding to customs broker licenses (patentes) 2032 and 2042.

Version 54.0 of catalog c_PatenteAduanal was also published.

Other Annexes Published in the DOF on November 6, 2026

• Annex 11: New codes for manufactured tobacco products under the Special Tax on Production and Services (IEPS).
• Annex 15: Updated tax rates and codes for the New Vehicle Tax (ISAN).
• Annex 14: Updated list of authorized donee organizations for May–September 2026.
• Annexes 1 and 2: Updates to official forms, Article 69-B information sheets, and transfer pricing-related materials.

Operational implication: IT, Tax, and Foreign Trade teams should synchronize their validation tools and master data catalogs before issuing or certifying CFDIs related to hydrocarbons. Failure to comply may trigger automatic rejection of the relevant tax invoices.

5 | Strategic Impact

FATF and UIF: Mexico Strengthens Its Anti-Money Laundering Framework

Completion of Mexico's FATF Mutual Evaluation

The Ministry of Finance announced that Mexico completed its Financial Action Task Force (FATF) Mutual Evaluation process on October 30, 2026.

The process involved coordinated participation from the Financial Intelligence Unit (UIF), Banco de México, the National Guard, the Ministry of National Defense (SEDENA), the National Banking and Securities Commission (CNBV), the Attorney General's Office (FGR), the Superior Audit Office of the Federation (ASF), the Ministry of Foreign Affairs (SRE), and the National Intelligence Center (CNI).

The Mutual Evaluation Report, including the country's technical compliance and effectiveness ratings, is scheduled for formal publication on December 17, 2026.

UIF — Mexican Financial Institutions Union Cooperation Agreement

The UIF signed a cooperation agreement with the Mexican Financial Institutions Union (UNIFIM), structured around four strategic pillars:

1. Risk mitigation.
2. Cooperation and intelligence-sharing, including indicators, typologies, and alerts.
3. Strategic public-private sector engagement.
4. Regulatory transformation and innovation.

The agreement includes studies, working groups, training, and technical assistance.

Key Takeaways

• Technical Compliance: Formal ratings remain pending publication on December 17, 2026.
• Private Sector Engagement: Active coordination with financial institutions to identify emerging risks.
• FATF Standards: Mexico has reiterated its commitment to international anti-money laundering recommendations.

6 | Judicial Developments

Relevant Criteria Published in the Federal Judicial Weekly

On November 6, 2026, two non-binding isolated judicial theses from the Twelfth Epoch were published, with direct implications for employment-related tax matters and administrative litigation.

Labor Law Thesis (Region V) — 4o.8 L (12a.): Resignation Under Coercion and a Gender Perspective

Where an employee alleges that her resignation was signed under psychological or emotional coercion in the context of a gender-based power imbalance, the judicial analysis cannot be limited to the formal existence of the resignation document.

The court must apply a gender-perspective analytical approach, in accordance with Articles 1 and 4 of the Mexican Constitution and the Convention of Belém do Pará.

The burden of proof shifts to the employer, which must demonstrate that the employee's decision was freely and voluntarily made.

Requiring employees to sign blank documents as a condition of employment constitutes a relevant indication of coercion.

Administrative Law Thesis — VI.3o.A.72 A (12a.): Fiscal Review Appeal Inadmissible in "Pension Denial" Proceedings Before an AFORE

The fiscal review appeal is an exceptional remedy subject to strict interpretation.

Where the subject matter of an annulment proceeding is limited to whether a formal "pension denial" certificate should be issued so that an individual may request the refund of voluntary contributions from an AFORE (Retirement Savings Fund Administrator), the circumstances contemplated under Article 63, Section VI, of the Federal Law on Administrative Litigation Procedure (LFPCA) are not met.

Those circumstances concern social security contributions, the determination of parties subject to mandatory contributions, or pensions payable by the ISSSTE.

Accordingly, the appeal is inadmissible where neither an ISSSTE-funded pension nor the Institute's own financial resources are at issue.

7–9 | Additional Developments

Other Relevant Updates This Week

2026 RMF — Fifth Advance Amendment Resolution (November 5)

The SAT added Section XXXI to Rule 11.7.3 of the 2026 Miscellaneous Tax Resolution (RMF), establishing that, as of November 5, MXN 1.20 per liter must be deducted when calculating the base price of diesel.

This adjustment is made pursuant to the IEPS Decree on fuels published in the DOF on December 27, 2016, as amended on December 31, 2025, and the Agreement published in the DOF on March 11, 2019, as amended on September 4, 2025.

PRODECON — Return of Transportation Vehicles

PRODECON intervened in response to issues affecting freight transportation companies whose tractor-trailers were being retained by coordinated tax authorities as "security for the tax authorities' interest," without a formal resolution.

The authority confirmed that Article 202 of the Regulations to the Customs Law prohibits the seizure of transportation vehicles where:

• The goods are deposited in a bonded customs facility.
• The vehicle is legally present in Mexico.
• The corresponding Bill of Lading (Carta Porte) is presented.

Furthermore, Article 154 of the Customs Law and Rule 3.7.15 of the RGCE allow the seizure to be replaced by a guarantee under Article 141 of the Federal Tax Code (CFF).

ANAM — Clarification Regarding Customs Brokers in Matamoros

ANAM issued Official Communication 118/2026, clarifying that it has no connection whatsoever with the presentation titled "Puerto del Norte Matamoros Customs Section," which was circulated by the newspaper Reforma.

ANAM stated that the material does not constitute an official communication or an endorsed list of recommended customs brokers.

The customs broker licenses (patentes) mentioned in the presentation, granted between 1988 and 1996, are currently subject to administrative suspension and/or cancellation proceedings.

IMPI — December 2026 and 2027 Non-Business Days

The Mexican Institute of Industrial Property (IMPI) published its calendar of non-business days, covering December 21, 2026, through January 5, 2027, as well as the following dates in 2027:

• February 1.
• March 15 and 25–26.
• May 5.
• September 1 and 16.
• November 2 and 15.

These dates are relevant when calculating statutory deadlines for industrial property proceedings and filings.

DOF Publications — Article 69-B and Article 49 Bis of the CFF

Taxpayers with Invalid CFDIs: Immediate Action Required

Final Article 69-B Lists — Published in the DOF on November 6

The SAT published two official notices containing final consolidated lists of entities issuing invoices for simulated transactions (EFOS):

• Official Notice 30336: 76 taxpayers failed to appear or submit evidence to rebut the presumption that the reported transactions did not exist.
• Official Notice 30410: 16 taxpayers appeared before the authority but failed to substantiate the materiality of their transactions.

CFDIs issued by these 92 taxpayers have no tax effect and are deemed never to have produced any tax effects.

Third-party recipients of these invoices have 30 calendar days to file amended tax returns. Failure to do so may result in the temporary restriction of their Digital Seal Certificates (CSDs), pursuant to Article 17-H Bis, Section XIV, of the CFF.

Article 49 Bis — False CFDIs with General Tax Consequences

Through Official Notice 500-05-00-00-00-2026-30720, the Central Administration of Strategic Tax Audits determined that ASOCIACION DE TRABAJADORES A LA VANGUARDIA, A.C. (RFC: ATV200218AN3) failed to rebut the presumption that the CFDIs it issued were false.

Transactions documented by those invoices have no tax effect, pursuant to Article 29-A, Section IX, of the CFF.

Required action: If your organization has claimed deductions or VAT credits supported by CFDIs issued by taxpayers identified in these notices, the corresponding tax effects should be reversed immediately through amended tax returns to mitigate the risk of CSD restrictions.

Frequently Asked Questions

Which companies are exempt from Mexico's Article 78-E deduction control mechanism?

Under the bill approved by the Chamber of Deputies with 349 votes to 92, the exemptions cover maquiladora manufacturers (Article 182 LISR) and companies with a bonded warehouse authorization for vehicle assembly and manufacturing, except for income from sales within Mexico, as well as gasoline and diesel retailers and distributors holding a Hydrocarbons Sector Law permit. Auto parts manufacturers and new vehicle distributors were not included.

When was Mexico's Digital Economy Law published?

The Digital Economy Law was published in the Official Gazette of the Federation (DOF) on November 4, 2026. It recognizes QR codes, NFC, cards and transfer orders as digital payment methods, and the SHCP must name the sectors where digital payments become the only accepted method within 15 business days of the law's entry into force.

What is the Customs Crossing Notice (AVC) in Mexico?

The Customs Crossing Notice (Aviso de Cruce, AVC) is the electronic M1.12 format introduced by new Rule 3.1.43 of the 2026 RGCE. It replaces several printed pedimento formats, carries a QR code and is transmitted through the ANAM portal. It must include the operation type, customs office code, container number, CAAT, Carta Porte CFDI folio and pedimento number.

What happens if I received CFDIs from a taxpayer on the final Article 69-B list?

CFDIs issued by taxpayers on the final Article 69-B lists have no tax effect. Recipients have 30 calendar days to file amended returns reversing the related deductions or VAT credits. Failing to do so may lead to the temporary restriction of their Digital Seal Certificate (CSD) under Article 17-H Bis, Section XIV, of the CFF.

When will the FATF publish Mexico's Mutual Evaluation Report?

Mexico completed its FATF Mutual Evaluation process on October 30, 2026. The Mutual Evaluation Report, including technical compliance and effectiveness ratings, is scheduled for formal publication on December 17, 2026.

Executive Closing: Tax Certainty Is a Decision, Not a Matter of Chance

Week of November 2–7, 2026 — Key Impact Summary

Legislative Developments

• Exemptions from Article 78-E of the LISR for the automotive industry and fuel retailers.
• New Digital Economy Law.
• Adjustments to the Avocado Labor Certificate.

Customs and Operational Developments

• Implementation of the Customs Crossing Notice (AVC, M1.12) at customs facilities.
• Phased implementation of the Value Manifest requirements, effective November 1.

Tax and Technical Developments

• New cross-validation requirements for hydrocarbon-related CFDIs.
• New CFDI cancellation codes.
• Urgent updates to system catalogs and validation tools.

Judicial Developments

• Application of a gender perspective in employment resignation disputes.
• Inadmissibility of fiscal review appeals in AFORE–ISSSTE "pension denial" disputes.

As this Mexico tax and customs update shows, organizations that monitor, interpret, and act on regulatory changes in real time do more than avoid tax contingencies: they build competitive advantages.

The question is not whether these changes affect your organization: it is whether you already have a plan in place.

Next Update: Week of November 9–14, 2026: follow-up on the FATF Mutual Evaluation Report (scheduled for December 17) and monitoring of the final DOF publication of the advance amendment resolutions.

Previous editions: Mexico tax, customs and financial developments, October 26–31, 2026 · Mexico tax, customs and financial developments, October 19–24, 2026. Need local support? Compare Mexico tax and customs advisers in the TaxSpoc Directory.

Sources / Recommended Read: Digital Economy Law decree, Diario Oficial de la Federación · Article 69-B lists, SAT · National Customs Agency of Mexico (ANAM) · Mexico country page, FATF