On May 4, 2026, in its evening edition, the Federal Official Gazette published the Decree enabling the Single Window for Foreign Trade Procedures” (the “Decree”) as the sole channel for the submission, processing, and resolution of foreign trade procedures.
The Decree sets forth that customs and foreign trade procedures must be conducted under an interoperability framework among the competent authorities, such as the Tax Administration Service (Servicio de Administración Tributaria), the Ministry of Economy (Secretaría de Economía), and the National Customs Agency of Mexico (Agencia Nacional de Aduanas de México).
The administration of the Single Window for Foreign Trade Procedures (“Single Window”) will be entrusted to the Digital Transformation and Telecommunications Agency (Agencia de Transformación Digital y Telecomunicaciones, “ATDT”), the government entity responsible for coordinating the strategy for digitalization, interoperability, and administrative simplification. The ATDT is responsible for implementing technological models that integrate government processes, improving the delivery of digital services, and strengthening information management across government entities.
Likewise, the ATDT will not only manage the platform but will also have the authority to issue guidelines and supervise that procedures are carried out in a timely manner and in accordance with applicable regulations and within the statutory deadlines, acting as a coordinating and supervisory body in the operation of the system.
Implications
The Decree reinforces the use of digital tools for managing foreign trade procedures, centralizing information and promoting coordination among authorities. This implies that companies must maintain complete, up-to-date, and consistent information, as it will be shared and used for the processing and resolution of procedures.
Additionally, the creation of a Single Foreign Trade File is formalized, which will consolidate users’ information and documentation, enabling its exchange among authorities under an interoperability, administrative simplification, and traceability framework, with the aim of avoiding duplication in information requests.
Entry into force and transition
The decree enters into force on May 5th, 2026. The Single Window will be enabled within 15 business days, and ongoing procedures must be completed under the new framework.
To submit procedures through this Single Window, interested parties must be registered with the Federal Taxpayer Registry and have a valid electronic signature (e.firma), in accordance with applicable tax provisions.
Operational recommendations
The new model consolidates a single digital framework for managing foreign trade procedures, emphasizing information integration, interoperability among authorities, and administrative simplification. In this regard, it is advisable to assess ongoing and upcoming procedures in order to prepare for the transition to this new platform. Likewise, companies should review their information to ensure that any data to be shared is up to date, complete, and properly validated.
We also consider that, even when this platform will offer administrative simplification, it may also expose information to Artificial Intelligence to identify additional auditing events and increase tax collection for the authority.
Contact us to assess the impact of this new tool in your foreign trade operations, as well as to implement actions that facilitate a smooth transition.
Contact
Alejandro Martínez
amartinez@cuestacampos.com
Ana Victoria Parra
vparra@cuestacampos.com
THE ABOVE IS PROVIDED AS GENERAL INFORMATION PREPARED BY PROFESSIONALS WITH REGARD TO THE SUBJECT MATTER. THIS DOCUMENT ONLY REFERS TO THE APPLICABLE LAW IN MEXICO. WHILE EVERY EFFORT HAS BEEN MADE TO ENSURE ACCURACY, NO RESPONSIBILITY CAN BE ACCEPTED FOR ERRORS OR OMISSIONS. THE INFORMATION CONTAINED HEREIN SHOULD NOT BE RELIED ON AS LEGAL, ACCOUNTING OR PROFESSIONAL ADVICE BEING RENDERED.
