Customs brokers must report their net worth while their amparo is pending
Provisional suspension. It must be denied against the regulatory framework requiring customs brokers to report their annual change in net worth.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL. DEBE NEGARSE CONTRA EL SISTEMA NORMATIVO QUE REGULA LA OBLIGACIÓN DE LAS PERSONAS AGENTES ADUANALES DE PROPORCIONAR LA INFORMACIÓN ANUAL DE SU EVOLUCIÓN PATRIMONIAL.
The ruling
Two Collegiate Circuit Courts disagreed on whether to suspend customs brokers' duty to report their annual change in net worth. The SCJN Plenary held that provisional suspension must be denied under articles 128, section III, and 129, section XV, of the Amparo Law, since it would keep the authority from obtaining financial information to prevent illicit operations.
Our take
This is binding Plenary precedent in customs matters with immediate effect: a broker challenging the duty must comply while the merits are decided. The SCJN did not rule on constitutionality, only on interim relief, and offers deletion of the data if the amparo succeeds. We see that as a weak point, since the information will already have circulated. For importers and exporters the takeaway is different: authorities are extending anti-money-laundering logic across the customs chain, so expect closer scrutiny of who handles their customs entries.
What to do
- When advising customs brokers, plan to file the report on time even if an amparo is filed.
- Refresh due-diligence files on the customs brokers the company works with.
- Keep full documentary support for each operation ahead of likely additional checks.
Details
- Court
- SCJN Plenary
- Type
- Binding precedent (jurisprudencia)
- Identifier
- P./J. 216/2026 (12a.)
- Digital registry
- 2032862
- Published
- October 30, 2026
- Area
- Foreign trade and customs
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.