What Companies Need to Have on Their Radar

The United States–Mexico–Canada Agreement (USMCA) remains one of the pillars of international trade in North America. However, 2026 will not be a year of automatic stability. Instead, it will be marked by higher standards of compliance, traceability, and risk management, particularly for companies with complex supply chains, such as those in the automotive, manufacturing, and logistics sectors.

Six years after its entry into force, the USMCA has made one thing clear: it is no longer enough to produce within the region. Companies must now be able to prove it, document it, and sustain it operationally.

A More Demanding Environment in 2026

In recent years, authorities in the three USMCA countries have significantly increased oversight of treaty compliance. This has been particularly evident in areas such as rules of origin, input certification and traceability, origin audits and verifications, as well as labor and environmental compliance. By 2026, this stricter approach is no longer a temporary trend but a consolidated enforcement framework.

For companies, this translates into greater exposure to operational risks, logistical delays, and potential penalties if compliance is not addressed through a structured and proactive strategy.

Rules of Origin: The Most Critical USMCA Challenge

Rules of origin determine whether a product qualifies for preferential tariff treatment under the agreement. In sectors such as automotive manufacturing, these rules are especially strict and continue to represent one of the greatest challenges for companies.

Why do they remain a key issue in 2026?

Rules of origin continue to be one of the most sensitive aspects of USMCA compliance, especially for the automotive sector. These rules require a high level of regional content, particularly in auto parts and critical components, forcing companies to thoroughly map their entire supply chain, including Tier 2 and Tier 3 suppliers.

In addition, compliance now depends not only on operational reality but also on the ability to support it with precise, consistent, and up-to-date documentation. In practice, many companies meet origin requirements in production but fail in documentary traceability, exposing themselves to the loss of preferential tariffs, fines, customs reprocessing, and disruptions across their logistics operations.

Under the USMCA in 2026, undocumented compliance is effectively treated as non-compliance.

Compliance: From an Administrative Task to a Business Strategy

USMCA compliance can no longer be viewed as a purely administrative function. Today, it is a strategic factor that directly impacts:

• Logistics costs
• Delivery times
• Operational continuity
• Relationships with customers and authorities

Key Elements of Compliance in 2026

• Correct tariff classification
  An error in tariff classification can invalidate the product’s origin.
• Well-structured certificates of origin
  These must be consistent with actual operations and supported by proper documentation.
• Preventive internal audits
  Waiting for an official audit significantly increases risk and costs.
• Cross-functional coordination
  Foreign trade, logistics, procurement, and legal teams must work in alignment.

Companies that integrate compliance into their logistics and financial planning are far better prepared to meet the treaty’s requirements.

Operational Risks: The Silent Impact of the USMCA

One of the most complex aspects of USMCA compliance in 2026 is that many risks are not immediately visible but can have severe operational consequences. Customs delays caused by origin verifications, additional costs derived from documentary corrections, supply chain interruptions, and even the loss of trust from international clients are all potential outcomes of weak compliance structures.

In industries such as automotive manufacturing, where just-in-time production models remain prevalent, a single customs delay can be enough to halt an entire production line.

Customs Value Declaration: A New Pillar of Compliance in Mexico

In a context of higher tariffs, more protectionist trade policies, and an increasingly demanding USMCA, the Customs Value Declaration has become one of the key instruments of customs control and compliance in Mexico.

Far from being a simple documentary requirement, the Customs Value Declaration is now a strategic enforcement mechanism that directly impacts costs, logistics timelines, and operational risks for importing companies, particularly in sectors such as automotive manufacturing.

What Is the Customs Value Declaration?

The Customs Value Declaration is the document through which the importer declares and substantiates the customs value of goods, in accordance with:

• Mexico’s Customs Law
• The WTO Customs Valuation Agreement
• General Foreign Trade Rules

This document must include detailed information on:

• Price paid or payable
• Dutiable additions (freight, insurance, royalties, technical assistance)
• Relationship between buyer and seller
• Terms of the transaction
• Valuation method applied

In practice, the Customs Value Declaration has become the primary input used to validate that duties, taxes, and trade preferences are calculated correctly.

Recent Changes, Stricter Enforcement

In recent years, and with greater intensity toward 2025 and 2026, Mexico’s tax authority has tightened its review criteria for Customs Value Declarations. This shift aligns with a broader policy focused on revenue control and the prevention of undervaluation practices.

Authorities now demand a much higher level of detail in commercial and contractual information, perform automated cross-checks between customs entries, electronic invoices, contracts, and payment records, and have increased the frequency of electronic audits and post-clearance reviews. As a result, valuation adjustments, tax assessments, and penalties have become more common.

Today, errors or omissions in customs valuation are no longer treated as minor issues but as high-impact fiscal and customs risks.

Direct Link to the USMCA

Although not always immediately apparent, the Customs Value Declaration is closely linked to USMCA compliance.

Why is it so relevant?

Correct value = valid preferential treatment

To qualify for preferential treatment under the USMCA, it is not enough to comply with rules of origin. The declared value must be accurate, verifiable, and consistent with the actual transaction.

An error in valuation can result in:

• Loss of preferential tariff treatment
• Rejection of origin claims
• Retroactive payment of duties, taxes, and surcharges

Traceability and Documentary Consistency

Customs authorities increasingly rely on the Customs Value Declaration to assess the overall consistency of a company’s compliance framework.

This includes verifying alignment between certificates of origin, tariff classification, declared value, and cost structures. When the declared value does not accurately reflect the reality of the supply chain, it raises doubts about the integrity of the entire USMCA compliance process, potentially triggering deeper audits and corrective actions.

Due to its volume, complexity, and strategic importance under the USMCA, the automotive sector is among the most heavily scrutinized. Auto parts, critical components, and finished vehicles are subject to particularly close oversight.

Specific Impact on the Automotive Sector

With the introduction of new tariffs and stricter compliance requirements, the Customs Value Declaration directly affects:

• Final import costs
• Customs clearance times
• Continuity of just-in-time schemes
• Risks of production stoppages due to delays or valuation adjustments

In an environment where margins are already under pressure from logistics costs, tariffs, and technological transitions, a valuation error can eliminate any competitive advantage.

From Requirement to Strategy

In 2026, the Customs Value Declaration ceases to be a purely operational formality and becomes a strategic component of logistics and financial planning.

The best-prepared companies are those that:

• Integrate foreign trade, procurement, finance, and logistics
• Conduct preventive valuation audits
• Properly document royalties, technical assistance, and transfer pricing
• Keep valuation aligned with certificates of origin and contracts

In the new USMCA and international trade environment, failing to document correctly is equivalent to non-compliance.

The Role of Logistics Under the USMCA

Under the USMCA in 2026, logistics has evolved into a central component of compliance. Logistics providers and internal logistics teams no longer focus solely on moving goods but also on managing information, timelines, and risk.

This includes maintaining visibility into cargo origin, coordinating closely with customs brokers, planning routes and delivery times that account for inspections, and ensuring that documentation is accessible, consistent, and digitalized.

When logistics is not aligned with compliance requirements, what should be a tariff benefit can quickly become an operational bottleneck.

How to Prepare for the USMCA in 2026

Companies best positioned under the agreement share three characteristics:

• Proactive planning
  They prepare for audits rather than reacting to them.
• Full supply chain traceability
  They understand the true origin of their inputs.
• Integrated vision
  They recognize that foreign trade, logistics, and operations are part of the same system.

In a scenario defined by higher tariffs, a stricter USMCA, and reinforced customs enforcement, the Customs Value Declaration becomes one of the silent yet decisive pillars of foreign trade in Mexico.

For the automotive sector, understanding it, managing it, and anticipating its risks is not optional. It is an essential condition to maintain competitiveness, operational continuity, and financial viability in 2026 and beyond.