No suspension against the new customs broker client file requirement
Provisional suspension in indirect amparo. It is not available against the regulatory system formed by article 162, section VI, second and third paragraphs, of the Customs Law and rule 1.4.14 of the General Foreign Trade Rules for 2026.
Official heading (Spanish): SUSPENSIÓN PROVISIONAL EN AMPARO INDIRECTO. ES IMPROCEDENTE CONTRA EL SISTEMA NORMATIVO CONFORMADO POR EL ARTÍCULO 162, FRACCIÓN VI, PÁRRAFOS SEGUNDO Y TERCERO, DE LA LEY ADUANERA, Y LA REGLA 1.4.14. DE LAS REGLAS GENERALES DE COMERCIO EXTERIOR PARA 2026.
The ruling
A company challenged in amparo article 162, section VI, of the Customs Law, added on November 19, 2025, and rule 1.4.14 of the General Foreign Trade Rules for 2026, which require customs brokers to compile a client file. It sought a suspension to avoid handing over sensitive information. The Collegiate Circuit Court upheld the denial because article 128, section III, of the Amparo Law was not met.
Our take
The client identification file is here to stay while the merits are decided. The customs broker must show that the importer is identified, has infrastructure and operating capacity, is not linked to companies listed under article 69-B of the Federal Tax Code, and is compliant. For importers and exporters, the practical effect is simple: no file, no clearance. Prepare that information in advance and agree with the broker on what is delivered and how it is safeguarded. The confidentiality debate remains open on the merits of pending amparos.
What to do
- Assemble in advance the information the customs broker must keep on file.
- Agree with the broker on confidentiality and safekeeping rules for that information.
- Check that suppliers and related parties are not on the article 69-B lists.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- VI.3o.A.55 A (12a.)
- Digital registry
- 2032506
- Published
- August 14, 2026
- Area
- Amparo and constitutional
- 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.