SCJN Confirms Customs Agents' Obligation to Declare Asset Evolution

According to a press release from the Supreme Court of Justice of the Nation (SCJN) dated July 13, 2026, the Plenary of the Highest Court has established a mandatory criterion regarding the denial of provisional suspension in 'juicios de amparo' (amparo proceedings) challenging the obligation of customs agents to submit their annual asset evolution declaration.

Implications for Transparency and Foreign Trade

This decision resolves a contradiction of criteria between collegiate tribunals. While one maintained that the suspension should be denied due to its impact on social interest and public order —given the importance of customs agents in foreign trade and the prevention of improper practices—, the other considered that the suspension should proceed due to a greater impact on the right to privacy and personal data protection.

The SCJN confirmed that, in accordance with Article 129, fraction XV, of the Amparo Law, provisional suspension must be denied when it is contrary to social interest or public order. In the case of customs agents, granting the suspension would prevent the competent authority from obtaining crucial financial information to prevent and detect operations involving illicit funds or other illegal conduct. This, in turn, could severely affect public finances, the economy, and national security, among other fundamental aspects.

For clients of a firm like Global Corpus Business, who manage foreign trade operations or have relationships with customs agents, this resolution underscores the importance of transparency and strict observance of tax and compliance obligations. The SCJN's stance strengthens the legal framework for preventing illicit activities, ensuring that key players in international trade comply with accountability standards. Furthermore, the Court clarifies that denying the suspension does not unduly affect the legal sphere of customs agents, since, if a definitive amparo is granted, the information could be annulled, thereby restoring their rights.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.