SCJN rules against customs agents seeking exemption from asset declaration 14.07.2026

The Supreme Court of Justice of the Nation (SCJN) declared this Monday, by a unanimous vote, that injunction judges (jueces de amparo) cannot grant suspensions to allow customs agents to be temporarily exempt from filing their annual asset evolution declaration. This obligation, in effect since November of last year, had led several agents to file injunctions and request suspensions while its constitutionality is being resolved. Due to conflicting criteria among judges, the case reached the Court, where reporting justice Arístides Guerrero García argued that the judge must weigh individual interest against the collective interest in an activity as relevant as customs operations.

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