Solution
MaquilaCore — Plant & workforce
Digital traceability: the 2026 Customs Law made it mandatory
The electronic file, the Value Manifest via VUCEM and a reconciled Annex 24 stopped being best practices: they're an obligation. If the SAT can't trace a temporarily imported input, it presumes illegal sale — an IGI + VAT tax assessment, fines and, in the extreme, cancellation of the IMMEX program: the effective shutdown of the plant.
We connect your systems so every operation can be reconstructed end to end, with evidence — through custom integrations or with AduCore and MaquilaCore's traceable kardex.
What the regulation demands
Four fronts of the 2026 Customs Law and its regulations.
1
Arts. 14, 14-A, 14-D, 135-B
Infrastructure interoperable with the Electronic Customs System, real-time surveillance, automated inventories and digital traceability of goods.
2
Arts. 81-A / 89-A RLA
Mandatory Electronic Customs File: CFDI, contracts, payments, transport and origin — the authority must be able to reconstruct the complete operation.
3
Rule 1.5.1 RGCE
Electronic Value Manifest: customs value and supporting file transmitted via VUCEM before clearance.
4
Art. 79 RLA · Annex 24
The inventory system must verifiably distinguish domestic from foreign goods, with CFDI ↔ COVE ↔ pedimento integrity.
Five layers of systems that don't talk
How do they connect today? With people and Excel. Every re-entry is a possible error — and under the SAT's automated cross-checks, every error is detectable and punishable. That gap between systems that exist and systems that talk is our turf.
1
Corporate ERP
SAP · Dynamics · QAD · Epicor · NetSuite — managed from corporate; the plant doesn't touch it.
2
MES / Shop floor
Ignition · Opcenter · FactoryTalk — or Excel, Access and inherited home-grown systems.
3
Foreign trade
Annex 24 / 30 — plus the customs broker's system and dispatch.
4
Fiscal
CFDI 4.0 via PAC · payroll · payment complements · Carta Porte · electronic accounting.
5
Logistics / Customer
EDI X12 (830 · 862 · 856 · 810) · WMS · labeling and supplier portals.
How we solve it
Synchronization and evidence on the systems you already have — without replacing the pedimento engine or the ERP.
01
Gap diagnostic
02
Sync & electronic file
03
Preventive audit & monitoring
The customs front, solved as a product
AduCore organizes the work between the customs broker and its clients, and MaquilaCore's kardex keeps IMMEX balances reconciled daily. Custom integration closes whatever is unique to your operation.
Meet AduCoreFrequently asked questions
We always distinguish between current obligations, transitioning criteria and risks to come.
What changes with the 2026 Customs Law?
Traceability stops being desirable and becomes mandatory: a complete electronic file, the Value Manifest via VUCEM before clearance, and inventories that verifiably distinguish domestic from foreign goods.
Does this replace my Annex 24 system or my customs broker?
No. Your Annex 24 system and your broker stay; we connect ERP, shop floor, fiscal and dispatch so the data reconciles across all of them and the evidence exists before it's requested.
What happens if the SAT can't trace an imported input?
It presumes illegal sale: a tax assessment for IGI + VAT, fines and, in the extreme, cancellation of the IMMEX program. That's why preventive audit — catching the difference before the authority does — is the heart of the service.
Where do we start?
With a 3–4 week gap diagnostic across your fiscal, customs and plant stack: risk matrix and roadmap, with fixed scope and price.
