
AML Reform 2026 and Customs Materiality
the new foreign trade audit model On March 27, 2026, the Official Gazette of the Federation published the

In the context of the 2024 Judicial Reform, on June 2, 2026, the evening edition of Mexico’s Official Gazette (DOF) published the Decree amending and supplementing various provisions of the Political Constitution of the United Mexican States concerning Judicial Reform. This reform modifies several aspects of Mexico’s legal and constitutional framework, in harmony with the 2024 reform that fundamentally transformed the Judicial Branch of the Mexican State.
This publication modifies key provisions at both the federal and local levels and adjusts the timelines for the transition toward the election of judges, magistrates, and justices by popular vote.
Below, we break down the most important points you should know about this decree:
The constitutional text was amended so that Judicial Branch elections will be held on the first Sunday of June in the fourth year of the constitutional term. The transitional provisions clarify that the next elections will take place on the first Sunday of June 2028.
The reform structurally changes the operation of the Supreme Court of Justice of the Nation (SCJN). The Court will operate in Plenary Session, but it may also be divided and function through two sections, subject to the approval and determination of the Plenary itself. The presidency of the Court will no longer be held for fixed terms; instead, it will rotate every two years, with the position assigned to the justice who obtained the highest number of votes in the corresponding judicial election.
To ensure that candidates possess the technical knowledge and suitability required to hold a judicial office, a more detailed selection process has been established:
The committees will prepare a list of the four highest-rated candidates for each position and, through a public lottery process, will reduce the list to only two candidates per position, while ensuring gender parity at all times.
Once the Coordinating Commission’s screening process has been completed, each Branch of the Union will officially nominate two candidates for each position. The Executive Branch will do so through the Presidency; the Legislative Branch will require a qualified majority (two-thirds) in each chamber; and the Judicial Branch will do so through a majority of six votes from the Plenary of the Supreme Court of Justice of the Nation (SCJN). The National Electoral Institute will organize the elections by dividing the judicial circuits into districts to facilitate citizen participation in the voting process.
If a Justice of the Supreme Court, a Magistrate of the Judicial Discipline Tribunal, or a Magistrate of the Electoral Tribunal dies, resigns, or permanently leaves office, the vacancy will be filled directly by the candidate of the same gender who obtained the second-highest number of votes in the election for that position. The Senate will be responsible for administering the oath of office for the remainder of the term.
The reform is not limited to the federal level. The Local Judicial Branches of the states and Mexico City must comply with the same principles and rules established at the federal level.
The Magistrates of the Electoral Tribunal of the Federal Judicial Branch who are currently in office will remain in their positions until 2028 in order to align with the new electoral calendar. They may also be eligible for re-election in those elections.
The Congress of the Union has 90 calendar days to make the necessary amendments to secondary legislation. The federal entities have 60 calendar days to amend their local constitutions and 90 calendar days to adapt their local laws.
This 2026 decree marks the beginning of a series of adjustments to the 2024 Judicial Reform, refining key aspects to ensure the effective implementation of the next electoral process. With attention focused on the large-scale judicial elections scheduled for 2028 and the addition of two sections within the Supreme Court of Justice of the Nation (SCJN), the spotlight now turns to the Evaluation Committees, which will determine the candidates who will ultimately appear on the ballots.
At HG Abogados, we stay up to date with the most significant changes affecting both the Federal and Local Judicial Systems, enabling us to maintain a current, informed, and effective legal perspective.
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