一、墨西哥Mexico 🇲🇽
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核心要点
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强制性程序时限：本次改革为程序性裁定和判决设定了具有约束力的时限，旨在缩短行政诉讼的审理周期。 -
数字化诉讼范围扩大：在线司法系统得到了强化，更多材料得以通过电子系统提交，线上线下混合审理的模式得到了更广泛的应用。 -
程序框架更新：《国家民事及家事诉讼法典》（西班牙语：Código Nacional de Procedimientos Civiles y Familiares）取代原《联邦民事诉讼法典》（西班牙语：Código Federal de Procedimientos Civiles），成为补充适用的程序性立法。 -
减少诉讼程序形式主义：通过错误程序途径提起的案件，将不能再仅以程序错误为由被驳回，从而降低了当事人因技术性错误而被裁定不予受理的风险。
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实务影响
- 企业应当预见到就税务、海关、对外贸易或其他行政决定向TFJA提起诉讼，今后法院诉讼程序将加快，对程序的要求也会更严格。
- 外国投资者应重新审视自身的诉讼与合规安排，确保在新的时限规定下及时应对，并适应线上诉讼日益普及的趋势。
- 面临争议或未来可能面临争议的企业应重新评估其诉讼策略，尤其是新法律框架下的临时措施的运用以及对电子案件的管理。
Mexico Modernizes Federal Administrative Litigation
Decree amending the Federal Law of Administrative Litigation Procedure (LFPCA)On June 9, 2026, Mexico published a comprehensive reform to the Federal Law of Administrative Litigation Procedure (Ley Federal de Procedimiento Contencioso Administrativo or LFPCA), which entered into force on June 10, 2026. The reform modernizes proceedings before the Federal Administrative Justice Tribunal (TFJA), where companies challenge tax, customs, foreign trade and other administrative decisions issued by federal authorities.
The amendments introduce mandatory procedural deadlines, strengthen digital litigation, modernize procedural rules and seek to accelerate the resolution of administrative disputes. For businesses operating in Mexico, the reform is expected to increase procedural efficiency while requiring closer attention to litigation strategy and compliance with statutory deadlines.
Key Elements
Mandatory procedural deadlines: The reform establishes binding deadlines for procedural rulings and judgments, with the objective of reducing the duration of administrative litigation.
Expanded digital litigation: The Online Justice System is strengthened, allowing greater use of electronic filings and hybrid proceedings.
Updated procedural framework: The National Code of Civil and Family Procedure replaces the former Federal Code of Civil Procedure as the supplementary procedural legislation.
Reduced procedural formalism: Cases filed through an incorrect procedural channel may no longer be dismissed solely on procedural grounds, reducing the risk of technical inadmissibility.
Practical Implications
Companies challenging tax, customs, foreign trade or other administrative decisions before the TFJA should expect faster proceedings and stricter procedural discipline.
Foreign investors should review their litigation and compliance practices to ensure timely responses under the new procedural deadlines and increased use of digital proceedings.
Businesses involved in ongoing or future disputes should reassess their litigation strategies, particularly regarding interim measures and electronic case management under the updated procedural framework.
二、巴西Brazil 🇧🇷
2026年6月，巴西进一步采取多项针对中国进口产品的反倾销措施，延续了其积极运用贸易救济工具的政策趋势。
根据巴西外贸委员会执行管理委员会（葡萄牙语：Comitê-Executivo de Gestão da Câmara de Comércio Exterior，以下简称“GECEX”）第908号、第909号、第910号及第923/2026号决议，巴西政府决定对原产于中国的赖氨酸、尼龙长丝、聚酯针织物和聚酯纱线征收最终反倾销税。其中，对尼龙长丝、聚酯针织物和聚酯纱线征收的反倾销税基于公共利益考量暂缓实施；对赖氨酸征收的反倾销税则自相关决议公布之日起正式生效。
上述措施是在巴西于2026年早些时候已对中国钢铁产品采取反倾销措施的基础上进一步出台的，反映出巴西主管机关持续运用贸易救济工具，应对其所认定的不公平贸易行为。与此同时，巴西发展、工业、贸易和服务部（葡萄牙语：Ministério do Desenvolvimento, Indústria, Comércio e Serviços，以下简称“MDIC”）仍在对多个工业领域的中国原产产品开展多项反倾销调查。
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核心要点
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最终反倾销税：巴西决定对从中国进口的赖氨酸征收最终反倾销税。对于特定中国出口商供应的尼龙长丝以及中国原产的聚酯针织物和聚酯纱线，巴西虽已决定征收反倾销税，但基于公共利益考量暂缓实施。 -
贸易救济活动持续活跃：2026年6月作出的上述决定，是巴西广泛贸易救济执法趋势的一环。目前，巴西主管机关仍在审理多项反倾销调查。 - 积极运用贸易救济工具：上述措施表明，巴西正在多个工业领域持续、广泛地运用反倾销等贸易救济工具。
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实务影响
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从事相关产品贸易的中国出口商和巴西进口商应重新审查产品定价、供应合同及海关安排，以充分考虑新增反倾销税带来的影响，并关注目前暂缓实施的相关措施在公共利益评估结束后恢复执行的可能性。 -
未来数月内，可能会有更多中国原产产品被纳入巴西反倾销措施的适用范围。因此，企业应密切关注正在进行的调查。 -
随着巴西不断扩大贸易救济措施的适用范围，对于希望长期进入并深耕巴西市场的企业而言，在当地开展生产或组装，或者与巴西合作方设立合资企业，可能会变得更具吸引力。
2026年6月22日，巴西发展、工业、贸易和服务部外贸秘书处（葡萄牙语：Ministério do Desenvolvimento, Indústria, Comércio e Serviços/Secretaria de Comércio Exterior）发布2026年第42号公告，应巴西国内行业协会Associação Brasileira da Indústria do Vidro于2025年10月31日提交的申请，对原产于中国和埃及的餐桌用玻璃器皿（葡萄牙语：objetos de vidro para mesa）启动反倾销调查。涉案产品的南共市税号为7013.28.00、7013.37.00和7013.49.00。本案倾销调查期为2024年7月至2025年6月，损害调查期为2020年7月至2025年6月。公告自发布之日起生效。
涉案产品为餐桌用玻璃器皿，涵盖玻璃杯、盘、碗等日用餐饮器具。所涉三个南共市税号分别对应不同玻璃材质与工艺类别，产品在玻璃成分、成型工艺、器型用途及装饰处理等方面存在显著差异，等级与终端用途跨度较大。
在应对策略上，中国企业应重点从产品差异化角度构建抗辩，通过提交详细的产品技术规格文件、玻璃成分检测报告、成型工艺说明及下游客户应用证明，主张不同材质、不同工艺及不同器型用途的产品之间不构成同类产品，推动调查机关细化产品范围认定。同时，本案系对中国和埃及两国同时立案，中国企业可积极参与调查以争取单独税率，并就损害与倾销之间的因果关系及非倾销因素提出抗辩。
Brazil Expands Antidumping Measures on Chinese Products
GECEX Resolutions Nos. 908, 909 and 923/2026During June 2026, Brazil adopted additional antidumping measures affecting imports from China, continuing an active trade-defense agenda. Through GECEX Resolutions Nos. 908, 909, 910 and 923/2026, the Brazilian Government imposed definitive antidumping duties on imports of lysine, nylon threads, polyester knitted fabrics and polyester yarn originating in China. While the duties on nylon threads, polyester knitted fabrics and polyester yarn were suspended on public-interest grounds, the antidumping duties on lysine entered into force upon publication.
These measures follow earlier antidumping actions adopted in 2026 against steel products from China and reflect the Brazilian authorities continued use of trade-defense instruments to address alleged unfair trade practices. At the same time, the Ministry of Development, Industry, Commerce and Services (MDIC) continues to conduct numerous antidumping investigations involving Chinese-origin products across several industrial sectors.
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Definitive antidumping duties: Brazil imposed definitive antidumping duties on imports of lysine from China, while duties affecting imports of nylon threads (from specified Chinese exporters), polyester knitted fabrics and polyester yarn were adopted but suspended on public-interest grounds. -
Ongoing trade-defense activity: The June decisions form part of a broader enforcement trend, with multiple antidumping investigations currently pending before the Brazilian authorities. - Active trade-defense agenda: The measures illustrate Brazil's continued use of trade-defense instruments across a wide range of industrial sectors.
Practical Implications
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Chinese exporters and Brazilian importers of the affected products should review pricing, supply contracts and customs planning to account for the new duties and the possibility that currently suspended measures may become enforceable following the conclusion of the public-interest assessment..
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Companies should closely monitor ongoing investigations, as additional Chinese-origin products may become subject to antidumping measures in the coming months. -
The continued expansion of Brazil's trade-defense measures may increase the attractiveness of local manufacturing, assembly or joint-venture structures for companies seeking long-term access to the Brazilian market.
三、阿根廷Argentina 🇦🇷
1. 阿根廷出台《劳动现代化法》实施细则（发布于：2026年6月1日）
阿根廷正式颁布第407/2026号法令，落实第27,802号《劳动现代化法》（西班牙语：Ley de Modernización Laboral）的核心规定。该法令规范了新的劳动登记制度、员工福利、工资扣减以及特定行业登记要求的综合法律框架，并将劳动登记职能统一集中至税收与海关征管局（西班牙语：Agencia de Recaudación y Control Aduanero，以下简称“ARCA”）。该法令是阿根廷更广泛劳动改革计划的重要组成部分，旨在简化用工手续、减轻行政负担并推动劳动力市场现代化。其中最重要的改革之一，是以ARCA管理的集中式电子登记系统取代传统劳动登记簿及登记册，并明确规定，任何行政机关均不得要求企业履行ARCA系统规定之外的额外劳动登记手续。
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核心要点
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集中式电子劳动登记制度：用人单位应通过ARCA管理的电子系统履行全部劳动登记义务，取代传统纸质及电子劳动登记簿制度。
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简化行政要求： 法令禁止公共机关要求企业提供ARCA集中登记系统规定以外的劳动登记记录或办理其他额外登记手续。
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完善员工福利规定：法令对多项非报酬性员工福利作出规定，包括雇主提供的工作餐等福利，并设定适用条件及金额上限，以维持其非工资收入性质。
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建筑行业登记制度改革：《建筑业制度法》（第22,250号法律）适用范围内员工的劳动登记工作将由ARCA统一负责，原由建筑业统计与登记局（西班牙语：Instituto de Estadística y Registro de la Industria de la Construcción ，以下简称“IERIC”）承担的相关职责相应移交。 -
实施过渡安排：ARCA与IERIC享有120天过渡期，用于调整各自系统，并建立新制度要求的信息共享机制。
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实务影响
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在阿根廷经营的企业将受益于更加简化、全面数字化的劳动登记程序，有助于降低维护多套劳动登记记录所产生的合规成本。
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企业应全面检查招聘、入职及薪酬管理流程，确保符合新的电子劳动登记制度及ARCA后续发布的配套实施规定。
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建筑行业企业应提前做好劳动登记职责由IERIC迁移至ARCA的准备，并密切关注过渡期间主管机关发布的具体操作指引。
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为员工提供非报酬性福利的用人单位，应评估现行薪酬福利政策是否符合新法规定，尤其应重点审查工作餐福利及其他不计入劳动报酬的项目的适用条件。 -
第407/2026号法令是落实《劳动现代化法》的重要举措，体现了阿根廷政府持续推进劳动管理数字化、优化企业合规义务以及促进劳动关系正规化的改革方向。
2026年6月23日，阿根廷颁布第482/2026号法令，对第24,196号《第24,196号矿业投资法》（西班牙语：Ley N.º 24.196 de Inversiones Mineras）的实施细则进行了全面修订。这是自1993年该法实施细则颁布以来的首次系统性更新。新规取代了原有监管框架，旨在简化行政审批程序、降低监管负担，并为矿业投资提供更高的法律确定性。
本次改革对矿业投资制度的多个方面进行了调整，涵盖进口管理、财政稳定保障、增值税退税、环境合规以及矿业服务提供商登记等方面。该改革也是阿根廷政府推动锂、铜、金、银等战略性矿产投资的重要举措之一，并与包括“大型投资激励制度”（西班牙语：Régimen de Incentivo para Grandes Inversiones，以下简称“RIGI”）在内的其他投资促进政策形成配套。
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核心要点
简化进口程序：原有进口审批要求已被整合到与阿根廷对外贸易平台衔接的“宣誓声明”制度所替代中，并通过阿根廷对外贸易电子平台统一办理相关申报手续。
进一步明确财政稳定保障：新规明确了30年财政稳定待遇保障的起算时间，解决了长期以来实践中存在的法律适用不确定性。
优化增值税退税程序：简化矿产勘探阶段加速退还增值税的行政程序，提高退税效率。
完善环境监管框架：矿业项目环境义务与《阿根廷环境总法》（西班牙语：Ley General del Ambiente）进一步衔接，实现环境监管制度协调统一。
规范矿业服务提供商管理：建立矿业服务提供商登记制度，并完善有关区域产业协同发展的规定。
实务影响
新规有助于减少矿业项目，特别是勘探和建设阶段的行政审批负担及交易成本，提高项目推进效率。
对于参与阿根廷锂、铜等战略性矿产投资的中国企业而言，新规将带来更高的监管确定性、更便捷的进口程序以及更高效的税务管理。
对于大型矿业投资项目，建议投资者将本次改革与RIGI一并考虑，统筹设计投资架构，以充分利用相关优惠政策。
- 根据第482/2026号法令，主管机关还需在60日内出台配套规定，以确保新制度顺利实施。因此，投资者应持续关注后续配套法规的制定和发布情况。
Key Elements
Centralized Electronic Labor Registration: Employers will satisfy their labor registration obligations exclusively through the electronic systems administered by ARCA, replacing the traditional physical and digital labor books.
Simplification of Administrative Requirements: The regulation prohibits public authorities from requiring additional employment registration records or formalities beyond those established under the centralized ARCA system.
Updated Rules on Employee Benefits: The decree regulates several non-remunerative employee benefits, including employer-provided meal services, establishing conditions and monetary limits designed to preserve their non-salary character.
Construction Sector Registration Reform: Registration of employees covered by the Construction Industry Regime (Law No. 22,250) will now be managed through ARCA, transferring responsibilities previously exercised by the Construction Industry Registry (IERIC).
Implementation Timeline: ARCA and IERIC have been granted a 120-day transition period to adapt their systems and implement the information-sharing mechanisms required by the new framewor.
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Employers operating in Argentina should benefit from a simplified and fully digital labor registration process, reducing compliance costs associated with maintaining multiple employment records. -
Companies should review their hiring, onboarding and payroll procedures to ensure compatibility with the new electronic registration system and the implementing regulations issued by ARCA. -
Businesses in the construction sector should prepare for the migration of labor registration processes from IERIC to ARCA and monitor the operational guidance issued during the transition period. -
Employers offering non-remunerative benefits should assess whether their current compensation policies comply with the conditions established by the new regulation, particularly regarding meal benefits and other excluded compensation items. -
The decree represents a key step in implementing Argentina's Labor Modernization Law and reflects the government's continued efforts to digitize employment administration, streamline compliance obligations and promote labor formalization.
Argentina Modernizes its Mining Investment Regime
Decree No. 482/2026
On June 23, 2026, Argentina enacted Decree No. 482/2026, comprehensively updating the regulations implementing the Mining Investment Law No. 24,196 for the first time since 1993. The decree replaces the previous regulatory framework with the stated objective of simplifying administrative procedures, reducing regulatory burdens and providing greater legal certainty for mining investment.
The reform modernizes several aspects of the investment regime applicable to mining projects, including import procedures, fiscal stability, VAT refunds, environmental compliance and the registration of mining service providers. It forms part of the Argentine Government's broader strategy to promote investment in strategic minerals (including lithium, copper, gold and silver) and complements other investment incentive regimes, including the RIGI.
Key Elements
Simplified import procedures: Previous authorization requirements are replaced by a sworn declaration system integrated with Argentina's foreign trade platforms.
Greater certainty on fiscal stability: The decree clarifies the date from which the 30-year fiscal stability benefit becomes effective, resolving a long-standing source of legal uncertainty.
Streamlined VAT refunds: Administrative procedures for accelerated VAT reimbursement during the exploration stage are simplified.
Updated environmental framework: Environmental obligations are harmonized with Argentina's General Environmental Law.
Mining service providers: A new registration regime is established for mining service providers, together with updated rules on regional integration.
Practical Implications
The reform reduces administrative burdens and transaction costs for mining projects, particularly during the exploration and construction phases.
Chinese investors active in lithium, copper and other strategic minerals should benefit from greater regulatory certainty, simplified import procedures and more efficient tax administration.
The updated regulations should be considered together with the RIGI framework when structuring major mining investments in Argentina.
As the implementing authority must issue complementary regulations within 60 days, investors should continue monitoring the secondary regulations that will complete the implementation of the new regime.
四、智利Chile 🇨🇱
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核心要点
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整体撤销仲裁裁决：圣地亚哥上诉法院整体撤销了涉案仲裁裁决，驳回了仅部分撤销裁决的请求。
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构成“超裁（Ultra Petita）”： 法院认定，仲裁庭作出了不同于当事人在仲裁程序中提出并辩论的救济方式，因此超越了其仲裁权限。
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对《国际商事仲裁法》第34条的解释： 判决确认，《国际商事仲裁法》第34条规定的仲裁裁决撤销事由应当从严解释，仅在符合法定条件时方可适用。
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明确仲裁权限的边界：判决进一步强调，仲裁庭的审理权限必须严格限定于仲裁协议授权范围以及当事人提交裁决的争议事项。 -
维护程序正当性：法院指出，改变当事人请求救济的法律基础或救济性质，可能损害当事人的程序权利，并构成法院介入审查的正当理由。
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实务影响
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在智利申请承认、执行或撤销仲裁裁决的当事人，应重点审查仲裁庭是否始终在仲裁协议授权范围及当事人提出的请求范围内作出裁决。
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仲裁庭应避免重新界定当事人的请求或主动授予未经明确请求的救济，否则可能导致仲裁裁决被撤销。
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本案进一步体现了智利在遵循《联合国国际贸易法委员会国际商事仲裁示范法》（UNCITRAL Model Law）框架下，坚持保障仲裁程序合法性的立场，确保仲裁庭严格遵守其授权范围。
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该判决对于涉及并购交易完成后的陈述与保证、欺诈指控以及购买价款调整（Purchase Price Adjustment）等争议具有重要参考价值，因为救济方式的法律定性可能直接影响案件结果。 -
尽管智利整体上仍保持对仲裁友好的法律环境，但当仲裁庭超越当事人授予的仲裁权限时，法院仍将依法撤销相关仲裁裁决。
2026年6月24日，智利国家网络安全局（西班牙语：Agencia Nacional de Ciberseguridad，以下简称“ANCI”）发布了第二轮公众咨询的执行摘要。该轮咨询是根据第21.663号《网络安全框架法》（西班牙语：Ley Marco de Ciberseguridad）认定“关键运营者”（西班牙语：Operadores de Importancia Vital）程序的一部分。此次文件公布，标志着智利距离发布第二批关键名单又迈出一步；被列入名单的实体将承担该法规定的更严格的网络安全义务。
首批认定程序已于2025年12月完成，共有来自电力、电信、金融和医疗卫生等行业的900多家运营者被认定为关键运营者。目前正在推进的第二轮认定程序将适用范围进一步扩大至其他行业，包括燃料运输与分销、饮用水供应与环境卫生、交通基础设施、药品生产以及公共服务特许经营等。被认定为关键运营者的企业将纳入ANCI的监督管理范围，并须遵守一套全面的网络安全治理制度。
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核心要点
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第二轮认定程序持续推进：在完成公众咨询后，ANCI预计将发布第二批关键运营者最终名单。 -
适用更严格的网络安全义务：被认定的运营者须建立信息安全管理体系，任命网络安全负责人并依法登记办理，制定业务连续性和网络安全事件响应程序，并遵守ANCI提出的技术及治理要求。 -
强制报告网络安全事件：对于重大网络安全事件，相关运营者必须及时向ANCI报告。根据《网络安全框架法》，ANCI同时享有监督检查和执法处罚权限。
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实务影响
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在智利从事关键基础设施运营的企业，包括电力、电信、交通、水务、矿业相关服务及其他受监管行业的企业，应评估自身是否可能被认定为关键运营者。 -
在智利持有战略性基础设施资产的中国投资者，尤其是能源领域的投资者，应提前为关键运营者认定后需承担的公司治理、事件报告及合规义务做好准备。 -
可能受到影响的企业应审查现有的网络安全治理体系、事件响应程序和监管合规机制，以应对第二批最终名单的公布。
The Santiago Court of Appeals declares the arbitral award in the“Australis”case null and void
Published: June 24, 2026
The Santiago Court of Appeals set aside an international arbitral award rendered under Chile's International Commercial Arbitration Law in the dispute arising from the sale of Australis Seafoods. The Court considered that the arbitral tribunal had exceeded the scope of the parties' submission to arbitration by deciding issues that were not encompassed by the claims presented, thereby satisfying one of the statutory grounds for annulment under Chilean arbitration law.
The decision is regarded as one of the most significant rulings on international arbitration in Chile in recent years, as Chilean courts have traditionally adopted a highly deferential approach toward arbitral awards. The judgment underscores the importance of ensuring that arbitral tribunals remain within the limits of the parties' arbitration agreement and the matters submitted for resolution, while reaffirming that judicial review remains available in the exceptional circumstances provided by Chile's International Commercial Arbitration Law.
Key Elements
Annulment of the Entire Arbitral Award: The Santiago Court of Appeals set aside the arbitral award in its entirety, rejecting the request for partial annulment.
Application of the Ultra Petita Standard:The Court concluded that the tribunal exceeded its jurisdiction by granting a remedy different from the one asserted and debated by the parties during the arbitration.
Interpretation of Article 34 of the International Commercial Arbitration Act: The decision confirms that the annulment grounds under Article 34 of Law No. 19,971 must be interpreted strictly and applied only where the specific statutory requirements are satisfied.
Limits on Arbitral Jurisdiction: The judgment reinforces that arbitral tribunals must remain within the scope of both the parties' arbitration agreement and the claims submitted for adjudication.
Preservation of Procedural Due Process: The Court emphasized that altering the legal basis or nature of the relief sought may undermine the parties' procedural rights and justify judicial intervention.
Practical Implications
Parties seeking to enforce or challenge arbitral awards in Chile should carefully assess whether the tribunal remained within the scope of the arbitration agreement and the claims presented.
Arbitral tribunals should avoid recharacterizing claims or granting remedies that were not expressly requested, as doing so may expose the award to annulment.
The decision reinforces Chile's commitment to the procedural safeguards established under the UNCITRAL Model Law framework by ensuring that arbitral tribunals respect the limits of their mandate.
The ruling is particularly significant for post-acquisition disputes involving representations, warranties, fraud allegations and purchase price adjustment claims, where the characterization of the remedy may be decisive.
Although Chile maintains a generally arbitration-friendly legal framework, courts remain willing to annul awards where tribunals exceed the jurisdiction conferred by the parties' arbitration agreement.
On June 24, 2026, Chile's National Cybersecurity Agency (ANCI) published the executive summary of the second public consultation conducted as part of the process for designating Operators of Vital Importance (Operadores de Importancia Vital – OIVs) under Framework Law No. 21,663 on Cybersecurity. The publication marks another step toward the issuance of the second list of entities that will become subject to the Law's enhanced cybersecurity obligations.
The first designation process concluded in December 2025 with the qualification of more than 900 operators across sectors such as electricity, telecommunications, finance and healthcare. The ongoing second process expands the scope to additional sectors, including fuel transportation and distribution, drinking water and sanitation, transportation infrastructure, pharmaceutical production and public service concessionaires. Companies designated as OIVs become subject to ANCI's supervisory powers and must comply with a comprehensive cybersecurity governance framework.
Key Elements
Second qualification process progressing: Following a public consultation, ANCI is expected to issue the second list of designated Operators of Vital Importance.
Enhanced cybersecurity obligations: Designated operators must implement an information security management system, appoint a registered cybersecurity officer, establish business continuity and incident response procedures, and comply with ANCI's technical and governance requirements.
Mandatory incident reporting: Significant cybersecurity incidents must be reported promptly to ANCI, which also has supervisory and enforcement authority under the Cybersecurity Framework Law.
Practical Implications
Companies operating critical infrastructure in Chile (including electricity, telecommunications, transportation, water, mining-related services and other regulated sectors) should assess whether they are likely to be designated as Operators of Vital Importance.
Chinese investors with strategic infrastructure assets in Chile, particularly in the energy sector, should begin preparing for the governance, reporting and compliance obligations that accompany OIV designation.
Businesses potentially affected should review their cybersecurity governance, incident response procedures and regulatory compliance programs in anticipation of the publication of the second final list.
五、哥伦比亚Colombia 🇨🇴
1. 哥伦比亚颁布新的海关处罚制度2026年第2586号法律（公布及生效于：2026年6月19日）
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核心要点
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建立新的海关处罚框架：第2586号法律取代原有海关处罚制度，并对海关违法行为、处罚措施和货物扣押程序作出新的规定。 -
强化程序保障：该法明确纳入合法性、比例原则和从宽有利原则，从而提高海关执法程序的法律确定性。 -
完善合规制度：此次改革简化了海关违法行为的类型，进一步明确对外贸易活动中不同参与主体的责任，并强化了鼓励主动合规的相关机制。 -
适用范围广泛：新制度适用于进口商、出口商、报关代理、物流运营商、自由贸易区用户、仓储经营者以及对外贸易供应链中的其他参与主体。
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实务影响
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在哥伦比亚从事进出口业务的企业，应审查其海关合规制度、内部操作流程及相关文件，以确保符合新的处罚框架。
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通过哥伦比亚子公司、经销商或物流服务商开展业务的中国企业，应重新评估各方承担的海关合规责任，并根据新的责任分配规则更新内部控制机制。
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更加明确的程序保障，有助于企业在DIAN作出海关执法决定后提出异议或救济时，获得更高的程序可预见性。 -
企业还应持续关注DIAN后续可能发布的实施条例或行政指引，以便准确适用新的海关处罚制度。
Key Elements
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New customs sanctioning framework: Law 2586 replaces the previous customs sanctioning regime and establishes updated rules governing customs infractions, penalties and seizure procedures.
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Enhanced procedural guarantees: The Law expressly incorporates the principles of legality, proportionality and favorability, providing greater legal certainty for customs enforcement proceedings.
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Modernized compliance regime: The reform simplifies the catalogue of customs infractions, individualizes liability among participants in foreign trade operations and strengthens mechanisms encouraging voluntary compliance. -
Broad scope of application: The regime applies to importers, exporters, customs brokers, logistics operators, free-trade zone users, warehouses and other participants in the foreign trade supply chain.
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Companies engaged in import and export operations in Colombia should review their customs compliance programs, internal procedures and documentation to ensure alignment with the new sanctioning framework. -
Chinese companies operating through Colombian subsidiaries, distributors or logistics providers should reassess customs compliance responsibilities and update internal controls to reflect the revised allocation of liability. -
The incorporation of clearer procedural safeguards should provide greater predictability when challenging customs enforcement actions before DIAN. -
Companies should monitor any implementing regulations or administrative guidance that DIAN may issue to facilitate application of the new regime.
六、秘鲁Peru 🇵🇪
1. 秘鲁法院作出宪法保护诉讼判决，确认秘鲁国家竞争和知识产权保护局和公共交通基础设施投资监管局对钱凯港的管辖权（判决作出日期：2026年6月17日及6月23日）
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核心要点
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机构实施监管的管辖权获得确认：INDECOPI和OSITRAN均在各自法定职权范围内保有对钱凯港的监管权力。
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公用基础设施受监管约束：尽管钱凯港由私营主体开发和运营，但仍须受秘鲁关于市场竞争、费率及基础设施监管的监管制度约束。
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宪法保护主张被驳回：法院认定，监管机构的行为不构成征收、非法变更合同或侵犯宪法所保障的经营自由。
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监管不确定性降低：上述判决为秘鲁最具战略重要性的基础设施项目之一所适用的制度框架提供了更高的法律确定性。
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实务影响
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参与钱凯港项目的中国投资者应预见到INDECOPI和OSITRAN将持续进行监管，尤其是在费率、准入条件及竞争行为方面。
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上述判决大幅降低了钱凯港在秘鲁常规监管框架之外运营的可能性，行业监管机构对未来运营决策的影响增加。
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企业应当持续关注与《国家港口系统法》（西班牙语：Ley del Sistema Portuario Nacional）相关的立法进展以及围绕钱凯港拟设立的经济特区。上述信息动向可能进一步确定长期的监管和投资框架。
Key Elements
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Regulatory jurisdiction confirmed: Both INDECOPI and OSITRAN retain authority to supervise the Port of Chancay within their respective legal mandates.
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Public-use infrastructure subject to oversight: Despite being privately developed and operated, the port remains subject to Peru's regulatory regime governing competition, tariffs and infrastructure supervision.
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Constitutional claims rejected: The courts concluded that the regulators' actions did not constitute expropriation, unlawful contractual modification or an infringement of the constitutional freedom to conduct business.
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Regulatory uncertainty reduced: The rulings provide greater legal certainty regarding the institutional framework applicable to one of Peru's most strategically important infrastructure projects.
Practical Implications
Chinese investors participating in the Chancay project should expect continued oversight by both INDECOPI and OSITRAN, particularly regarding tariffs, access conditions and competitive practices.
The decisions substantially reduce the likelihood that the port will operate outside Peru's ordinary regulatory framework, reinforcing the role of sector regulators in future operational decisions.
Legislative developments concerning the National Port System Law and the proposed Special Economic Zones surrounding Chancay should continue to be monitored, as they may further define the long-term regulatory and investment framework.
七、厄瓜多尔Ecuador 🇪🇨
1. 厄瓜多尔推出全新货物税务追查系统（自发布于官方公报之日起生效）
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核心要点
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新的税务追查体系：第398号行政法令为用于标记和追查SRI指定产品、货物及服务的系统确立了法律依据。 -
实体安全组件（CFS）：特定产品将采用或加贴被要求，以支持实体及电子核验。 -
分阶段实施：具体所涉行业、纳税人、技术标准及合规时限将通过SRI未来发布的法规予以确定。 -
部分行业首先实施：电信、油气及与制造相关的活动预计将成为首批适用新税务管控制度的行业。
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实务影响
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在电信、油气、制造业及消费品领域经营的中国企业，应评估其产品日后是否属于该税务追查系统的适用范围。
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企业应预见到，为使产品符合新的标记与核验要求，可能需要对生产、包装、标签及供应链管理流程作出相应调整。
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由于SRI将通过后续法规确定具体的实施义务，企业在对合规进行重大投入前，应密切关注未来出台的实施决议。
Key Elements
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New tax traceability framework: Executive Decree No. 398 establishes the legal basis for a fiscal marking and traceability system applicable to products, goods and services designated by the SRI.
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Physical Security Components (CFS): Designated products will be required to incorporate security and authentication mechanisms enabling physical and electronic verification.
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Phased implementation: The specific sectors, taxpayers, technical standards and compliance deadlines will be determined through future SRI regulations. -
Priority sectors: Telecommunications, hydrocarbons and production-related activities are expected to be among the first sectors subject to the new regime.
Practical Implications
Chinese companies operating in telecommunications, hydrocarbons, manufacturing and consumer goods should assess whether their products may fall within the future scope of the traceability system.
Businesses should anticipate potential adjustments to production, packaging, labelling and supply-chain management processes in order to comply with the new marking and verification requirements.
As the practical obligations will be established through subsequent SRI regulations, companies should closely monitor future implementing resolutions before undertaking significant compliance investments.
八、玻利维亚Bolivia 🇧🇴
1. 玻利维亚总统颁布例外状态法律，对例外状态制度进行规定（颁布日期：2026年6月8日）
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核心要点
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宣布全国例外状态：玻利维亚政府因长期抗议活动及全国道路封锁影响公共秩序和经济活动，以“国内骚乱”为由宣布进入全国例外状态。
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实施临时限制措施：法令授权政府采取特别措施，恢复交通运输秩序，保障食品、燃料、药品及医疗用品等基本物资持续供应。
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保障基本公共服务：法令特别强调，应确保救护车、紧急救援车辆及承担基本公共服务运输任务车辆的自由通行。
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保障基本权利：法令明确规定，例外状态并不暂停宪法保障、基本人权、正当程序保障、信息获取权以及被剥夺人身自由人员依法享有的权利。 -
持续推进政府对话与稳定措施：在宣布例外状态的同时，政府表示将继续与社会团体开展对话，并设立专门委员会处理受影响地区提出的相关诉求。
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实务影响
在玻利维亚开展业务的企业应评估持续社会动荡可能对物流运输、交通线路及关键原材料供应带来的影响。
企业应持续关注例外状态措施的具体实施情况，并评估政府后续出台的监管措施是否可能影响商业经营、人员流动或物流配送网络。
长期抗议活动反映出更深层次的经济和政治矛盾，可能增加基础设施、农业、能源、交通运输及消费品等行业投资者和企业面临的不确定性。
依赖公路运输开展经营活动或供应链管理的企业，应在例外状态期间制定替代物流方案，对缓解风险的措施进行完善。
尽管法令继续保障现行宪法赋予的各项权利，但持续的政治不稳定仍可能影响外国投资决策，企业应进一步加强对玻利维亚监管环境和经营风险的持续关注。
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核心要点
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允许私营燃油进口：私营主体和公共机构可以进口柴油和汽油，供自身使用或在玻利维亚国内市场销售。
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实行双轨价格机制：私营进口的燃油可以按照市场价格销售；与此同时，YPFB继续按照政府监管的价格体系供应享受补贴的燃油。
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提供税收和关税优惠：在2030年12月31日前，对进口柴油和汽油适用零税率的碳氢化合物特别税（西班牙语：Impuesto Especial a los Hidrocarburos y sus Derivados，以下简称“IEHD”）；同时，在2026年12月31日前，暂时免征汽油进口关税。 -
设置运营保障措施：法令禁止将私营进口的燃油与国家供应体系下发放的补贴燃油进行混合，也禁止在两类燃油之间进行调拨或转移。
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实务影响
对采矿、建筑、物流和农业企业经营等燃油消耗量较大的行业而言，该法令为相关企业提供了在国家燃油供应体系之外自主保障燃油供应的合法渠道。
中国能源贸易商、燃油供应商及工业投资者可能获得在玻利维亚进口和销售燃油的新机会，但相关业务仍须遵守适用的监管规定。
拟开展私营燃油进口业务的企业，应持续关注玻利维亚国家碳氢化合物管理局（西班牙语：Agencia Nacional de Hidrocarburos，以下简称“ANH”）及海关部门发布的实施细则，同时密切跟踪玻利维亚燃油定价机制和外汇管理制度的后续变化。
President paz enacts law regulating constitutional state of exception
（Published: June 8, 2026）
Key Elements
Declaration of a Nationwide State of Exception: The Bolivian Government imposed a state of exception based on “internal commotion” in response to prolonged protests and nationwide road blockades affecting public order and economic activity.
Temporary Restriction Measures: The decree authorizes extraordinary measures aimed at restoring transportation routes and ensuring the uninterrupted supply of essential goods, including food, fuel, medicines and medical supplies.
Protection of Essential Services: The measure specifically emphasizes the need to guarantee free transit for ambulances, emergency vehicles and transportation linked to essential services.
Preservation of Fundamental Rights: The decree establishes that the state of exception does not suspend constitutional guarantees, fundamental rights, due process protections, the right to information or the rights of persons deprived of liberty.
Government Dialogue and Stabilization Measures: Alongside the declaration, the government announced the continuation of dialogue mechanisms with social organizations and the creation of a special commission to address demands from affected regions.
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Companies operating in Bolivia should evaluate potential disruptions to logistics, transportation routes and the availability of essential inputs due to ongoing social instability. -
Businesses should monitor the implementation of the state of exception and assess whether additional government measures may affect commercial activities, mobility of personnel or distribution networks. -
The prolonged protests reflect broader economic and political tensions, creating uncertainty for investors and companies involved in infrastructure, agriculture, energy, transportation and consumer goods sectors. -
Companies with operations or supply chains dependent on road transportation should consider alternative logistics strategies and risk mitigation measures during the period of exceptional measures. -
Although the decree maintains existing constitutional protections, continued political instability may influence investment decisions and require enhanced monitoring of regulatory and operational risks in Bolivia.
Bolivia Opens the Fuel Market to Private Imports
Published: June 29, 2026
On June 29, 2026, Bolivia enacted Supreme Decree No. 5644, establishing a new legal framework that authorizes private individuals, companies and public entities to import diesel and gasoline for their own consumption or for commercialization in the domestic market. The measure seeks to address persistent fuel shortages by expanding private participation in fuel supply while maintaining the existing subsidized distribution system operated by the state-owned company YPFB.
The decree introduces a dual-market model under which fuel imported by private operators may be sold at market prices, whereas fuel distributed by YPFB continues to be supplied under the regulated pricing regime. It also grants temporary tax and customs incentives intended to facilitate private imports.
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Private fuel imports authorized: Private entities and public institutions may import diesel and gasoline for their own consumption or for sale in the domestic market. -
Dual pricing regime: Privately imported fuel may be commercialized at market prices, while YPFB continues to supply subsidized fuel under the regulated pricing system. -
Tax and customs incentives: The decree establishes a zero rate for the Special Hydrocarbons Tax (IEHD) on imported diesel and gasoline until December 31, 2030, and temporarily eliminates import duties on gasoline until December 31, 2026. -
Operational safeguards: The decree prohibits the mixing or transfer of privately imported fuel with subsidized fuel distributed through the state system.
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Companies operating in fuel-intensive sectors (including mining, construction, logistics and agribusiness) gain a legal mechanism to secure fuel supplies independently of the state distribution system. -
Chinese energy traders, fuel suppliers and industrial investors may benefit from new opportunities to import and commercialize fuels in Bolivia, subject to compliance with the applicable regulatory framework. -
Companies considering private fuel imports should monitor implementing regulations issued by the National Hydrocarbons Agency (ANH) and customs authorities, as well as the evolution of Bolivia's fuel pricing and foreign exchange framework.
九、乌拉圭Uruguay 🇺🇾
1. 乌拉圭对高价值电动车开始征收国内特定税（发布于：2026年6月30日，生效于：2027年1月1日）
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核心要点
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对电动车实行阶梯征税：纯电动乘用车将根据其海关完税价格，适用0%、5%或9%的IMESI税率。
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调整混合动力车的征税方式：混合动力乘用车将继续依据发动机排量差异化征收IMESI，税率介于7%至34.5%之间。
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继续支持电动出行：该法令保留了对电动车的优惠税收待遇，同时缩小了对高价值车型的减免适用范围。
实务影响
中国电动车制造商及其当地进口商和经销商应评估新出台的税率档次对其在乌拉圭的定价、产品定位及市场竞争力的影响。
企业应在2027年1月1日生效日期之前，重新审查海关估价、定价策略及进口安排，尤其是针对完税价格接近相应征税临界值的车型。
混合动力汽车适用的税负相对较高，这可能影响企业的产品组合决策，加强纯电动车型在乌拉圭市场的竞争优势。
Uruguay Introduces IMESI Excise Tax on Higher-Value Electric Vehicles
（Issued: June 30, 2026 Effective: January 1, 2027)
On June 30, 2026, Uruguay issued Decree No. 147/026, introducing a new IMESI (Specific Internal Tax) regime for electric and hybrid passenger vehicles. While pure electric vehicles have historically benefited from broad tax exemptions, the new rules establish a progressive IMESI structure based on the customs value of the vehicle, effective January 1, 2027.
The reform seeks to recalibrate fiscal incentives in response to the rapid expansion of Uruguay's electric vehicle market while maintaining a more favorable tax treatment for electric vehicles than for conventional internal combustion vehicles.
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Progressive taxation of electric vehicles: Pure electric passenger vehicles will be subject to IMESI rates of 0%, 5% or 9%, depending on their customs value.
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Revised taxation of hybrid vehicles: Hybrid passenger vehicles will continue to be subject to IMESI under a differentiated regime based on engine displacement, with rates ranging from 7% to 34.5%. -
Continued support for electromobility: The decree preserves preferential tax treatment for electric vehicles, while reducing the scope of the previous exemption for higher-value models.
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Chinese electric vehicle manufacturers and their local importers and distributors should assess the impact of the new tax brackets on pricing, product positioning and market competitiveness in Uruguay.
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Companies should review customs valuation, pricing strategies and import schedules ahead of the January 1, 2027 effective date, particularly for vehicles approaching the applicable customs-value thresholds.
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The comparatively higher tax burden applicable to hybrid vehicles may influence product portfolio decisions and reinforce the competitive position of fully electric models in the Uruguayan market.
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