Changes to the Mexican Import and Export Tariff Law: New Tariffs
Today, the Decree amending various tariff lines of the Tariff Schedule of the General Import and Export Tariff Law was published in the Official Gazette of the Federation. This “MFN tariff increase” reform impacts more than 1,000 HS Codes.
The reform introduces tariff increases that, in most cases, reach levels of up to 35%, and in certain specific cases, up to 50%. Unlike previous years, these tariffs are not temporary or transitional measures. Instead, they are permanently incorporated into the General Import and Export Tariff Law (“LIGIE”) .
Which goods are affected by the new tariffs?
The most relevant categories of goods affected by the reform include:
Cosmetics and personal care products, such as perfumes, makeup, and skin and hair care preparations.
Plastics and plastic articles, including pipes, sheets, containers, and household and industrial items, mainly covered under Chapter 39.
Textiles, fibers, yarns, and fabrics, falling within Chapters 50 to 60.
Steel and steel-related products.
Automotive sector products.
It is important to note that the measure applies only to imports originating from countries with which Mexico does not have a Free Trade Agreement (“FTA”), such as China, India, and South Korea, among others. Accordingly, goods originating in FTA partner countries will continue to benefit from preferential tariff treatment, provided that the applicable rules of origin are met.
When will the new tariffs enter into force?
Pursuant to the First Transitory Article of the Decree, the new tariffs will enter into force on January 1, 2026.
Are additional measures expected?
The Fourth Transitory Article provides that, “for the purpose of ensuring the supply of inputs in Mexico under competitive conditions, the Ministry of Economy may implement specific mechanisms and legal instruments applicable to the importation of goods originating in countries with which the Mexican State does not have Free Trade Agreements in force.”
In our view, this language is likely to be linked to existing foreign trade promotion programs administered by the Ministry of Economy, such as PROSEC and Rule 8a. However, no specific measures have been defined to date.
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