Today, December 29, 2025, the “DECREE reforming various tariff items of the Tariff of the General Import and Export Tax Law”, which will come into effect on January 1, 2026.
Through the publication of the Decree, the Mexican government modifies the General Import Tax for 1,463 goods, comprised in the following chapters:
Chapter
Number of sections in this chapter
affected by the reform
33 (essential oils and resinoids)
20
34 (soaps and derivatives)
4
39 (plastics and articles thereof)
79
40 (rubber and articles thereof),
7
42 (articles of leather)
18
48 (paper and paperboard)
49
50 to 60 (silk, wool, cotton, textile fibers,
synthetic or artificial filaments, wadding,
felt, non-woven fabrics, carpets, knitted
or crocheted fabrics, impregnated
fabrics)
416
61 to 64 (apparel and footwear)
357
69 (ceramic products)
3
70 (glass)
26
72 (cast iron, iron, and steel)
146
73 (articles of cast iron, iron, or steel)
131
76 (aluminum and articles thereof)
38
83 (miscellaneous articles of base metal)
2
84 (boilers, machinery, etc.)
26
85 (electrical machinery and equipment,
etc.)
17
87 (motor vehicles)
58
90 (optical, photographic, or
cinematographic apparatus)
2
94 (furniture)
30
95 (toys)
30
96 (miscellaneous manufactured articles)
4
In this regard, as of January 1, 2026, companies importing goods classified under the
affected tariff classifications will face an increase in the general import duty rates
ranging from 5% to 50%, as applicable; unless the imported good qualifies for
preferential tariff treatment under one of the Free Trade Agreements that Mexico has
signed and are currently in force.
Given this scenario, it is recommended to review whether currently imported goods
benefit from preferential tariff treatment under the scope of any Free Trade Agreement
and, if so, ensure that the corresponding proof of origin is available to support the tariff
preference when applicable.
If additional information is required, we will be pleased to assist you.
