On April 23, 2026, the office of the President published in the Federal Official Gazette a Decree amending the tariff schedule of the General Import and Export Duties Law and the Decree that establishes diverse Sectoral Promotion Programs (the “Decree”).
By means of this Decree, the general import duty (“MFN”) applicable to 185 tariff classifications listed in the General Import and Export Duties Law (“LIGIE”) are increased to include rates ranging from 5% to 35%. The goods subject to increase in MFN rates mainly relate to chemical products, cosmetics, paper and cardboard, textiles, steel, aluminum manufactures, auto parts, electrical equipment, bicycles, musical instruments, furniture, among others.
According to the Decree, this measure is aligned with the National Development Plan 2025–2030 and the Sectoral Economy Program 2035–2030. It aims to provide certainty and fair market conditions to sectors of the domestic industry that face situations of vulnerability arising from practices that distort and affect international trade, as well as to promote the development of the domestic industry and support the internal market.
The increased duties apply to goods originating in countries with which Mexico does not have a free trade agreement (“FTA”), as imports of goods originating from countries with an FTA with Mexico may continue to benefit from the preferential tariff treatment granted by such agreements, provided that the applicable rules of origin are met.
Additionally, the Decree amends Article 5 of the Decree that establishes diverse Sectoral Promotion Programs (the “PROSEC Decree”), which lists goods that can be imported with reduced duties, by manufacturers of the productive sectors covered by PROSEC, confirming the preferential duties for certain tariff items within the following sectors: I. Electrical Industry, II.b) Electronics Industry, and XIX. Automotive and Auto Parts Industry.
The Decree entered into force the day following its publication in the Federal Official Gazette, this is, on April 24, 2026.
The full text of the Decree (in Spanish) is available at DOF – Diario Oficial de la Federación
