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%.…
Baker McKenzie’s Global Trade Team is pleased to invite you to our 2026 Global Trade and Customs Webinar Series. This series includes a variety of sessions spread throughout the year, addressing the latest developments in trade and customs compliance. In these sessions, our panel of international trade and customs experts will discuss key trends and topics including customs, sanctions, export controls and trade remedies developments across regions. Click here for more information and to register.
This blog series provides Baker McKenzie’s insights and strategic advice on the 2026 USMCA review, including how businesses should prepare for changes to this trilateral agreement. Baker McKenzie’s North American customs team includes trade professionals, attorneys and economists in Canada, the US and Mexico. We have a reputation for delivering strategic and practical advice to optimize supply chains under the USMCA, foster compliance, and address commercial concerns arising from Chapter 31 disputes. President Trump…
This blog series provides Baker McKenzie’s insights and strategic advice on the 2026 USMCA review, including how businesses should prepare for changes to this trilateral agreement. Baker McKenzie’s North American customs team includes trade professionals, attorneys and economists in Canada, the US and Mexico. We have a reputation for delivering strategic and practical advice to optimize supply chains under the USMCA, foster compliance, and address commercial concerns arising from Chapter 31 disputes. A trilateral…
In addition to the extension, relevant changes were made. Abstract: As of 1 April 2026, those who import goods into the national territory must submit and include the Customs Value Declaration with its annexes. On 1 August 2025, the Mexican tax authority SAT announced the incorporation of the electronic format of the “Customs Value Declaration” to the Mexican Single Window for Foreign Trade (“VUCEM”), with the aim of digitizing and speeding up compliance with the…
On December 29, 2025, the Office of the President published in the Federal Official Gazette the Decree amending various tariff items of the tariff schedule of the General Import and Export Duties Law (the “Decree”). Through the publication of the Decree, duties applicable to 1,463 tariff items in the tariff schedule of the General Import and Export Duties Law (“TIGIE”) are increased. This increase will apply to goods originating in countries that do not have…
Key takeaways The most notable changes relate to (a) the information that importers will need to generate and manage to clear their goods, (b) imports made through courier and parcel services, (c) maquiladora/ IMMEX companies when carrying out virtual import or export operations, (d) management of customs guarantee accounts, (e) ruling requests regarding tariff classification, (f) new obligations for customs brokers, which will very likely translate into additional burdens for importers and exporters in their…
On November 19, 2025, the Mexican President, Claudia Sheinbaum Pardo, published in the Federal Official Gazette a Decree amending the Customs Law. The main purpose of this amendment is to avoid tax evasion, counterfeit and undervaluation, increase tax collections and digitalize procedures. Some of the most relevant amendments include changes to the responsibilities of customs brokers, changes to the simplified procedure for courier companies, the creation of a more robust electronic foreign trade file and the increase…
As part of the 2026 Economic Package, submitted by the Ministry of Finance and Public Credit (“SHCP”) on September 8, 2025, Mexico introduced an initiative to reform the Tariff of the General Import and Export Tariffs Law. This initiative seeks to strengthen the domestic market and promote national production through tariff adjustments. Key points include: This initiative was presented on September 9, 2025, and is pending legislative review. Although it is not classified as preferential,…
As part of the 2026 Economic Package, submitted by the Ministry of Finance and Public Credit (“SHCP”) on September 8, 2025, an initiative to comprehensively reform the Customs Law was introduced, with the goal to improve operational efficiency at customs, strengthen tax collection, and combat tax evasion and smuggling. The initiative proposes to amend, add, and repeal various provisions, focusing on: Institutional and technological strengthening• Redefinition of powers between Mexican Customs Agency (“ANAM”) and Tax…