On July 31, 2026, the Mexican Tax Administration Service (“SAT”) published the Advance Version of the Second Resolution Amending the General Foreign Trade Rules for 2026, as well as amendments to Annexes 1 and 2. Among the most significant changes is the extension of the mandatory implementation date of the Electronic Customs Value Declaration (Manifestación de Valor Electrónica or “MVE”) until October 1, 2026. In addition, through December 31, 2026, importers will not be required…
El 31 de julio de 2026, el Servicio de Administración Tributaria (“SAT”) publicó la Versión Anticipada de la Segunda Resolución de Modificaciones a las Reglas Generales de Comercio Exterior para 2026, así como modificaciones a los Anexos 1 y 2. Entre los cambios más relevantes destaca la ampliación del plazo para la entrada en vigor obligatoria de la Manifestación de Valor Electrónica (MVE) hasta el 1 de octubre de 2026. Asimismo, se establece que hasta…
On Monday, July 20, President Trump signed three Proclamations invoking Section 338 of the Tariff Act of 1930 to impose 50% tariffs on certain Canadian origin goods (Section 338 Tariffs). These tariffs are scheduled to enter into force at 12:01 AM EST on August 19, 2026. The Proclamations cite various actions by Canada that allegedly discriminate against the commerce of the United States in three core areas related to the USMCA/CUSMA: automotive, dairy, and alcohol products.…
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…