Tariffs. Customs. Trade Remedies

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Adriana Ibarra-Fernandez (Mexico)

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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…

On August 28, 2025, the Decree amending Annex I of the Decree for the Promotion of the Manufacturing, Maquiladora and Export Services Industry was published in the Federal Official Gazette (DOF). The amendment consists of the addition to such Annex of headings 64.01 to 64.05 (50 tariff items) of the Mexican General Import and Export Duty Law (“TIGIE”), corresponding to finished footwear, which means that these goods may no longer be imported under this decree.…

On August 13, 2025 the Ministry of Economy published in the Federal Official Gazette the initiation of an antidumping investigation on imports of adult bicycles originating in the People’s Republic of China, which mentions 104 importers and 157 exporters, as potentially interested parties in the proceeding. Below, we share some comments in this regard: Applicant Companies Certain Mexican producers submitted a petition arguing that imports of the product in question, from January 1, 2022 to…

On September 10th, Baker McKenzie’s Global Trade Practice will host a webinar in which a panel of our trade and customs experts from around the world will share their insights on the global state of tariffs as well as how to manage customs requirements and mitigate risks across the supply chain, providing practical advice to help you navigate these complexities. Topics to be covered include: The webinar will take place at 10:00 EDT / 15:00 BST…

On July 28, 2025, the Ministry of Finance and Public Credit published in the afternoon edition of the Federal Official Gazette, a resolution of amendment to the Foreign Trade General Rules for 2025. As a result of this publication, as of August 15, 2025 the global rate that must be paid when importing goods into Mexico using the services of a courier company will be increased from 19% to 33.5% (see original rules and rates…

On July 11, 2025, the White House announced through a letter published on its social media channels that, starting August 1, 2025, the United States will impose a revised 30% tariff on goods from Mexico and the European Union. For additional information on the announcement, please refer to our blog post: US: President Trump Hits Canada, EU and Mexico with High Tariffs – Import and Trade Remedies Blog In response, on July 12, 2025, the…

On 3 June 2025, Baker McKenzie kicked off its Annual Compliance Conference Webinar Series with a session focusing on the evolving customs and tariffs landscape under the new U.S. administration. The panel, chaired by Jenny Revis, featured our global experts who unpacked a number of recent sweeping changes, as well as strategic responses for businesses impacted by the ongoing shifts in global trade. The panel examined the current tariff landscape in the US, looking at…

Implications of and potential mitigation strategies for U.S. and Global Tariff Changes from tax and transfer pricing perspectives Overview of Tax/Transfer Pricing Challenges The recently proposed increases in US tariffs on imports from Canada, Mexico (albeit currently paused) China and the EU, among others, introduced by the Trump administration, and the anticipated response from those jurisdictions impacted by the proposed US tariffs will have several transfer pricing implications which multinational enterprises (MNEs) should consider. These…