On December 9, 2025, the Chamber of Deputies of the Honorable Congress of the Union approved and remitted to the Senate the draft decree amending various tariff items of the Law of General Import and Export Taxes. The primary objective of this reform is to update the tariff rates applicable to a wide range of products, with particular emphasis on goods originating from countries with which Mexico does not currently maintain Free Trade Agreements.
Key Aspects of the Reform
- Modification of Tariff Items
The reform includes updated duties across hundreds of tariff items, covering products from cosmetics, plastics, textiles, paper, metals, vehicles, auto parts, furniture, toys, and other manufactured goods sectors. Import duties are generally set within the range of 5% to 50%, depending on the product type and its specific tariff classification. In most cases, export duties remain exempt.
- Examples of Affected Products
Notable categories subject to new tariff rates include:
- Cosmetics and personal hygiene products (makeup preparations, shampoos, dentifrices, dental floss, etc.), with import duties of up to 30%.
- Plastics and plastic articles (tubing, fittings, films, tableware, office supplies, statuettes, lunch boxes, life vests, etc.), with import duties of up to 35%.
- Textiles and apparel (cotton, wool, polyester fabrics, clothing, bedding, tablecloths, curtains, carpets, etc.), with import duties of up to 35%.
- Metals and metal products (steel, aluminum, iron, tubes, profiles, structures, chains, nails, etc.), with import duties of up to 50%.
- Vehicles and auto parts (motor vehicles, motorcycles, automotive parts and components), with import duties of up to 50%.
- Furniture and household goods (tables, chairs, stands, plastic furniture, bamboo or rattan items, etc.), with import duties of up to 35%.
- Toys and entertainment products (tricycles, dolls, puzzles, inflatable toys, etc.), with import duties of up to 30%.
- Transitional Provisions
The decree establishes that the new tariff rates will enter into force on January 1, 2026. Tariff items not modified by this decree will remain in effect as originally published in the Federal Official Gazette. Likewise, all provisions that conflict with the reform are repealed.
- Supply Mechanisms and Exceptions
To ensure the supply of inputs under competitive conditions, the Ministry of Economy may implement specific mechanisms and legal instruments to facilitate the importation of goods from countries that do not have a Free Trade Agreement in force with Mexico.
Conclusion
This reform represents a significant adjustment to Mexico’s national tariff policy, aimed at strengthening the competitiveness of domestic industry and regulating the entry of foreign goods—particularly those originating from economies with which Mexico does not have preferential trade agreements. Importing and exporting companies should carefully review the new tariff rates applicable to their products and consider the exception mechanisms that the Ministry of Economy may establish to ensure adequate national supply.
At Mijares, Angoitia, Cortés y Fuentes, we assist our clients in accurately identifying the impacts of the reform on their foreign trade operations and in developing the strategies necessary to adapt their processes, systems, and internal controls to the new regulatory framework. Our team advises on the efficient implementation of the amended obligations and on mitigating operational, tax, and administrative risks arising from the tariff changes and their effects on import operations.
For any questions or comments, you can contact our expert team.
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