Mexico: Customs and tariffs reform package
Mexico has announced a new customs and tariffs reform package.
On 9 September 2025, alongside the formal submission of the 2026 Economic Package, the President of Mexico delivered to the Chamber of Deputies two major trade-related proposals:
- Amendments to the Customs Law (Ley Aduanera):
These would introduce stricter compliance obligations, expand the use of digital tools, and increase liability for customs brokers and importers. - Reforms to the General Import and Export Tariffs Law (LIGIE):
This initiative proposes higher import duties on 1,463 tariff classifications across multiple sectors, including automotive, textiles, footwear, steel, chemicals, plastics, furniture, toys, and other consumer goods.
Together, the initiatives represent a significant shift in Mexico’s trade and industrial policy, reflecting the administration’s commitment to import substitution, industrial strengthening, and enhanced customs enforcement under the broader 2025–2030 “Plan México.”
Background
Mexico’s customs framework has seen only one major reform in the past 30 years. The 1995 Customs Law overhaul—enacted in the context of NAFTA and WTO accession—created the foundation of the current system, including valuation rules, import/export regimes, and core compliance structures.
Subsequent reforms have been incremental, prioritizing digitalization, trade facilitation, and oversight. The creation of the IMMEX program in 2006 reshaped temporary import schemes for export manufacturing, while changes from 2013 to 2020 advanced electronic tools for compliance and risk management.
Viewed in this context, the new Customs Law reform—introduced as part of the 2026 Economic Package—is widely regarded as the most consequential update since 1995. Coupled with proposed tariff hikes on 1,463 product classifications, the initiatives signal a decisive policy shift toward stricter customs controls, industrial protection, and digital transformation.
Tariff increases continue to be implemented on an MFN basis, maintaining exemptions for imports from countries with which Mexico has free trade agreements.
Both proposals must undergo legislative review and approval. If enacted, they will introduce substantial compliance, cost, and operational impacts for companies engaged in cross-border trade.
- Tariff Reform – 1,463 Product Classifications Affected
The reform to the LIGIE would raise import duties across 1,463 tariff lines—an expansion from last year’s increases affecting roughly 500 lines. Under the proposal, duties could reach up to 35% (and in some cases 50%) for imports from countries without a free trade agreement with Mexico.
A preliminary review indicates that roughly 41% of the tariff increases reiterate measures already imposed through the 2024 decrees, while the remaining 59% represent new increases introduced through this initiative.
Sectors most affected include:
- Automotive and auto parts
- Plastics and chemicals
- Footwear and leather goods
- Textiles and apparel
- Steel and aluminum
- Furniture, wood products, paper and cardboard
- Toys, sporting goods, and household goods
The government frames these tariff measures as part of the 2025–2030 National Development Plan and Plan México, aiming to bolster domestic industry, support SMEs, and reduce reliance on imports.
- Customs Law Reform – Key Proposed Changes
The amendments to the Ley Aduanera focus on strengthening control mechanisms and expanding liability within customs operations. Key provisions include:
- Broader liability for brokers and importers:
Customs brokers (agentes aduanales) would assume expanded joint liability with importers and exporters for tax and customs compliance. - Mandatory digital and technological tools:
The reform mandates biometric controls, electronic seals, and AI-driven systems for risk assessment and cargo traceability. - New requirements for customs broker patents:
Currently indefinite, broker patents would shift to a 10-year renewable term, subject to enhanced supervision. - Stricter oversight of the IMMEX program:
Authorities aim to ensure that goods temporarily imported under IMMEX are genuinely transformed and re-exported, rather than diverted into the domestic market. The initiative also contemplates restrictions on the processing of certain finished goods—such as footwear—under IMMEX.
Legislative Process and Timeline
Both initiatives were submitted on 9 September 2025 and referred to the Chamber of Deputies’ committees for analysis. Because they form part of the Economic Package, there is political pressure to secure approval before the close of the current legislative session on 15 December 2025. Approval could necessitate updates to related laws and secondary regulations, including the Customs Law Bylaw and the General Rules of Foreign Trade.
If enacted, the Customs Law reforms could take effect as early as 1 January 2026, aligning with the new fiscal year, while tariff increases could be implemented sooner.
English