General Import and Export Tax Law

In recent days, the Congress of the Union approved a series of amendments to the General Import and Export Tax Law (LIGIE), establishing a new tariff scheme that will come into effect on January 1, 2026.

This legislative measure, driven by the Federal Executive, proposes increases in tariffs on a wide range of goods, especially in strategic sectors such as textiles, automotive, plastics, and appliances and aims to promote local production and protect the national industry from unfair practices in international trade, as said by the Mexican government.

The final document reflects adjustments to the original proposal, maintaining 1,463 tariff codes, but with changes in the composition and rates based on technical analysis. Of these, 793 codes were approved with a lower rate than originally proposed, while 555 maintained the suggested rate and 115 saw an increase. Additionally, at the request of the national industry, 123 tariff codes were replaced with others considered more strategic or at greater risk of displacement due to imports.

These increases are expected to have a significant impact on foreign trade operations, especially for companies that rely on imported inputs from countries with which Mexico does not have Free Trade Agreements. Companies will need to assess their supply chains and consider restructuring their operations to adapt to this new tariff framework.

Finally, it is important to reiterate that these changes will not affect goods originating from countries with which Mexico has Free Trade Agreements. These will continue to receive the preferential tariff treatment established in those agreements, allowing companies that import products from these countries to maintain their competitive costs.

For more information on this topic, please feel free to contact our team of professionals:

Rocío Mejía

Roberto Chapa

Karla Cárdenas

Jorge Nacif

Carla Pacheco

Alejandra Mendoza

Sirenia Villarreal