Mexico 2026 Customs Updates: During the third quarter of 2025, Mexico’s General Import and Export Taxes Law (GIETL) and Customs Law were amended. In addition, the 2026 General Rules of Foreign Trade (FTR) were published. These measures include tariff increases on certain products, as well as the introduction of enhanced customs controls. The following summarizes the main changes introduced by these legal instruments.

1. Tariff Increases

As part of Mexico 2026 customs updates, on December 29, 2025, Mexico issued a decree amending the GIETL to increase tariffs on 1,463 tariff codes, representing approximately 12% of the Mexican tariff schedule.[1] The affected tariff codes correspond to goods from the cosmetics, plastics, leather, paper, textile, apparel, footwear, steel, aluminum, automotive, auto parts, and toy industries. In general terms, the most representative changes are the following:

*A review of the applicable tariff schedule is necessary to determine whether a specific product is subject to the new tariffs.

These increases apply exclusively to goods originating from non-FTA countries, including China. Goods originating in USMCA partner countries, as well as in other countries with which Mexico has free trade agreements, continue to benefit from preferential tariff rates.

2. Customs Controls

On November 19, 2025, the Mexican Customs Law was amended to introduce additional compliance controls and stricter operational requirements.[2] These amendments were implemented through the FTR published on December 27, 2025.[3]

Foreign Trade Files: The 2026 FTR establishes expanded requirements for foreign trade files, including documentation related to the acquisition of goods, use of warehouses and production facilities, machinery and equipment, third‑party services, use or destination of goods, personnel involved in operations, inventory control, technical specifications, and accounting records. Companies must also retain documentation supporting intellectual property rights when royalties or license fees apply.

Additional Requirements for IMMEX Companies: Entities operating under IMMEX need to incorporate additional elements such as confirmation that suppliers and customers are not included on lists of simulated transactions, updates to IMMEX programs, validation that goods correspond to authorized tariff codes, documentation of production processes, and records relating to in‑country transfers of temporarily imported goods.

Customs Broker Files: Customs brokers must integrate additional information into their client files, including photographs of facilities, evidence of ownership or use of assets, corporate documentation, and verification that clients are not linked to simulated transactions.

Importers Registry and Sectorial Registries: The FTR introduced new causes for suspension of the Importers Registry and Sectorial Registries, including the non-arrival of goods to bonded warehouses, missing or incorrect customs guarantees and the issuance of invoices supporting non‑existent operations.

Control Systems in Bonded Facilities: Bonded facility operators and companies authorized to conduct customs clearance in private facilities, should maintain integrated systems combining inventory controls, video surveillance, security, traceability, and real‑time monitoring, with continuous remote access for customs authorities.

VAT Certification Requirements: Requirements to operate under the Certified Companies Program now include demonstrating that neither the company nor its shareholders have criminal convictions, customs‑related sanctions, or involvement in simulated transactions. These measures are part of Mexico 2026 customs updates to improve traceability and compliance.

Courier Shipments: For courier shipments, the global rate for goods valued up to USD 2,500 increases from 19% to 33.5%. This increase does not apply to shipments originating in the United States or Canada, which continue to be subject to USMCA provisions. Under such provisions, goods valued at up to USD 50 are exempt from duties; goods valued above USD 50 and up to USD 117 are subject to a 17% duty rate; and goods valued above USD 117 and up to USD 2,500 are subject to a global duty rate of 19%.

Bonded Warehouse (Depósito Fiscal): Goods imported under the bonded warehouse regime should arrive at the corresponding facility within 20 days; otherwise, they will be considered illegally in the country and must be converted to definitive importation by paying duties and taxes, and complying with the regulatory measures, as applicable.

Letter of Credit Replacing Customs Guarantee Account. The FTR also outlines procedures for using letters of credit as an alternative to customs guarantee accounts in operations involving estimated prices, transit, and strategic bonded facilities.

Sensitive Goods Under IMMEX With VAT Certification: IMMEX companies holding VAT certification may now have to process quarterly program extensions to temporarily import certain textile goods considered sensitive.

All changes will enter into force on January 1, 2026. The new FTR may affect sourcing strategies, documentation requirements, and temporary import processes. Companies should evaluate the effects on their supply chains, especially for goods originating from non‑FTA countries or involving sensitive tariff classifications. Our team is available to discuss the implications in more detail.