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Mexico: New decree modifies general import and export tax law

Maintains tariffs for certain goods but imposes different tariff fractions on others

April 26, 2024

A new decree was published on 22 April 2024 that modifies the general import and export tax law. The decree came into effect the next day and will be valid for two years.

  • The new resolution maintains tariffs for certain goods but imposes different tariff fractions on others, affecting sectors such as steel, aluminum, footwear, textiles, plastics, chemical products, paper and cardboard, glass, electrical materials, and transportation.
  • To protect the electrical, automotive, and auto parts industries, sectoral promotion programs have been reformed to allow certain imports without tariffs.
  • Importers can be exempted from the tax burden on 544 tariff items if they comply with the origin rules of any free trade agreements signed by Mexico and have the certificate of origin available at the time of import.

Read an April 2024 report (in Spanish and English) prepared by the KPMG member firm in Mexico

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