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Mexico: General foreign trade rules for 2026; amendments to import and export duties law

New compliance obligations companies and customs brokers may face in 2026

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january 5, 2026

Changes to the general foreign trade rules (GFTR) for 2026 and general import and export duties law (Tigie) were published in the official public gazette (DOF) in late December 2025.

  • Key changes to the GFTR that could affect customs operations include new documentation requirements for customs brokers, supporting documentation for customs operations, and recordkeeping for virtual import declarations. These changes require generating and retaining more documentation to support the materiality of operations. Other notable changes include restrictions on importing fabrics and apparel products under the IMMEX program, new causes for suspension in importer and exporter registries, and provisions for transferring customs guarantee accounts to the Treasury of the Federation.
  • Amendments to various tariff codes of the general import and export duties law increase the general import duty for products across multiple industries, including automotive, textile and apparel, plastics, steel, appliances, aluminum, footwear, paper, leather goods, furniture, glass, toys, motorcycles, trailers, and others. The changes affect more than 20 chapters of the Tigie, encompassing 1,463 tariff codes, with duty increases ranging from 5% to 50%.

The GFTR 2026 and the amendments to Tigie became effective on January 1, 2026.

Read a January 2026 report prepared by the KPMG member firm in Mexico

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