On April 23, 2026, the “Decree Amending the Tariff Schedule of the General Import and Export Tax Law and the Decree Establishing Various Sectoral Promotion Programs” (the “TGIE Decree” and “PROSEC Decree”) were published in Mexico’s Official Journal of the Federation, which modified tariffs ranging from 5% to 35% on the importation of goods classified under 185 tariff subheadings relating to chemicals, cosmetics, paper and cardboard, textiles, steel, graphic arts, aluminum products, auto parts, electrical equipment, bicycles, musical instruments, furniture, among others. The Decrees aim to provide certainty and fair market conditions to sectors of the domestic industry facing vulnerabilities resulting from practices that disrupt and affect international trade, thereby promoting the development of domestic industry and supporting the domestic market.

The increases are not uniform and vary by product and sector; the new import tariffs range primarily from 5% to 35%. The reform focuses on 12 strategic industrial sectors, including:

Likewise, sections I, II, subsection b), and XIX d of Article 5 of the PROSEC Decree are amended to focus on the following industries:

Readers should note that the TGIE and PROSEC Decrees entered into force April 24, 2026.

At CCN, we are available to advise companies on the implications of these changes to the law.

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Miriam es socia de CCN desde 2008. Su práctica se centra en la representación de empresas e inversionistas en México, particularmente en las áreas Corporativa, Fiscal, de Comercio Internacional y de Seguros.

Cuenta con amplia experiencia actuando como experta en derecho mexicano ante…

Miriam es socia de CCN desde 2008. Su práctica se centra en la representación de empresas e inversionistas en México, particularmente en las áreas Corporativa, Fiscal, de Comercio Internacional y de Seguros.

Cuenta con amplia experiencia actuando como experta en derecho mexicano ante los tribunales de Estados Unidos.

Fue colaboradora activa en artículos en materia fiscal y de comercio exterior con la Revista Puntos Finos.

Ha organizado Conferencias de Cumplimiento Aduanero en México y Estados Unidos y ha actuado como expositora en temas del TLCAN/T-MEC y eventos de Comercio Exterior del Free Trade Alliance, la Universidad de Texas en San Antonio (UTSA), Texas Customs Brokers & Freight Forwarders Conference y otras organizaciones.