on December 19, 2024, a modification to the Decree for the Promotion of the Manufacturing, Maquiladora, and Export Services Industry (IMMEX Decree) was published in the Official Gazette of the Federation (DOF). Article Two of the Decree establishes that, under its framework, the temporary importation of goods classified under Chapters 61, 62, and 63, as well as subheadings 9404.40 and 9404.90, will not be permitted. This measure aims to protect the competitiveness of the national industry and reduce the smuggling of goods corresponding to the aforementioned chapters and subheadings. Additionally, the same publication included an amendment to the Decree modifying the Tariff Schedule of the Import and Export Tax Law (TIGIE), which introduced an increase in tariffs on goods falling under the specified chapters and subheadings.
Nevertheless, with the objective of supporting companies that carry out foreign trade operations in compliance with the obligations established under the IMMEX Decree, the Undersecretariat of Industry and Commerce issued an official communication (Official Letter No. 400.2025.001) Hereby resolving the following:
The applicability of the reforms established in Article Two of the Decree modifying the TIGIE and the IMMEX Decree, published in the DOF on December 19, 2024, is excepted solely concerning the goods classified under the chapters and subheadings previously mentioned in this bulletin, for companies that meet the following requirements:
Requirements and Criteria:
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com