For your awareness, we would like to inform you of the publication in the Official Gazette of the Federation on December 29, 2025, of the “Decree amending various tariff headings of the Tariff Schedule of the General Import and Export Tax Law”.

On September 9, 2025, a Reform was submitted to Congress seeking to protect domestic industry through a new import tariff package, which was officially release  on December 29th, 2025 The proposal contemplates tariff increases for 1,463 tariff classifications, with average increases of 35% and, in some cases, up to 50%, impacting sectors such as automotive and its spare parts, textile, plastics, steel, home appliances, aluminum, toys, furniture, footwear, paper and cardboard, among others.

For the automotive and spare parts industry, the decree establishes tariffs of up to 50% on finished vehicles, while spare parts such as bumpers, brakes, axles, and radiators will be subject to tariffs ranging from 25% to 35%.

It is important to highlight that these proposed new tariffs directly affect countries with which Mexico does not have a Free Trade Agreement, including China, South Korea, India, among others.

Between the original proposal submitted by the Federal Executive and the decree approved by both the Chamber of Deputies and the Senate, adjustments were made to 784 tariff items, while 547 remained with the initially proposed rate. Likewise, 132 tariff items were eliminated and another 132 were added, assigning them a tariff of up to 35%.

This Decree will enter into force on January 1, 2026, as of which date the new tariff levels will apply to the corresponding tariff items. As a result, there is the possibility that the Ministry of Economy may implement mechanisms and alternatives aimed at mitigating the impact of the tariff increases, offering schemes that help address these changes.

Document for reference purposes: DOF - Diario Oficial de la Federación

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