On Dec. 10, 2025, the Mexican Senate approved amendments to the Law on General Import and Export Duties (“Ley de los Impuestos Generales de Importación y Exportación”), introducing substantial tariff increases on 1,463 tariff lines. These amendments are expected to enter into force on Jan. 1, 2026.
Scope of Application
The revised tariffs will apply exclusively to imports originating from countries with which Mexico does not maintain a free trade agreement (FTA). Affected jurisdictions include China, Korea, India, Indonesia, Russia, Thailand, and Turkey. Imports from Mexico’s FTA partners—such as the United States, Canada, Japan, and Singapore—will remain exempt.
Affected Sectors and Tariff Ranges
The measure covers a broad range of sectors, including:
• Textiles and apparel
• Auto parts
• Steel and aluminum
• Plastics
• Toys
• Automobiles and trucks
The increase will include tariffs ranging from 10% to 50%, with automobiles and auto parts subject to the highest rates.
Legislative Intent
According to the Mexican Senate’s official statement, the objective is to “implement concrete actions that allow for a balanced market interaction, in order to avoid economic distortions that could affect the relocation of productive sectors considered strategic for Mexico.”
Implications
The amendments come in the midst of a very dynamic tariff regime in the United States and on the anniversary of the first six-year joint review of the United States-Canada-Mexico Agreement (USMCA).
Mexican importers sourcing from non-FTA countries should anticipate significant cost increases and consider alternative sourcing strategies to prevent supply chain disruptions. Downstream purchasers, including U.S. importers, should assess their upstream exposure to these changes to Mexico’s tariff system.
