On December 27, 2025, the General Rules of Foreign Trade for 2026 (RGCE 2026) were published in the Federal Official Gazette (DOF), together with their corresponding annexes. These new provisions come into force on January 1, 2026, and will remain effective through December 31, 2026, unless otherwise provided in the transitory articles. This bulletin presents
On December 10, 2025, the Mexican Senate approved the “Decree Amending Various Tariff Lines of the Mexican General Import and Export Tax Law” (hereinafter, the “Reform”), which had previously been proposed and approved by the Mexican House of Representatives. The Reform will enter into force on January 1, 2026.
The Reform modifies the tariff rates
On November 19, 2025, the Mexican government published a new Reform to the Customs Law in the Official Journal of the Federation (the “Reform”), which will enter into force on January 1st, 2026. This Reform introduces numerous important modifications and adjustments to the regulatory framework governing international trade transactions involving Mexico.
According to
On December 30th, 2024, the General Foreign Trade Rules for 2025 were published in the Official Journal of the Federation (“DOF”). These rules introduced a new obligation under Rule 7.2.1 (the “Rule”) through the addition of section X, which applies to companies registered under the Mexican Company Certification Scheme.
Section X added to
The Mexican General Administration of Revenue (“AGE”), in coordination with the Mexican General Administration of Foreign Trade Audits (“AGACE”), aims to strengthen oversight and control actions in tax and customs matters through the implementation of the IMMEX-CAG Verification Program.
This program seeks to identify companies that are not conducting economic activities at their tax address
It is common practice that when foreign-based carriers enter Mexico with their vehicles and do not cross the border zone, that is, the international dividing line and the parallel line located twenty kilometers inland from Mexico, the temporary importation of trailers and semi-trailers connected to their trucks is not carried out.
However, in accordance with
The Official Communication No. 516.2025.1850 (the “Communication”), dated June 3, 2025, was published by the Secretary of the Economy through the office of the General Director of Trade Facilitation and Foreign Trade (the “DGFCE” for its acronym in Spanish), whereby the applicability of the automatic export notices is extended, pursuant to the “DECREE subjecting the
On June 3, 2025, the “DECREE subjecting the indicated goods to the requirement of an automatic export notice” (the “Decree”) was published in the Official Journal of the Federation. The Decree will enter into force the day after its publication and establishes a new requirement to submit an automatic export notice for goods classified under
On January 21, 2025, the Mexican Department of Finance and Public Credit published in the Official Journal of the Federation the “Decree by which fiscal incentives are granted to support the national strategy called ‘Plan Mexico’, to promote new investments that encourage dual training programs and promote innovation” (the “Decree”). The Decree seeks
On January 13, 2025, official notice number 400.2025.001 (the “Notice”), was published on the electronic portal of the National Foreign Trade Information Service (“SNICE”). This document disclosed the requirements for companies participating in the IMMEX Program to be exempted from the restriction on the temporary importation of textile goods classified under Chapters 61, 62, and